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Uzbekistan to change tax base on excess profits from goods sale in 2013
http://en.trend.az of 12/30/2012 - Uzbekistan has changed the tax base for the tax on excess profits derived from sale of copper cathode and cement, the Uzbek State Tax Committee reported with reference to the decision of the president.
In particular, the excess profits tax will be charged during sale of copper cathode at a price varying between over $4.350 per ton and "cut prices", earlier reaching more than $4.200.
The tax for excess profits from the sale of all types of cement, except white cement and cement, produced through alternative fuel (coal), is set at a price exceeding 105,000 soums per ton compared to 95,000 soums per ton earlier.
The settlement price is set for companies selling polyethylene granules to determine the tax base for excess profit at $ 1.325 million soums per ton compared to 1.2 million soums in 2012.
The settlement prices for natural gas and clinker remained unchanged, equaling $160 per one thousand cubic meters and 80,000 soums per ton.
The tax rate on excess profits remained at the level of 50 percent of the taxed base.
According to the established order, the payers transfer a part of the excess profit, remaining at their disposal, to the special investment accounts from which the funds are spent as agreed with the Ministry of Economy and Finance to approved investment projects, the service of attracted loans, as well as modernization and technical reequipment of primary production.
According to the approved state budget for 2013, Uzbekistan plans to raise 294.5 billion soums through excess profits tax compared to 250 billion soums in 2012.
The official exchange rate on December 28 is 1984.00 soum / $ 1.
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