“ххi асрда илм-фан тарақҚиётининг ривожланиш истиқболлари ва уларда инновацияларнинг тутган ўрни” мавзусидаги республика илмий-online конференцияси материаллари

partnership (trustee), whose gross proceeds from the activities of a simple 
partnership for the tax period does not exceed
1 billion soums;
- individual entrepreneurs, whose revenue from the sale of goods (works, services)
for the 
tax period exceeds the established amount, but not more than 1
billion soums. If an individual 
entrepreneur exports fruit and vegetable products
or is included in the National Register of
Electronic Commerce Entities, he is
obliged to pay a single tax payment before
achieving revenue 
of 1 billion soums;
- family businesses whose gross revenue for the tax period does not exceed 1
billion soums; 
- non-profit organizations on income
received from business activities, provided that they 
do not exceed 1 billion soums
for the tax period.
In 2018, the single tax payment was
paid at rates 
that were differentiated depending on the types of activities. The
base tax rate was 5 percent.
From 
2019, the base rate of the single
tax payment is 4 percent, and all payers of
the single tax payment, 
subject to taxation, will be required to pay property tax,
land tax and water use tax. They will also
be able to pay value-added tax on a voluntary basis in the presence of taxable valueadded tax. 
Corporate income tax:
Changes in income tax mainly related
to tax rates, as well as the structure of 
deductible and non-deductible expenses.
Income tax rates for most legal entities
in 2019 will be reduced:
- for commercial banks - from 22 to 20
percent;
-for other legal entities (with some
exceptions) - from 14 to 12 percent.
A reduction in tax rates will reduce the
tax burden on its taxpayers and will allow
them to 
direct the released funds to the
development of the enterprise and to investments.
At the same time, 
tax rates for legal 
entities producing cement (clinker) and
polyethylene granules were increased
from 14 to 20 percent.
For mobile
operators with differentiated rates (14 and 50 percent), depending
on the level of profitability, a single income tax rate is introduced - 20 percent.
The changes 
affected the list of deductible and non-deductible expenses.
Previously, the list of expenses subject 
to
deduction in determining taxable income
was closed (Articles 142 - 146 of the Tax
Code).
The 
list of non-deductible expenses, on
the contrary, was open (Article 147 of the Tax Code). Now, in 
order to simplify the 
determination of the taxable base and to
avoid errors when calculating tax 
and controversial issues during inspections, from
2019 the list of non-deductible expenses
will be 

---