Changes and
additions include:
electronic
filing of applications by individuals for property tax and land tax benefits;
approval of
the Administrative Regulations for the provision of individual interactive
public services to taxpayers;
the
procedure for cash refund of VAT paid by foreign citizens for previously
purchased goods upon departure from the territory of the Republic of
Uzbekistan;
the
introduction of a refund to individuals of one percent of the cost of purchased
goods (services) through the EPIG.
In
particular, the document amended the PCM No. 150 dated 04/02/2022, establishing
administrative regulations for the provision of public services for submitting
electronic applications for property tax and land tax benefits for individuals.
According
to the new rules, citizens can apply for the use of established benefits
through the electronic portal of tax services or the EPIG.
The
received data is checked by a responsible employee of the tax authority within
2 business days using an interdepartmental system and databases. Based on the
results of the audit, an opinion is issued on the granting or refusal of
benefits, which is sent to the applicant's personal account within 1 business
day.
In case of
refusal, the citizen has the right to reapply after the elimination of these
shortcomings.
The
document was published in the National Database of Legislation in the official
language and entered into force on 17.07.2026, according to the information and
legal portal "Norma".
