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    Uzbekistan

    Uzbekistan's Legislative Chamber to receive quarterly updates from tax and customs committees

    Uzbekistan's Legislative Chamber to receive quarterly updates from tax and customs committees

    The Republic of Uzbekistan has taken decisive steps to ensure the effective implementation of the State Budget for 2024, as outlined in the Presidential Decree No. PP-442 dated December 29, 2023. This decree focuses on key measures, including the approval of a list of large taxpayers whose income tax contributions in 2024 will be directed to the republican budget of the country.

    Photo: The Tax and Customs Committees will report quarterly to the Legislative Chamber
    Source: Daryo

    One significant aspect of the decree addresses property taxes for residential real estate and the land it occupies. Specifically, for the tax year 2024, the property tax for individuals on residential real estate assets, calculated based on the cadastral values determined in 2018, is subject to certain constraints. The decree stipulates that the property tax amount should not exceed 1.3 times the tax accrued for the year 2023. A similar restriction is applied to the land tax on non-agricultural land for individuals, ensuring that it does not surpass 1.3 times the tax accrued in 2023.

    To enhance financial oversight and accountability, the committees of the Legislative Chamber will conduct regular assessments. Heads of ministries and departments will be summoned every six months to report on the progress and achievement of target indicators related to the utilization of budget funds by first-level budget managers. Additionally, the Tax Committee, Customs Committee, and the State Asset Management Agency (SAMA) will be subject to quarterly evaluations on the implementation of the State Budget revenue forecast.

    The decree also introduces a structured procedure for addressing matters in the general meeting of shareholders. This pertains specifically to entities in republican ownership with a state share in the authorized capital exceeding 50%. The matters include establishing the remuneration amount for the executive body and determining its maximum value. Furthermore, it covers the approval of the organizational structure of the company, along with any amendments, after receiving approval from the supervisory board.

    These measures reflect the government's commitment to prudent fiscal management, transparency, and accountability in financial matters. The specified constraints on property and land taxes aim to strike a balance between revenue generation and taxpayer interests. 

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    05.01.2024, 21:07   Comments (0)   2326
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