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Water tax

B.D.B.

Table of Contents

Taxpayers

Objects

Tax base

Tax rates

Tax period

Tax payment procedure

01

Individuals

Enterpreneurs who use water for business activities

Non-resident individuals carrying out their activities through permanent establishments of Uzbekistan
Agricultural farms
Aholi punktlari suv taminoti uchun suv yetkazib berishni amalga oshiruvchi yuridiik shaxslar

Objects

Objects of this tax

Water used from surface and underground sources
resources is the tax object

These are not objects:

• carrying out non-profit activities by non-profit organizations water resources used in the framework of the increase;

2) for the purpose of treatment by health facilities groundwater used, more in the commercial sector excluding the volume of water used for sale;
3) prevention of harmful effects on the environment groundwater extracted for the purpose of further production and the volume of water used for technical needs

4) Mining to avoid water from the

4) Mining to avoid water from the

mine removed during extraction

and to maintain pressure in the

layer groundwater that is re-poured

into the depths of the earth, from

which production and the volume

of water used for technical needs;

5) movement of hydraulic turbines of hydroelectric power plants
water resources used for;
6) thermal power plants and thermal power plants renewable energy resources;
7) to absorb saline lands intended for agriculture used, water is used and water quality is compromised norms of salinization of regulatory bodies water resources in the region.

Tax base

The volume of water used is the tax base.

The volume of water used is the tax base.

water volume (initial) accounting of water use on the basis of the indicators of water meters reflected in the documents determined.

If water is used without measuring devices, its volume determined from the limits of water intake from water objects

Legal entities to lands intended for agriculture
The tax base for the relevant part is one hectare in the tax period all of the water used to irrigate irrigated lands based on the average size of the farm.
Production of alcoholic beverages and soft drinks and volume of water used for other purposes manufacturer is the tax base for legal entities.

Tax rates

From surface an underground

From surface an underground

sources within the specified

Limits the tax rates for

extractable water resources

are absolute per cubic meter

amount.

Water in excess of the limits set for water use when received, the tax rates on such excess are set is set at five times the tax rates.
When water resources are used without permits,
as well as car wash from water obtained from surface sources by enterprises, the tax rate when used is five of the established tax rates is determined in equal amounts.

Tax period

A calendar year is the tax period

Солиқ ҳисоботи сувдан фойдаланиш ёки сувни истеъмол қилиш

Солиқ ҳисоботи сувдан фойдаланиш ёки сувни истеъмол қилиш

жойидаги солиқ органларига қуйидагилар томонидан йилда бир марта

тақдим этилади:

Ўзбекистон Республикаси юридик шахслари томонидан, бундан

қишлоқ хўжалиги корхоналари мустасно – йиллик молиявий ҳисобот

тақдим этиладиган муддатда;

қишлоқ хўжалиги корхоналари томонидан – жорий солиқ даврининг

15 декабригача;

Ўзбекистон Республикасида фаолиятини доимий муассасалар орқали

амалга ошираётган Ўзбекистон Республикасининг норезидентлари бўлган

юридик шахслар, шунингдек якка тартибдаги тадбиркорлар томонидан –

солиқ давридан кейинги йилнинг 20 январигача.

Солиқ органлари солиқ тўлаш тўғрисидаги тўлов хабарномасини

деҳқон хўжаликларига солиқ давридан кейинги йилнинг 1 февралидан

кечиктирмай топширади.

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