Procedure for VAT Refund on Purchases Made with Social Card Simplified

Tashkent, Uzbekistan (UzDaily.com) — The government has approved a Temporary Regulation “On the Procedure for Refund of Value Added Tax on Certain Goods (Services) Purchased Using a Social Card by Individuals from Low-Income or Poor Families.”

According to the regulation, when purchasing certain types of goods or services using a social card, the VAT amount will be refunded up to ten times the minimum wage per month, within the limits of the purchase costs.

The Tax Committee, through an automated program, sends a request to the Ministry of Economy and Finance for the VAT refund on the day of payment with the social card.

The Ministry of Economy and Finance transfers the funds on the same day to a special account of the State Tax Committee through the Treasury Service Committee for the return of the paid tax amount.

Within one working day, the Tax Committee provides a register of individuals eligible for the VAT refund to the authorized bank.

The authorized bank then transfers the refunded funds to the social cards of the eligible individuals within one working day.