JEFMS Journal

ABSTRACT:

This article describes the tax benefits provided to businesses in Uzbekistan during the pandemic, their content and amount. As a result of the analysis, the author made the following proposals: to ensure the complete transfer of all taxpayers to electronic accounts in order to prevent breaking the value-added tax chain, as well as to take measures for electronic registration and protection of the power of attorney for the import of goods and materials; consideration of the issue of administering VAT accounting in the form of compensation payments included in income in the form of wages, that is, the cost of food or the cost of food.

KEYWORDS:

business entity, pandemic, tax, property tax, land tax, social tax, sole proprietor.

REFERENCES:

1) Decree of the President of the Republic of Uzbekistan "On priority measures to mitigate the negative impact of the coronavirus pandemic and the global crisis on sectors of the economy." PF-5969-son 19.03.2020. https://lex.uz/ru/docs/4770761

2) https://www.gazeta.uz/uz/2021/01/18/privilege/

3) Law of the Republic of Uzbekistan No. ZRU-589 of December 9, 2019 "On the State Budget of the Republic of Uzbekistan for 2020". National database of legislation of the Republic of Uzbekistan // www.lex.uz.

4) Decree of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated April 3, 2020 PF-5978 "On additional measures to support the population, sectors of the economy and businesses during the coronavirus pendema." National database of legislation of the Republic of Uzbekistan // www.lex.uz.

5) Decree of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated April 27, 2020 No PF-5986 "On additional measures to support the population and businesses during the coronavirus pandemic." National database of legislation of the Republic of Uzbekistan // www.lex.uz.https://buxgalter.uz/publish/doc/text160629_pf-5996- son_farmonni_hisobga_olgan_holda_yatt_uchun_soliq_imtiezlari

6) Ўзбекистон Республикаси Солиқ кодекси. Ўзбекистон Республикаси Қонун ҳужжатлари маълумотлари миллий базаси // www.lex.uz.

7) https://www.norma.uz/uz/qonunchilikda_yangi/soliqlarni_tulash_muddatlari_qanday_kechiktiriladi

8) https://www.norma.uz/uz/qonunchilikda_yangi/hisobvaraqfaktura_rasmiylashtirish_taqdim_etish_va_qabul_qilish.