Theme: “Aksis” tax Taxpayers

Theme: “Aksis” tax

Taxpayers

Legal entities and individuals who pay excise taxes are:

• 
  Manufacturers of excisable goods (excisable goods) in the territory of the Republic of Uzbekistan;
  
• 
  Importers of excisable goods to the customs territory of the Republic of Uzbekistan;
  
• 
  an ordinary partner in the case of a common company producing excisable goods.
  

A person who is not a manufacturer of excisable goods on certain types of excisable goods may be designated as the payer of excise tax upon the decision of the President of the Republic of Uzbekistan.

Object of taxation

The following transactions are subject to excise tax:

1) sale of excisable goods, including:

• 
  sale (shipment) of goods;
  
• 
  transfer of the pledged excisable goods by the depositor in case of non-fulfillment of the pledged obligation;
  
• 
  free delivery of excisable goods;
  
• 
  transfer of excisable goods to the employee hired by the employer in the cases provided by the legislation, or transfer to the founder (participant) of the legal entity at the expense of accrued dividends;
  
• 
  transfer of excisable goods to other goods (works, services) in cases provided by the legislation;
  

2) transfer of excisable goods in the form of contributions or contributions to the authorized capital (charter capital) of a legal entity, or as a contribution of a partner (participant) under a simple partnership agreement;

3) transfer of excisable goods to a participant (founder) of a legal entity in the event of its leaving (leaving) a legal entity or in connection with the reorganization, liquidation (bankruptcy) of a legal entity, as well as excise goods produced under a partnership agreement. transfer to a partner (participant) of the contract in the event of a division of the property in the common property of the participants of the agreement or in the case of such property distribution;

4) the manufacturer of excisable goods, which are the products of processing of excisable goods on the basis of share, as well as processing of raw materials and materials, including excisable raw materials. transfer to the owner of raw materials and materials provided for processing;

5) transfer of excisable goods produced and (or) extracted for own needs;

6) import of excisable goods to the customs territory of the Republic of Uzbekistan.

Excise tax is not imposed on:

1) realization of excisable goods for export by their manufacturers, except for certain types of excisable goods determined by the Cabinet of Ministers of the Republic of Uzbekistan;

2) to hand over excisable goods, which are products of processing under the customs regime "processing on the customs territory" provided they are subsequently exported from the customs territory of the Republic of Uzbekistan;

3) to the customs territory of the Republic of Uzbekistan:

• 
  As humanitarian aid in the manner prescribed by the Cabinet of Ministers of the Republic of Uzbekistan;
  
• 
  charitable donations from countries, governments, international organizations, including technical assistance;
  
• 
  Imports of excisable goods imported by legal entities at the expense of loans (loans) provided by international and foreign government financial organizations under international agreements of the Republic of Uzbekistan, as well as grants;
  

4) import of excisable goods by natural persons within the norms of importation of excisable goods into the customs territory of the Republic of Uzbekistan. Maximum limit of norms of import by physical persons of excisable goods to the customs territory of the Republic of Uzbekistan is established by the legislation;

5) import of technical means of operational-search actions system, received by the special body on certification of telecommunications operators and technical means of operational-search actions system, if there is a written confirmation of the authorized state body.

Date of carrying out of taxable operations on excisable goods

The date on which the excise duty is shipped (delivered) to the recipient is the date on which the excise tax is paid, unless otherwise provided in this article.

In the case of the transfer of pledged excisable goods by the mortgagor, the date on which the mortgagee's sale of the property has been made by the mortgagee.

The date of customs clearance is the date when the exciseable goods are imported.

Tax base

Excise tax rates for excisable goods determined in absolute amounts are determined based on the actual volume of excisable goods.

Excise tax on realizable excisable goods, except for the provisions of the third and fourth parts of this article, except for excisable goods, established by the rates of excise tax (ad valorem). excluded value-added tax is the taxable base.

In case of realization of goods at the expense of wages, accrued dividends, free or excisable goods for other goods (works, services), as well as at lower cost of goods, the taxpayer is less than the actual cost of goods. The taxable base is the value that is calculated based on the non-determinable price.

The tax base on excise goods made from recycled raw materials includes the cost of excisable goods and the cost of raw materials.

Excise tax rates are calculated based on the customs value of the tax on imported excise goods determined in percent (ad valorem) in accordance with the customs legislation.

Adjustment of tax base

Tax base is adjusted by the taxpayer in the following cases:

• 
  full or partial return of goods;
  
• 
  change of terms of the agreement;
  
• 
  when the buyer uses the invoice (price) when price changes.
  

Adjustment of the tax base provided for in the first part of this article is carried out within one year, and on goods with a guarantee, within the warranty period.

Adjustment to the tax base shall be made on the basis of a new invoice or other documents confirming the fact specified in part one of this article in accordance with parts one and two of this article.

Income tax on sale of goods (works, services) in the cases provided for in the part one of this article shall be made in the tax period in which cases there are cases.

Confirmation of export of excisable goods

Documents confirming the export of excisable goods are:

• 
  a contract for the supply of excisable goods for export;
  
• 
  customs cargo declaration with the mark of the customs authority performing the exportation of goods;
  

Documents attached to the goods, confirming the shipment of goods to the country of destination, located at the point of entry at the customs border of the Republic of Uzbekistan.

Excisable goods
list and excise tax rates

The list of excisable goods is approved by the decision of the President of the Republic of Uzbekistan.

Excise tax rates are set in absolute amounts per unit of measurement (ad valorem) and (or) in kind in relation to the value of the goods.
Order of tax calculation

Calculation of excise tax is carried out based on tax base established by article 232 of the Tax Code and established rates of excise tax.

Tax deduction

The amount of excise tax assessed in accordance with article 236 of the Tax Code is reduced by the amount of deduction established by this article.

Excess of excise tax paid on the territory of the Republic of Uzbekistan when excisable goods are imported or imported into the customs territory of the Republic of Uzbekistan, if these goods are used as raw materials for the production of excisable goods. discarded.

Suppliers of excisable goods (raw materials) must indicate the excise tax amount on the invoice (goods). If the excise tax on purchased goods (raw materials) is not specified in the invoice, this amount of excise tax is not deductible.

The discount is applied to the amount of excise tax specified in the invoice or customs freight declaration, based on the amount of excisable goods (raw materials), which corresponds to the volume of excisable goods sold during the tax period.

The provisions of this Article shall apply to the excise tax payable to the owner of excisable raw materials and materials, even when the excise tax on raw materials and materials transferred for processing is being transferred.

Tax period

The quarter is a tax period.

The order of payment

The excise tax shall be submitted to the tax authority at the place of tax registration on a quarterly basis no later than the 25th day of the month following the tax period, and at the end of the year at the end of the year.

Order of tax payment

Taxpayers pay excise taxes by adding current payments during the tax period.

To determine the amount of current payments for excise tax, taxpayers should report to the tax authority before the 10th day of the first month of the current tax period and the estimated amount of excise tax on excise goods for the current tax period. Provide information on the amount of excise tax calculated based on the rate.

The current excise tax is paid at the rate of one-third of the quarterly excise tax no later than the 25th of each month.

If the amount of excise tax calculated on the basis of the estimated volume of realization of excisable goods is reduced by more than 10% against the amount of excise tax payable to the budget for the tax period, the tax authority shall enact to recalculate the payments to the budget based on the actual amount of excise tax payable to the budget.
Payment of excise tax is carried out not later than the deadline for submission of invoices.

Payment of excise tax on imported goods is carried out within the terms established by customs legislation.

Excise tax on imported excisable goods, which must be stamped on excise stamps, is paid until excise stamps are removed.
Excisable goods
excise stamping

Tobacco products and alcoholic beverages produced on the territory of the Republic of Uzbekistan, as well as imported to the customs territory, shall be subject to excise stamps in the manner prescribed by the Cabinet of Ministers of the Republic of Uzbekistan.

The procedure for submitting an excise tax account and the tax payment deadline.

The object of taxation for excisable goods is the value of goods levied without VAT at contract (free) prices (including excise tax). Including goods manufactured by the supplier's raw materials.

Provision of excisable goods as a natural fee or free of charge is also taxable turnover.

Excise tax, based on actual sales last month, is paid to the budget in the following terms:

• 
  Until the 13th of the current month - for ten days.
  

• 
  Until the 23rd of this month - for the 10th day of the current month.
  

• 
  Until the 3rd of next month - for the last days of the reporting month.
  

The day of sale is the day specified in the shipping documents, indicating the product increase.

Order of excise tax payment on imported and exported goods.

The order of payment of excise tax on import of certain goods by legal and physical persons to the Republic of Uzbekistan is developed by the Ministry of Finance and the Customs Committee of the Republic of Uzbekistan. specified by the instructions of the same name.

Certain goods, both imported and exported to Uzbekistan by legal entities and individuals, are subject to excise tax on excise duty established by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan.

The following are exempt from excise tax:

1. Imported excisable goods by natural persons in established norms;
2. Products are sold by the manufacturer or their dealer for export to the EAV;
3. Every individual, except for cars and construction materials, produces one type of goods;
4. Outbound goods per person to 2 liters of alcohol, up to 2 liters of soft drinks, up to 6 liters of water (with mineral), up to 10 packs of cigarettes, 10 packs of cigarettes;
5. Excisable goods imported into the Republic of Uzbekistan are exempted from the budgetary funds if they are used for their own purposes.