The tax laws of Uzbekistan consist of the Tax Code and other acts of the legislation regulating the relations in sphere of taxes and tax collections.
There are state and local taxes in the Republic Uzbekistan. Privileges under taxes and tax collections are established by the Oliy Majlis (Parliament) of thee Republic of Uzbekistan or the state body authorized for it.
State taxes:
- Personal income tax.
- Income tax imposed on legal entities.
- Value added tax.
- Excise.
- Tax for bosom use.
- Ecological tax.
- Tax for water use.
- Property Tax.
- Land tax.
- Tax for infrastructure development.
- Tax for benzene, gas and diesel fuel use for transport vehicles imposed on natural persons.
- Duties for right for trade, including license duties imposed on the right to sell certain kinds of goods.
- Duties for registration of legal entities and natural persons carrying out entrepreneurship activity.
- Import;
- Re-import;
- Export;
- Re-export;
- Transit;
- Temporary import (export);
- Temporary storage;
- Customs warehouse;
- Free customs area;
- Free storage;
- A duty free shop;
- Processing on the customs territory;
- Processing under the customs control;
- Processing outside of the customs territory;
- Utilization;
- Refusal for the benefit of the state.
Local taxes:
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Customs in Uzbekistan
The Republic of Uzbekistan follows the customs policy that is a component of foreign and domestic policy of the country. The overall goal of the customs policy is maintenance of t effective customs control and regulation of barter on the customs territory of the Republic of Uzbekistan, stimulation of development of economy and protection of domestic market. The objectives are assigned to the Customs Committee of Republic Uzbekistan.
Moving of goods and vehicles through the customs border is carried out in accordance with their customs modes. In Uzbekistan the following types of customs modes are established:
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