Land_Tax_Presentation_Professional_EN_Uzbekistan

1.

Title
• Land Tax in Uzbekistan
• Detailed & Professional Overview

2.

Plan
• 1. Tax Period
• 2. Calculation & Reporting Rules
• 3. Payment Procedure
• 4. Special Regulations
• 5. Key Compliance Requirements

3.

Tax Period
• • The land tax period is the calendar year.
• • Tax is calculated based on the situation as of
January 1.
• • Applies to both agricultural and nonagricultural land users.

4.

Tax Calculation Principles
• • Taxpayers calculate the tax independently.
• • Calculation is based on:
• – Tax base determined under Article 427.
• – Land category and usage type.
• – Applicable tax rates approved annually.
• • Each legal entity is responsible for correct
calculation.

5.

Reporting Deadlines
• • Non-agricultural land:
• – Report submitted by January 20.
• • Agricultural land:
• – Report submitted by May 1.
• • Reports must be submitted to the tax
authority of the land’s location.

6.

Changes in Tax Base
• • If the land area or tax base changes during
the year:
• – Legal entities must submit an updated tax
report within 1 month.
• • Agricultural land changes:
• – Updated report due by December 1.
• • Ensures tax is aligned with actual land usage.

7.

Non-Taxable Land Notice
• • Legal entities that own non-taxable land
must submit a special notice.
• • Deadline: January 20 of each tax year.
• • Notice submitted in an approved form
issued by the State Tax Committee.

8.

Multi-Storey Property Rule
• • For non-residential premises in multi-storey
buildings:
• – Taxable land area = total land area ÷
number of floors.
• • Ensures fair distribution of land tax among
multiple property owners.

9.

Payment Procedure:
Non-Agricultural Land
• • Turnover tax payers:
• – Pay 25% of annual tax each quarter.
• – Deadline: 20th day of the third month of
each quarter.
• • Other taxpayers:
• – Pay 1/12 of annual tax monthly.
• – Deadline: 10th of each month.
• – January payment due by January 20.

10.

Late Tax Obligations
• • If tax obligations arise later during the year:
• – Payment must be made within 30 days.
• • Ensures timely settlement of newly arising
tax duties.

11.

Payment Procedure: Agricultural
Land
• • Two-stage payment system:
• – By September 1: 30% of annual tax.
• – By December 1: remaining 70%.
• • Designed to align with agricultural cash flow
cycles.

12.

Compliance Requirements
• • All taxpayers must:
• – Submit accurate and timely reports.
• – Update tax information when land
characteristics change.
• – Pay tax by required deadlines.
• • Non-compliance may result in penalties and
recalculations.

13.

Conclusion
• • Land tax administration in Uzbekistan is
structured and deadline-driven.
• • Reporting and payment rules differ for
agricultural and non-agricultural land.
• • Accurate reporting ensures correct taxation
and avoids penalties.
• • Understanding the regulations helps legal
entities maintain full compliance.