Business entities are exempt from property and land taxes until September 1
The presidential decree approved the set of measures to support the population and businesses during the coronavirus pandemic.

Photo: KUN.UZ
The President signed a decree “On further measures to support the population and businesses during the coronavirus pandemic”.
According to the document, from June 1 to September 1, 2020, the followings will be exempt from property and land taxes:
- small business entities;
- markets and shopping malls;
- cinemas;
- public catering facilities;
- public transport organizations;
- sports and health facilities;
- as well as legal entities engaged in passenger transportation, household services, lease of indoor spaces, including the organization of banquets.
Moreover, in accordance with the decrees PF-5969 of March 9, 2020 and PF-5978 of April 3, 2020, the amounts of interest-free deferral (partial payment) of property and land taxes provided for April-May to small businesses; from January 1, 2020 to May 15, 2020, fines and penalties calculated on land and property taxes will be waived.
Entrepreneurs have the right to defer payment of value added tax for up to 120 days when importing goods (works, services).
From May 1 to July 1, 2020, the social tax rate for micro and small enterprises will be reduced from 12 percent to 1 percent.
It should be noted that these privileges do not apply to state-owned enterprises and legal entities with a state share of 50 percent or more in the authorized capital.
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