According to the Decree, the turnover on the sale of goods (services) purchased by budget organizations, state-owned enterprises and legal entities, in the authorized fund (authorized capital) of which the state's share is 50 percent or more, will be exempt from value added tax for a period up to January 1, 2028, within the framework of projects implemented in whole or in part for the account of the state external debt attracted and attracted from international financial institutions and foreign government financial organizations (except for funds, refinanced or re-credited through commercial banks) for the development of the social sphere and infrastructure, as well as their import, according to the Ministry of Justice.
In Uzbekistan, the turnover for the sale of certain goods is exempt from VAT
The Presidential Decree "On additional measures to further accelerate the implementation of projects carried out with international financial institutions and foreign government financial organizations" was adopted (UP No. 195, 11/16/2023).
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