Tax Code of Uzbekistan (Russian)

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Uzbekistan
Year 2007
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Revenue management, Revenue sharing, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2a: What is the fiscal system for extractive resources?,
1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?,
1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?,
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?,
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?,
1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?,
1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?,
1.2.6b: Is the national tax authority required to audit extractive companies?,
1.4.3c: Is the SOE required to submit annual reports to the legislature on its commercial, non-commercial (i.e. regulatory) and non-operational activities (i.e. activities not related to resource extraction)?,
2.2a: Does the central government transfer extractive resource revenues to subnational governments?,
2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher Lex.Uz
Author Legal Information Centre Ministry of Justice
Source or API link http://www.lex.uz/pages/getact.aspx?lact_id=1286689
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute