Presidential Decree No.ПП-2099 of 25 December 2013
Presidential Decree No.ПП-2099 of 25 December 2013 introduced amended rates of certain taxes, as well as other changes to tax legislation. In this newsletter, we describe the most notable changes effective as of 1 January 2014.
The Decree (Annex 34) also extended some exemptions:
The Decree (Annex 36) introduces amendments to certain legislative acts; the most notable are as follows:
Double Tax Treaty with the Republic of Estonia
As of 23 December 2013, Convention between the Republic of Uzbekistan and Republic of Estonia for the avoidance of double taxation and prevention of fiscal evasion with respect of taxes on income and capital came into force.
*MMW (minimum monthly wage) is set as Uzbek Soum 96,105 (approx. USD 44) as of 15 December 2013 (Presidential Decree No.УП-4582 of 2 December 2013)