Mirziyoyev signed a decree on additional measures to support the population and entrepreneurs
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The President of Uzbekistan signed a decree “On additional measures to support the population and business entities during the coronavirus pandemic”.
According to the document, from April 1 to October 1, 2020:
- individuals are entitled to an interest-free deferral of payment of tax on income received from renting residential premises to individuals and non-residential premises to business entities, whose activities were suspended during the coronavirus pandemic. At the same time, the amount of the deferred on the payment of tax on personal income is payable in equal installments by 1 April 2021;
- the amount of lease interest accrued and deferred by leasing enterprises is not included in the total income when calculating income tax during the period of granted deferment;
- the procedure for compensation by the state fund for supporting entrepreneurial activity of interest costs on loans of commercial banks also applies to existing loan agreements of business entities.
In addition, a procedure is being introduced according to which in 2020, the amount of material assistance not subject to personal income tax paid to an employee increases from 4.22 to 7.5 times the minimum wage.
From May 1, pensions are paid to working pensioners directly by the Off-Budgetary Pension Fund under the Ministry of Finance (except for persons who receive their pension from the state budget).
“Establish that the deadline for the provision of interest-free deferment (installment plan) for the payment of taxes on a simplified basis provided for in paragraph 6 of presidential decree PQ-5978 dated April 3, 2020 “On additional measures to support the population, economic sectors and entrepreneurship during the coronavirus pandemic” has been extended until December 31, 2020. Take into account that local government bodies have the right to independently determine the period, during which the subsequent amount of taxes will be paid, for which a deferral (installment plan) is granted,” the document says.
The Ministry of Finance is instructed to submit proposals to the Cabinet of Ministers on amendments and addenda to the legislation arising from the above decree within a month.
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