Tashkent, Uzbekistan (UzDaily.com) -- The Regulation on the establishment of criteria for the classification of legal entities as large taxpayers was registered at the Ministry of Justice.

According to the Regulations, the category of large taxpayers includes:

- enterprises producing goods subject to excise tax;

- banks and their branches, commodity, stock and currency exchanges;

- Navoi Mining and Metallurgy Combine and Almalyk Mining and Metallurgy Combine, enterprises included in their structure;

- organizations involved in the performance of work under the production sharing agreement;

- legal entities with net proceeds from the sale of products for the year over 100 billion soums.

Legal entities included in the list of large taxpayers are notified by the regional tax authorities within 5 days from the date of the adoption of the relevant decision in writing, including through the personal account of the taxpayer.