The document was adopted in order to ensure the stability of the republican budget of the Republic of Uzbekistan, improve tax administration, create favorable conditions for the business environment, as well as the formation of a competitive environment in the automotive industry.

The Resolution establishes the procedure according to which:

• 40 percent of the funds provided for sending to the republican budget of the Republic of Karakalpakstan, the regional budgets of the regions and the city budget of Tashkent from the overfulfilled part of the forecast of income on value added tax for 2022 remain in the republican budget of the Republic of Uzbekistan;
• Starting from May 1, 2022, deductions to the Public Service Development Support Fund from extra-budgetary funds of state bodies and organizations are suspended;
• 15 percent of the funds received by extra–budgetary funds of state authorities and management bodies, ministries and departments at the expense of taxes, mandatory fees, duties and fines, as well as income received from the placement of free funds of these funds in commercial banks in April-December 2022, are transferred to the republican budget of the Republic of Uzbekistan within 5-on the 1st of the month following the reporting month;
• The loan allocated to local khokimiyats from the republican budget of the Republic of Uzbekistan in order to fulfill paragraph 6 of the Decree of the President of the Republic of Uzbekistan dated 27.01.2022 No. PP-104 "On additional measures for the development of the service sector" is subject to repayment at the expense of the funds of the entrepreneurship infrastructure development funds under the Council of Ministers of the Republic of Karakalpakstan, the khokimiyats of the regions and the city of Tashkent, respectively.

It is also established that when determining the tax base for the property tax of legal entities, the basis is the results of the property assessment carried out over the past two years with the involvement of appraisal organizations.

The resolution introduced amendments and additions to some legislative acts.

The document was published in the National Database of Legislation and entered into force on 15.04.2022, the legal portal "Norma" reports.