Tashkent, Uzbekistan (UzDaily.com) -- A government resolution approved a temporary regulation on the procedure for full reimbursement from the state budget of the amount of social tax paid by the employer for employees under the age of 25.

According to the regulation, in order to reimburse the amount of social tax paid by employers, their young employees must meet the following requirements:

- a young employee must be no more than 25 years old in the reporting month for which a refund of the amount of social tax is requested;

- availability of a document (electronic record) confirming continuous employment for 6 months and continuous payment of social tax by the employer in accordance with the established procedure.

An application is submitted by the employer to the tax authority, where he is registered as a taxpayer, no later than 3 months after the submission of social tax returns.

Within 5 working days from the date of receipt of the application, it will be examined whether it meets the necessary requirements or not. 

When making a decision to reimburse the amount of paid social tax in an automated program, the conclusion is formed within 1 business day. 

This provision applies to the refund of the amount of social tax paid from 1 May 2021 to 15 January 2023.

At the same time, the deadline for filing an application by the employer for reimbursement of the amount of social tax paid for December 2022 is set for 1 April 2023.

This procedure does not apply to budgetary organizations, state enterprises, legal entities with a state share in the authorized capital (capital) of 50 percent or more.

The regulation is valid until 1 January 2023.