Tashkent, Uzbekistan (UzDaily.com) -- The Law signed by the President on 31 May 2022 amended the Code of Administrative Responsibility and the Tax Code.

According to the law: 

Violation of the rules for managing apartment buildings entails a fine on officials in the amount of 15 sizes of basic estimated value (4 million 500 thousand soums).

Change and (or) reconstruction of load-bearing and (or) enclosing structures in apartment buildings in violation of the law and regulations in the field of technical regulation, including the implementation of works on unauthorized erection of buildings (structures) in apartment buildings and on land plots adjacent to apartment buildings houses, entails the imposition of a fine:

- for citizens - up to 30 sizes of basic estimated value (up to 9 million soums);

- for officials - up to 50 sizes of basic estimated value (up to 15 million soums).

A person who has committed this offense for the first time (in terms of enclosing structures) is exempted from liability if he voluntarily eliminated the change made to enclosing structures in an apartment building or violations made by their reconstruction, unauthorized erected structures (structures) on a land plot adjacent to an apartment building, as well as their consequences.

Cases of administrative offenses are considered by the Inspectorate for Control over the Operation of Multi-apartment Housing under the Ministry of Housing and Communal Services.

According to the amendments made to the Tax Code by the Law:

- services and works provided and performed by management organizations or managers of apartment buildings for the management, maintenance and repair of common property, as well as the improvement of land plots adjacent to apartment buildings, are exempt from value added tax;

- funds received by managing organizations or managers of apartment buildings from the services rendered and work performed are not taxed.

This Law shall enter into force on the day of its official publication.h