Question 1

How do I get an electronic digital signature key?

Accepted Answer

Registration of EDS keys and issuance of EDS key certificates is carried out by the Scientific-Information Center “New Technologies” under the State Tax Committee of the Republic of Uzbekistan through the Public Service Centers based on the Cabinet of Ministers of the Republic of Uzbekistan. of the Republic of Uzbekistan dated May 10, 2018 No. 348.

The owner of the electronic digital signature key must provide the flash drive together with the original identity document.

Individuals and individual entrepreneurs:

A copy of the identification document (passport, military ID, driver's license or other identification document);

A signed application for registration and issuance of an electronic digital signature key certificate.

Legal entities:

A representative of a legal entity - a copy of the identity card (passport, military ticket, driver's license or other identity document) of the owner of the electronic digital signature key;
The owner of the electronic digital signature key - a certified copy of the order or power of attorney for the representative of the legal entity (in this case, if the applicant is the owner of the private key of the electronic digital signature, the letter (power of attorney) is not required to manage the certificate of the electronic digital signature key).

Question 2

How do I get a taxpayer identification number (TIN)?

Accepted Answer

Since July 1, 2021, the Decree of the President of the Republic of Uzbekistan PF-6191 of March 23, 2021 “On additional measures to create more favorable conditions for the population and economic entities in the use of public services, reducing bureaucratic barriers”, the issuance of taxpayer identification number (TIN) was canceled.

Currently, taxpayers are registered with tax authorities using the personal identification number (TIN) of an individual.

Question 3

How much do I have to pay to get a tax clearance certificate?

Accepted Answer

According to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated October 13, 2018 No. 823 “On approval of certain administrative regulations for the provision of public services in the field of the State tax service” (https://lex.uz/docs/3984545#3997238 ) the authorized body, within 1 working hour from the moment of receipt of the request, issues a certificate of registration as a taxpayer with a QR code (matrix barcode) and, confirming it, sends it to the center of relevant public services or (upon personal request) to the applicant (in case of application through the (SPIGS) or the official website of the State Tax Committee of the Republic of Uzbekistan) in electronic form. That is, the service is provided automatically.

Question 4

What is the fee for obtaining an electronic digital signature?

Accepted Answer

IIn accordance with the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated May 10, 2018 No. 348 "On approval of the administrative regulations for the provision of public services for the registration of an electronic digital signature key and the issuance of an electronic digital signature key certificate through state service centers or official information resources online (remotely)" (https://lex.uz/docs/3730168 ) For issuing an EDS key certificate with legal entities and business entities without the formation of a legal entity are charged a fee of 10 percent of the BCV, from physical ones – 7 percent of the BCV, except in cases involving the free issuance of an EDS key certificate.

Question 5

Tax benefits.

Accepted Answer

- Enterprises attracting private direct foreign investments are exempt from land tax, property tax and tax for the use of water resources.

Certain tax exemptions are granted depending on the amount of private direct foreign investment:

- from 300 thousand USD to 3 million USD - for a period of 3 years;

- Over USD 3 million and up to USD 10 million - for a period of 5 years;

- For the amount of more than 10 million USD - for a period of 7 years.

Special tax benefits do not apply to the city of Tashkent and Tashkent region. This restriction does not apply to enterprises in the sphere of tourism and waste.

Regulatory documents

Tax Code of the Republic of Uzbekistan

Decree of the President of the Republic of Uzbekistan No. UP-3594 “On additional measures to stimulate private foreign direct investment”.

Taxes

Cadastre

Subsidy, land, registration, mortgage loan, building, structure, real estate

Transportation

Traffic patrol service, Road safety service, car, driver's license, car accident

Labor relations

Specialist certificate, working vacation, salary, occupational health and safety