Budget System Reform in Uzbekistan : Tax code of the Republic of Uzbekistan

Tax code of the Republic of Uzbekistan

GENERAL PART

SECTION I. GENERAL PROVISIONS

CHAPTER 1. MAIN PROVISIONS
Article 1. Relations Regulated by the Tax Code
Article 2. Tax Legislation
Article 3. Tax legislation and its operation in time
Article 4. Tax legislation and International treaties norms in force
Article 5. Principles of tax legislation
Article 6. Principle of obligation of taxation
Article 7. Principle of distinctness of taxation
Article 8. Principle of justice of taxation
Article 9. Principle of commonness of tax system
Article 10. Principle of openness of tax legislation
Article 11. Principle of presumption of taxpayer rectitude

CHAPTER 2. DEFINITIONS OF TERMS USED IN THIS CODE
Article 12. Taxes and other mandatory payments
Articled 13. Taxpayers. Tax agents. Representatives of taxpayers.
Article 14. Tax authorities
Article 15. Subjects of tax relations
Article 16. Legal entities and individuals
Article 17. Non-commercial organizations
Article 18. Individual entrepreneur
Article 19. Residents and non-residents
Article 20. Permanent establishment
Article 21 Financial lease
Article 22. Other definitions applied in the present Code.

CHAPTER 3. SYSTEM OF TAXES AND MANDATORY PAYMENTS
Article 23. Types of taxes and mandatory payments
Article 24. Elements of taxes and mandatory payments
Article 25. Tax object
Article 26. Tax base
Article 27. Rate
Article 28. Order of calculation of taxes and mandatory payments
Article 29. Tax period
Article 30. Tax Concessions

SECTION 4. RIGHTS AND OBLIGATIONS OF TAX SUBEJCTS
Article 31. Rights of taxpayers.
Article 32. Obligations of taxpayers
Article 33. Rights and obligations of authorized agencies

SECTION II. EXECUTION OF TAX OBLIGATION

CHAPTER 5. GENERAL REGULATIONS FOR CARRYNG OUT OF TAX OBLIGATION
Article 34. Tax obligation
Article 35.Execution of tax obligation
Article 36. Terms of execution of tax obligation
Article 37. Cease of tax obligation
Article 38. Statute of limitations of action on tax obligation

CHAPTER 6. DEFINITION AND RUNNING OF TAX OBJECTS ACCOUNTING AND OBJECTS RELATED TO TAXATION
Article 39. Determining and accounting of tax objects and objects related to taxation
Article 40. Order of definition of tax objects and objects related to taxation in separate cases.
Article 41. Accounting documentation. Compilation and storage of accounting documentation
Article 42. Separate accounting and regulations for its running

CHAPTER 7. TAX REPORTING
Article 43. The definition of tax reporting
Article 44. Compilation of tax reporting
Article 45. Procedure for the Submission of Tax reporting
Article 46. Submission of adjusted tax reporting
Article 47. Time Period for Storage of Tax Reporting

CHAPTER 8. PAYEMENT OF TAXES AND MANDATORY PAYMENTS
Article 48. Obligation to Pay a Tax or a Duty
Article 49. Accounting of tax and mandatory payments
Article 50. Fulfillment of Tax Obligations in the Event of the Liquidation of an Enterprise (Organization)
Article 51. Fulfillment of Tax Obligations in the Event of the Reorganization of a Legal Entity
Article 52. Fulfillment of tax obligations of deceased, incompetent, and missing individuals or persons who have been declared dead
Article 53. Fulfillment of tax and mandatory payments obligations by banks and order of collection on taxes and mandatory payments

CHAPTER 9. DEFERMENT OR PAYMENT BY INSTALLEMNTS FOR TAX DEBT
Article 54. General procedure and conditions of allowing tax deferment and/or payment of tax and charge by installments
Article 55. Seizure of deferment and/or payment by instalments period for payment of debts on taxes and mandatory payments

CHAPTER 10. OFFSET AND REFUND OF EXCESS TAX AND MANDATORY PAYMENTS PAID
Article 56. Offset of excess tax
Article 57. Refund of overpaid tax or charge
Article 58 Offset and refund of excess mandatory payments.

CHAPTER 11. SECURING OF FULFILLEMNT OF OBLIGATIONS ON PAYMENT OF TAXES AND MANDATORY PAYMENTS
Article 59. Securing of fulfillment of obligations to pay taxes and mandatory payments
Article 60. Demand on repayment of tax debt
Article 61. Dates of fulfillment of demand on repayment of tax debt
Article 62. Measures on enforced collection
Article 63. Indisputable collection of tax debts from bank accounts of taxpayers
Article 64. Collection of taxes at the expense of amounts due to taxpayers from debtors
Article 65. Collection of taxes at the expense of property of taxpayers
Article 66. Write off of bad debt

SECTION III. TAX CONTROL

CHAPTER 12. BASICS OF THE TAX CONTROL
Article 67. Types of TAX CONTROL
Article 68. Accounting of tax objects and objects related to taxation
Article 69. Accounting of revenues to the budget and the public extra-budget funds
Article 70. In-house control
Article 71. Time-study for income of cash
Article 72. Application of cash-registers with fiscal memory
Article 73. Marking of separate types of sub-excise goods. Introduction of the position of financial inspector.
Article 74. Control over fullness and timeliness of inflow of cash assets to the revenue of the state from realization of property for the benefit of the revenue of the State.
Article 75. Control over authorized agencies carrying out of functions on collection of mandatory payments.
Article 76. Tax classified information

CHAPTER 13. REGISTRATION OF TAXPAYERS
Article 77. General standings of taxpayers registration
Article 78. Identification number of taxpayer.
Article 79. Registration of taxpayers
Article 80. Procedure of taxpayers registration
Article 81. Procedure of object registration.
Article 82. Registration data of taxpayer
Article 83. Maintaining of registry data on taxpayers.
Article 84. Organization providing information on duties of taxpayers and their responsibilities.

CHAPTER 14. TAX AUDITS
Article 85. Tax audit
Article 86. Types of tax audits
Article 87. Participants of tax audits.
Article 88. Grounds for carrying out Tax Audits
Article 89. Terms of conducting tax audits
Article 90. Periodicity of Tax Audits
Article 91. Other requirements for tax audits

CHAPTER 15. ORDER OF CONDUCTING TAX AUDITS
Article 92. Beginning of tax audit procedure. Access of officials of a public tax authority to the territory or premises to conduct tax audit
Article 93. Investigation of territories and premises. Inventory of property
Article 94. Demand of documents
Article 95. Withdrawal of documents and objects
Article 96. Suspension of operations within bank accounts of taxpayers
Article 97. Expertise
Article 98. Participation of translator.
Article 99. Participation of witnesses
Article 100. Requirements to the protocol compiled within tax audit
Article 101. Registration of result of tax audit
Article 102. Review of materials of tax audit by tax department
Article 103. Decision of tax department on results of review of tax audit materials.
Article 104. Execution of the decision of tax department by taxpayer
Article 105. Unacceptability of causing groundless harm when conducting tax control

DIVISION IV. RESPONSIBILITY FOR TAX OFFENCE

CHAPTER 16. GENERAL STANDINGS ON RESPONSIBILITY FOR TAX OFFENCE
Article 106. Concept of tax offense
Article 107. Persons liable for committing tax offenses
Article 108. General conditions of holding [taxpayers] liable for committing tax offenses
Article 109. Circumstances which rule out the possibility of holding a person liable for committing a tax offense
Article 110. Circumstances ruling out the guilt of a person in committing a tax offense
Article 111. Attenuating and aggravating circumstances for committing a tax offense
Article 112. Tax Sanctions and order of their application
CHAPTER 17 TYPES OF TAX OFFENCES AND RESPONSIBILITY FOR COMMITING THEM
Article 113. Failure to Meet the Deadline for Registering with a Tax Authority
Article 114. Storage of unaccounted goods or concealment (reduction) of profit from realization of goods (works, services)
Article 115. Offence of submission of documents necessary for accounting and payment of taxes and mandatory payments
Article 116. Failure to comply with the rules of accounting
Article 117. Running activity without a license or permission certificate
Article 118. Violation of the order of registration of invoices
Article 119 Failure to use cash registration machines
Статья 120. Failure to maintain terms of payment of Taxes Due

SECTION V. APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS
OR INACTION ON THE PART OF TAX OFFICERS

CHAPTER 18. PROCEDURE OF APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTION ON THE PART OF TAX OFFICERS
Article 122. Right for appealing
Article 123. Procedure of appealing through the court
Article 124. Procedure of appealing to superior agency
Article 125. Review of appeal by superior agency

SPECIAL PART

SECTION VI. CORPORATE PROFIT TAX

CHAPTER 19. TAXPAYERS. OBJECT OF TAXATION. TAX BASE
Article 126. Taxpayers
Article 127. Object of Taxation
Article 128. Tax Base

CHAPTER 20. GROSS INCOME
Article 129. Composition of the gross income
Article 130. Incomes from goods (works, services)
Article 131. Adjustment of income from realization of goods (works, services)
Article 132. Other incomes
Article 133. Incomes from outcome of fixed assets and other property of taxpayer
Article 134. Incomes from rental of property
Article 135. Gratis received property
Article 136. Incomes from write-off of obligations
Article 137. Revenues received from a contract of assignment
Article 138. Incomes received in the form of compensation for expenses and losses that were earlier deducted from taxed income
Article 139. Incomes from attending economies

Article 140. Positive exchange rate

CHAPTER 21. EXPENSES
Article 141. Grouping of expenses
Article 142. Material expenses
Article 143. Expenses for payment of labor
Article 144. Expenses for depreciation
Article 145. Other expenses
Article 146. Expenses of a reporting period deducted from a taxed base in future
Article 147. Non-deductible expenses
Article 148 Distinctions of determining financial-credit organizations
Article 149. Distinctions of determining of deductible expenses of financial-credit organization

CHAPTER 23. DISTINCTIONS OF TAXING INSURANCE ORGANIZATIONS
Article 150 Distinctions of determining incomes of insurance organizations
Article 151. Distinctions of determining of deductible expenses of insurance organizations

CHAPTER 24. DISTINCTIONS OF TAXING OF INCOMES OF PROFESSIOANL PARTICIPANTS OF SECURITIES MARKET
Article 152. Distinctions of determining of incomes for professional participant of securities market.
Article 153. Distinctions of determining of deductible expenses of professional participants of securities market

CHAPTER 25. DISTICTIONS OF TAXATION OF INCOMES OF NON-RESIDENT ENTERPRISES OF THE REPUBLIC OF UZBEKISTAN
Article 154. Distinctions of non-resident enterprises incomes taxation in the Republic of Uzbekistan carrying out their activity through permanent establishment
Article 155. Taxation of incomes of non-resident enterprise of the Republic of Uzbekistan not related to permanent establishments

CHAPTER 26. DISTINCTIONS OF TAXATION OF OTHER CATEGORIES OF TAXPAYERS
Article 156. Distinctions for taxation of dividends and interests
Article 157. Taxation of participants of agreement of society in participation

CHAPTER 27. CONCESSIONS AND RATES
Article 158. Concessions
Article 159. Reduction of taxed profit
Article 160. Tax rate for incomes of non-residents of the Republic of Uzbekistan
Article 161. Loss transfer

CHAPTER 28. REPORTING AND PAYMENT OF TAX BY LEGAL ENTITIES.
Article 162. Tax period. Reporting period
Article 163. Order of estimation and submissions of tax returns
Article 164. Order of tax payment
Article 165. Order of computation and deduction of tax at the source of payment
Article 166. Tax apply as crediting

SECTION VII. INCOME TAX FOR PHYSICAL ENTITIES

CHAPTER 29. TAXPAYERS, TAX OBJECT AND TAX BASE
Article 167. Taxpayers
Article 168. Distinctions of taxation of physical entities non-resident enterprises of the Republic of Uzbekistan
Article 169. Tax object
Article 170. Taxed base

CHAPTER 30. GROSS INCOME OF PHYSICAL ENTITIES
Article 171. Gross income of physical entities
Article 172. Incomes in the form of labor reimbursement
Article 173. Payments of motivating nature
Article 174. Payments of compensation nature
Article 175. Payment for the time due
Article 176. Property incomes
Article 177. Incomes in the form of material profit
Article 178. Other incomes

CHAPTER 31. CONCESSIONS
Article 179. Incomes of physical entities not subject to taxation
Article 180. Exemption of physical entities from taxation

CHAPTER 32. TAX RATES AND TAX PERIOD
Article 181. Tax rates
Article 182. Taxation of incomes for physical entities non-resident enterprises of the Republic of Uzbekistan not related to permanent establishments
Article 183. Tax period. Reporting period.

CHAPTER 33. TAXATION AT THE SOURCE OF PAYMENT
Article 184. Taxed incomes of physical entities at the source of payment
Article 185. Withholding of income tax of physical entities at the source of payment by tax agents
Article 186. Order of estimation and withholding of tax
Article 187. Order of submission of estimations
Article 188. Order of tax payment

CHAPTER 34. TAXATION ON THE BASIS OF DECLARATION
Article 189. Incomes taxed on the basis of declaration
Article 190. Taxation of incomes received in the form of copyright awards
Article 191. Declaration on annual income of physical entities
Article 192. Order of submission of declaration
Article 193. Order of payment of tax declaration
Article 194. Distinctions of taxing of foreign physical entities
Article 195. Order of exemption from taxation of income tax for non-resident enterprises of the Republic of Uzbekistan gained at the source of payment in the Republic of Uzbekistan
Article 196. Application of tax paid by resident enterprises paid outside of the Republic of Uzbekistan as crediting

SECTION VIII. VALUE ADDED TAX

CHAPTER 35. TAXPAYERS. TAX OBJECT
Article 197. Taxpayers
Article 198. Tax object
Article 199. Turnover on realization of goods (works, services)
Article 200. Definition of taxed turnover
Article 201. Taxed import
Article 202. Place of realization of goods (works, services)
Article 203. Date of completion of turnovers on realization

CHAPTER 36. TAX BASE
Article 204. Definition of tax base
Article 205. Adjustment of tax base.
Article 206. Tax base when importing goods
Article 207. Distinctions of taxation of works (services) received from non-resident enterprises of the Republic of Uzbekistan

CHAPTER 37. CONCESSIONS
Article 208. Turnovers on realization of goods (works, services) exempted from tax
Article 209. Financial services exempted from tax
Article 210. Services on insurance exempted from taxation
Article 211. Import exempted from tax

CHAPTER 38. TURNOVERS TAXED AT ZERO RATE
Article 212. Export of goods
Article 213. Confirmation of export of goods
Article 214. Taxation of goods (works, services) realized to foreign diplomatic missions and foreign representations equal to them for official use
Article 215. Taxation of works (services) on processing of goods within the tax system “processing at customs territory”
Article 216. Taxation of international transportations
Article 217. Taxation of communal services, provided to population

CHAPTER 39. APPLICATION OF TAX AS CREDITING
Article 218. Amount of tax subject to application as crediting
Article 219. Tax amount not subject for apply as crediting
Article 220. Adjustment of applied as credit tax amounts
Article 221. Procedure for Crediting Value-Added Tax Given Turnovers That Are Exempt from the Value-Added Tax (Exempt Turnovers)
Article 222. Value-Added Tax Invoices

CHAPTER 40. RATES, ORDER OF ESTIMATION, SUBMISSION OF RETURNS AND PAYMENT OF THE TAX
Article 223. Rates of the tax
Article 224. Tax period. Reporting period.
Article 225. Order of estimation of the tax
Article 226. Order of tax payment

CHAPTER 41. DISTINCITONS OF TRANSACTIONS WITH THE BUDGET
Article 227. Transactions with the budget in the event that the amount of tax to be credited exceeds the amount of tax assessed for a reporting (tax) period
Article 228. Order of refund of tax amount

SECTION IX. EXCISE TAX

Article 229. Taxpayers
Article 230. Object of taxation
Article 231. Date of carrying out of operations with excisable goods
Article 232. Tax base
Article 233. Adjustment of tax base
Article 234. Confirmation of the Export of Excisable Goods
Article 235. List of excisable goods and rates of excise tax
Article 236. Order of estimation of tax
Article 237. Deduction from the tax
Article 238. Tax period
Article 239. Order of submissions of tax returns
Article 240. Order of tax return
Article 241. Labeling of excisable goods with excise labels

SECTION X. TAXES AND SPECIAL PAYMENTS FOR USERS OF MINERAL RESOURCES

CHAPTER 42. GENEARL STANDINGS
Article 242. Taxes and special payments for users of mineral resources

CHAPTER 43. TAX FOR USING MINERAL RESOURCES
Article 243. Taxpayers
Article 244. Object of taxation
Article 245. Tax base
Article 246. Tax period. Reporting period
Article 247. Order of estimation, submission of tax return and payment of the tax for users of mineral resources

CHAPTER 44. EXCESSIVE PROFIT TAX
Article 248. Taxpayers
Article 249. Tax object
Article 250. Tax base
Article 251. The list of minerals and taxable production, tax estimation and payment of tax

CHAPTER 45. BONUSES
Article 252. General standings
Article 253. Subscription bonus
Article 254. Bonus of commercial discovery

CHAPTER 46. DISTINCTIONS OF TAXATION OF THE ACTIVITY CARRIED OUT WITHIN AGREEMENT ON PRODUCT DIVISION
Article 255. General standings
Article 256. Distinctions of taxation of the activity carried out within the agreement on product division

SECTION XI. WATER RESOURCES TAX

Article 257. Taxpayers
Article 258 Tax object
Article 259. Tax base
Article 260. Order of determining tax base
Article 261. Concessions
Article 262. Tax period. Reporting period
Article 263. Order of tax estimation
Article 264. Order of tax return

SECTION XII. PROPERTY TAX

Article 265. Taxpayers
Article 266. Object of Taxation
Article 267. Taxed base
Article 268. Order of definition of tax base
Article 269. Concessions
Article 270. Tax period. Reporting period
Article 271. Order estimation, submission расчетов и return taxа

CHAPTER 47. PROPERTY TAX OF PHYSICAL ENTITIES
Article 272. Taxpayers
Article 273. Object of taxation
Article 274. Tax base
Article 275. Concessions
Article 276. Distinctions of tax rate application
Article 277. Order of estimation and tax return

SECTION XIII. LAND TAX

CHAPTER 49: LAND TAX FOR LEGAL ENTITIES
Article 278. General standings
Article 279. Taxpayers
Article 280. Object taxation
Article 281. Tax base
Article 282. Concessions
Article 283. distinction of land tax rate application
Article 284. Tax period. Reporting period.
Article 285. Order of estimation and submission of land tax
Article 286. Order of tax return

CHAPTER 50. LAND TAX FOR PHYSICAL ENTITIES
Article 287. Taxpayers
Article 288. Object of taxation
Article 289. Tax base
Article 290. Concessions
rticle 291. Tax rates
Article 292. Tax period
Article 293. Order of tax estimation
Article 294. Order of tax return

SECTION XIV. TAX FOR ACCOMPLISHMENT AND DEVELOPMENT OF SOCIAL INFRASTRUCTURE

Article 295. Taxpayers
Article 296. Object of taxation. Tax base
Article 297. Distinctions of definition of the tax base for taxpayers having objects of social infrastructure within their balance
Article 298. Concessions
Article 299. Tax rate
Article 300. Tax period. Reporting period
Article 301. Order of estimation, submission of calculations and tax return

SECTION XV. TAX FOR PHYSICAL ENTITIES FOR CONSUMPTION OF GASOLINE, DIESEL FUEL AND GAS FOR TRANSPORT MEANS

Article 301. Taxpayers
Article 302. Object of taxation. Tax base
Article 303. Tax rate
Article 304. Tax period
Article 305. Order estimation, submission estimates and tax return

SECTION XVI. MANDATORY PAYMENTS TO SOCIAL FUNDS

CHAPTER 51. SINGLE SOCIAL PAYMENTS AND INSURANCE PREMIUMS OF CITIZENS TO THE NON-BUDGET PENSION FUND
Article 306. Taxpayers
Article 307. Object of taxation
Article 308. Tax base.
Article 309. Concessions
Article 310. Rates of the single social and insurance payments
Article 311. Tax period. Reporting period
Article 312. Order of estimation, submission of estimates and return of the single social and insurance payments
Article 313. Distinctions of estimation and return of insurance payments for separate categories of physical entities

CHAPTER 52. MANDATORY PAYMENTS TO EXTRA-BUDGET PENSION FUND
Article 312. Taxpayers
Article 313. Object of taxation. Tax base
Article 314. Tax period. Reporting period
Article 315. Order of estimation, submission of estimations and return of the payments

SECTION XVII. MANDATORY PAYMENTS TO THE REPUBLICAN ROAD FUND

CHAPTER 53. MANDATORY PAYMENTS TO THE REPUBLIAN ROAD FUND
Article 316. Taxpayers
Article 317. Object of payment. Tax base.
Article 318. Rates of payments
Article 319. Order estimation, submission of estimation and return of payments

CHAPTER 54. FEES TO THE REPUBLICAN ROAD FUND
Article 320. Types of the payments to the Republican Road Fund
Article 321. Taxpayers
Article 322. Object of taxation
Article 323. Tax base
Article 324. Concessions
Article 325. Order of payment of fees

SECTION XVIII. STATE DUTY

Article 326. General Standings
Article 327. Payers of the state duty
Article 328. Objects of imposing
Article 329. Exemption from the return of state duty in the courts of general jurisdiction
Article 330. Exemption from the return of the state duty at economic courts
Article 331. Exemption from the return of the state duty when carrying out notary activities
Article 332. Exemption of return of state duty when registering acts of civil status
Article 333. Exemption of state duty return when registering documents to exit the border of the Republic of Uzbekistan and issuing passport of the citizen of the Republic of Uzbekistan
Article 334. Exemption from returns of consular duties
Article 335. Exemption from return of state duty when carrying out other activities
Article 336. Order of return and registration of the state duty
Article 337. Distinctions of collection of the state duty at courts
Article 338. Distinctions of collection of the state duty for carrying out of notary actions
Article 339. Order of return of consular fee
Article 340. Distinction of collection of the state duty by other departments
Article 341. Registration of the return and payments of the state duty
Article 342. Order of return of the state duty возврата state duty

SECTION XIX. CUSTOMS PAYMENTS

Article 343. General standings
Article 344. Types of customs payments

SECTION XX. DUTY FOR THE RIGHT OF RETAIL TRADE ON SEPARATE TYPES OF GOODS AND PROVISION OF SEPARATE TYPES OF SERVICES

Article 345. Taxpayers
Article 346. Objects of taxation
Article 347. Order of estimation and return of duty

SECTION XXI. SIMPLIFIED ORDER OF TAXATION

CHAPTER 55. GENERAL STANDINGS
Article 348. General rules of application of simplified order for taxation
Article 349 Obligations on payment of certain general taxes when single simplifies tax order used

CHAPTER 56. SINGLE TAX PAYMENT
Article 350. Taxpayers
Article 351. Distinctions of application of the single tax towards micro firms and small undertakings
Article 352. Distinctions of application of the single tax payment by undertakings of trade and catering
Article 353. Keeping separated accounting
Article 354. Special standings
Article 355. Object of taxation
Article 356. Tax base
Article 357. Adjustment of gross gains
Article 358. Concessions
Article 359. Tax period. Reporting period
Article 360. Order of estimation, submission of estimations and return of the single tax payment
Article 361. Registration of tax

CHAPTER 57. SINGLE LAND TAX
Article 362. Taxpayers
Article 363. Distinctions of application of the return for the single land tax
Article 364. Special standings
Article 365. Object of taxation
Article 366. Tax base
Article 367. Concessions
Article 367. Rate of the tax
Article 368. Tax period
Article 369. Order of estimation, submission of estimates and return of the tax

CHAPTER 58. FIXED TAX
Article 370. Taxpayers
Article 371. Distinctions of application of the fixed tax by legal entities and individual entrepreneurs, carrying out types of activity
Article 372. Order of estimation and return of fixed tax by legal entities and international entrepreneurs, carrying out separate types of activity
Article 373. Distinctions of application of the fixed tax by individual entrepreneurs
Article 373. Distinctions of application of fixed tax by individual entrepreneurs carrying out trade
Article 375. Order of estimation and return of fixed tax by individual entrepreneurs

SECTION XXII. DISTINCITONS OF TAXATION OF SEPARATE CATEGOREIS OF TAXPAYERS

CHAPTER 59. DISTINCTIONS OF TAXATION OF TAXPAYERS WITH PARTICIPATION OF DIRECT PRIVATE FOREIGN INVESTMENTS

Article 376. General standings
Article 377. Order of application of concessions
Article 378. Notification on the application of concessions

CHAPTER 60. DISTINCTIONS OF TAXATION OF JOINT ACTIVITY ON THE CONTRACT OF THE ASSOCIATION IN PARTICIPATION
Article 379. General standings
Article 380. Order of taxation of joint activity of fiduciary
Article 381. Order of taxation of joint activity of a participant of the society in participation
Article 382. Taxation of joint activity carried out only by individual entrepreneurs

CHAPTER 61. DISTINCITONS OF TAXATION OF DEKHKAN ECONOMIES
Article 383. General standings

CHAPTER 60. DISTINCTIONS OF TAXATION OF MARKETS
Article 384. General standings
Article 385. One-time fee
Article 386. Other gains
Article 387. Order of taxation of markets

CHAPTER 63. DISTINCITONS OF TAXATIO OF LEGAL ENTITIES AND PHYSICAL ENTITIES, CARRYING OUT TOUR-CONCERT ACTIVITY
Article 388. General standings
Article 389. Order of taxation of legal entities carrying out of tour-concert activity
Article 390. Order of taxation of physical entities carrying out of tour-concert activity

CHAPTER 64. DISTINCTIONS OF TAXATION OF LAWYER’S BUREAU, THE BAR, LAWYER’S FIRMS AND LAWYERS
Article 391. Order of taxation of advocatory establishments
Article 392. Order of taxation of incomes of lawyers

Tax code of the Republic of Uzbekistan

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