State Unitary Enterprise “Suvsoz” informed the percentage of the surface of groundwater in 2015, reports www.norma.uz. In the water supply system is provided by 85.8% of surface water and 14.2% – underground.
According to the Article 260 “Procedure for determining the tax base” of the Tax Code, taxpayers operate separate accounting for the usage of water from surface and groundwater sources.
Tax privileges are:
– Consumers of water, who get it from legal entities and paid for it tax to the budget; consumers of water, who re-use water and paid for primary usage;
– Voluntarily liquidated business entities – legal entities, – from the date of notification of the decision on voluntary liquidation of the state body which makes state registration of legal entities.
In the case of not conducting voluntary liquidation within the deadline fixed by legislation or ceasing of the liquidation procedure and resumption of the activity current privilege is not applied and the amount of tax will be charged in full for the entire period of the privilege application.