Accommodation facilities can pay one of the mandatory fees in installments
Since May 1, 2007, a procedure has been established according to which retail trade in alcoholic beverages is carried out by legal entities on the basis of permits for the right to carry out retail trade in alcoholic beverages, issued by special commissions at khokimiyats.
In order to simplify the procedure for the sale of alcoholic beverages and eliminate inconveniences, the President of the Republic of Uzbekistan adopted a resolution of January 5, 2019 No. PP-4095 "On measures to accelerate the development of the tourism industry." According to the document, the requirement to obtain a separate permitting certificate for each retail outlet and catering facility selling alcoholic beverages (bar, mini-bar, cafe, restaurant) belonging to the hotel and located inside it has been canceled.
That is, it is enough to obtain only one permits for all retail outlets located on the territory of one hotel.
Within the framework of the Decree of the President of the Republic of Uzbekistan dated May 28, 2020 No.PF-6002 "On urgent measures to support the tourism sector to reduce the negative impact of the coronavirus pandemic", entrepreneurs were provided with additional amenities and tax incentives were applied.
In particular, if accommodation facilities operate by notifying the tax authorities at the place of their tax registration in writing, they are entitled to an interest-free deferral (installment plan) of payment of local tax in equal installments within 12 months.
According to tax legislation, a deferral or installment plan is considered to be a change in the tax payment deadline and is granted for a period not exceeding one year.
In this case, the person claiming to change the deadline for paying the tax, that is, the hotel, submits an application for a deferral or installment plan of the tax payment.
The application is accompanied by the documents specified in part 3 of Article 101 of the Tax Code. The decision to grant or refuse to grant a deferral or installment plan for the payment of tax is taken by the competent authority within thirty days from the date of receipt of the application of the interested person.
The decision on the granting of a deferral or installment plan for the payment of tax indicates the amount of debt, the tax for which the possibility of deferral or payment in installments is provided. In this case, the hotel does not pay interest, penalties and late taxes.
Source: uzbektourism.uz