Three times Housing tax will be removed.

At present, under the law, citizens who use land parcels without documents or to a greater extent than stated in the documents, proving the right to land are charged three times the amount of the established tax rates.

In order to create amenities for the population and provide additional social support to citizens, the draft law «On supplementing article 483 of the Tax Code of the Republic of Uzbekistan» has been developed and submitted for public discussion.  The draft was prepared by the Ministry of Justice.

According to this, during the period from 1 January 2020 to 1 June 2023, individuals, that is, citizens using land plots without documents or to a greater extent, will not be taxed in the amount of three times the tax rate.  As stated in the documents confirming the right to land (article 437 NC of the Russian Federation, part nine) provides for irrevocable recovery.

It should be noted that from 1 January 2020 to date, if citizens paid three times the tax rate, then the paid tax amounts will be recalculated in accordance with the Tax Code.

At the same time, the taxation of citizens who use land parcels without documents or to a greater extent than indicated in existing documents is now provided for in the general procedure provided for in article 437, paragraph 1, of the National Land Code.