November 10, 2020

Recent amendments and changes made to the legislation of the Republic of Uzbekistan

The law of 09.11.2020 No. ZRU-646 introduced a number of amendments and changes to some legislative acts of the Republic of Uzbekistan.[1]

In particular, the changes are introduced to article 30 of the law of the Republic of Uzbekistan No. 602-I of 30.04.1998, according to which now the inspection of the activities of the farm will not be carried out on the issue of late payment of the unified land tax. In addition, the provision on conducting scheduled inspections of farms no more than once every 4 years, as well as that the financial and economic activities of farms may be subject to scheduled inspections in case of systematic non-payment of taxes and other mandatory payments during the financial year, is excluded.

In addition, article 39 of the Law of RUz of 25.05.2000 No. 69-II has been amended, according to which the control over the legality of conducting inspections of activities of business entities is performed by the Authorized under the President of Uzbekistan on protection of rights and legitimate interests of businesses. Also, it is now established that the inspections of the activities of business entities must be registered in the Unified system of electronic registration of inspections, without registration, such inspections will be considered illegal.

Besides, in the article 14 of the law of the Republic of Uzbekistan of 21.05.19 No. ZRU-539 the second part has been excluded, the provision of which used to exempt manufacturers of renewable energy installations from paying all types of taxes for a period of 5 years from the date of state registration.

The restrictions on inspections of the activities of a private enterprise set out earlier in article 25 of the law of the Republic of Uzbekistan No. 558-II of 11.12.03 are excluded.

[1] The list of changes and additions presented in this article is not exhaustive. This law provides for other amendments.