Prior to the adoption of the law “On the state duty”, the procedure for calculating, paying, exempting and refunding the state duty had been regulated by section 17 of the Tax Code of Uzbekistan.
In addition, rates and certain types of state duties were established in more than 38 by-laws.
In accordance with article 9 of the law “On currency regulation”, state duties, fees and other obligatory payments are levied only in the currency of the Republic of Uzbekistan, with the exception of consular fees, as well as in accordance with the presidential decree “On improving the procedure for determining the size of wages, pensions and other payments”.
The law revised the rates of state duties established in foreign currency, with the establishment of the procedure for their collection in the soum equivalent, based on the base calculating amount (223,000 soums).
According to the Ministry of Finance, the rates of state duties remained unchanged and their sizes are set by the annex to the law.
The law has maintained a list of persons exempted from paying the state duty.
The law also envisages that the exemptions provided for by-laws and not provided for in this law shall be valid until their expiration.