April 18, 2022
New order for registration of real estate transactions
STEP-TO-=STEP REGISTRATION INSTRUCTION
Starting from April 2, 2022, transactions on the lease, sublease and free use of real estate (hereinafter – “Agreement” or “Agreements”) are subject to mandatory registration with the state tax authorities in accordance with the Appendix No. 1 to the Resolution of the Cabinet of Ministers No. 150 “On approval of administrative regulations for the provision of certain public services in the field of accounting for taxpayers” (hereinafter – “Regulation”).
The Regulation provides that the Agreements are to be registered through a special platform “E-ijara” (from Uzbek – “E-lease”) via the web-site https://ijara.soliq.uz/. However, the lessor and lessee are able to access this platform only through the electronic digital signature (e-signature).
The duty to register the Agreements in a special platform is imposed on the lessor, i.e. the lessor enters data on the lessee and the real estate transferred for lease (free use).
Information about the lessor is generated automatically from the cadastral data available on the e-signature. However, legal entities, when undergoing state registration, must necessarily indicate data on real estate that has been removed from the housing stock and is not intended for living. In apartment buildings, legal entities are accommodated in non-residential premises only for permitted activities. Legal entities can be accommodated in residential premises only in exceptional cases provided for by law.
The Regulation requires the Agreements to be registered no later than 3 days from the date of their conclusion. However, the lessee shall approve the Agreement via its own personal taxpayer’s account within 5 days, otherwise the Agreement is not registered with the tax authorities and is deemed invalid. Registration is carried out on a free-of-charge basis.
STEP-TO STEP REGISTRATION INSTRUCTION
- To access the “IJARA.SOLIQ.UZ” and the personal account therein through the e-signature;
- To register the Agreement, click on the button “ҲИСОБГА ҚУЙИШ” (i.e. “To Register”);
This section contains three chapters
- Information about the lessor
- Information about the lessee
- Information about the property that is being rented
- All data is filled in with the help of tax ID (legal entities) PINFL (individuals) when writing these data, the data of persons automatically appear on the platform. When filling-in the ‘date of registration’ section, it is advisable to backdate it up to 10 days before the actual date of registration.
- When inserting information about a monthly fees under the Agreement, the platform automatically calculates the total amount of the Agreement.
- The lessee through its personal account can get acquainted with the information inserted by the lessor and approve conclusion of the Agreement within 5 days. However, if the lessor declines to approve, it is required to provide a justification for such rejection.
- Once approved, a platform generates a special document with a QR code, which will confirm successful registration of the Agreement.
Legal entities and individuals that own two or more real estate are taxed and issued a separate registration certificate for each Agreement(s).
When registering the Agreement concluded between individuals, the tax service forms and submits to the taxpayer a notification of payment of personal income tax for the current year.
The Agreement is terminated after the expiration of the period specified in the Agreement, in case of early termination or recognition of the lease agreement as invalid. In this case, the Agreement is signed off the lessor through a special automated information system.