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At the Ministry of Justice, a provision was passed on the establishment of criteria for classifying legal entities as large taxpayers.
According to the provision, the category of large taxpayers includes:
- enterprises producing goods subject to excise tax;
- banks and their branches, commodity, stock and currency exchanges;
- “Navoi MMC” and “Almalyk MMC” and enterprises included in their structure;
- organizations involved in the performance of work under a production sharing agreement;
- legal entities with annual net proceeds from sales of products over 100 billion soums.
Legal entities included in the list of large taxpayers are notified by regional tax authorities within 5 days from the date of adoption of the relevant decision.
