October 21, 2021

New state duties and fees

On October 12, 2021, the Law of the Republic of Uzbekistan No. 721 “On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of the Law of the Republic of Uzbekistan on Licensing, Permitting and Notification Procedures” was adopted. According to the Law, new state duties have been introduced for licensing certain types of activities and a certain changes have been inserted into to the Tax Code.

An addition has been made to the Law “On State Duty”, according to which a state duty has been established for licensing certain types of activities by the Agency for the Regulation of the Alcohol and Tobacco Market and the Development of Winemaking:

1.activities in the wholesale trade of alcoholic beverages – 200 BCV; 

2.activities for the production of consumer and technical ethyl alcohol, alcoholic beverages: 

– food ethyl rectified alcohol – 100 BCV; 

– technical ethyl alcohol – 25 BCV;

–  vodka and alcoholic beverages from edible ethyl alcohol – 250 BCV;

–  wine drinks with a strength of 7 to 22% – 250 BCV;

–  grape and fruit vodka, grape and fruit wine, cognac, cognac drink, brandy, whiskey, rum, Calvados – 100 BCV;

–  alcohol of grape and fruit and berry, wine alcohol, raw alcohol of grape and fruit and berry, distillate of grape, wine, cognac, whiskey, rum, fruit and berry and calvados, sparkling and carbonated wine – 50 BCV;

–  grape and fruit-berry wine materials – 25 BCV.

An amendment has also been made to the Tax Code, according to which the Tax Code now also regulates the procedure of the levies for the right to sell alcoholic beverages. The levy for the right to sell alcoholic beverages include:

– levy for the right to retail trade in alcoholic beverages;

– levy for the sale of alcoholic beverages by public catering enterprises.

Taxpayers of the levy are legal entities that have confirmation of notification of the authorized state body about the start of the sale of alcoholic products by retail and public catering enterprises.

The levy is paid from the moment of sending a notification about the start of the sale of alcoholic beverages. If the notification is sent before the 20th day of the current month, the levy is calculated in full for the given month, and if the notification is sent after the 20th day of the current month – the levy is calculated from the first day of the next month. The levy is paid monthly in the form of a prepayment by the 10th day of the current month.