DT19952 - Uzbekistan: Admissible taxes
Admissible for credit under the agreement
As clarified by an Exchange of Notes signed on 17 November 1993, the following taxes are admissible for credit.
Taxes on income and capital gains enacted in the law `On the taxation of enterprises, associations and organisations’ and payable by enterprises
Tax on income
Tax on income from movable and immovable property, as part of the general income of legal entities
Tax on foreign currency income
Tax on capital gains
Taxes on income and capital gains enacted in the law `On the taxation of citizens, foreign citizens and stateless persons’ and payable by individuals
Tax on income
Tax on income from movable and immovable property, as part of the general income of individuals
Tax on foreign currency income
Tax on capital gains
Payments for the issue of patent or registration certificates to engage in private entrepreneurial activity.