Tashkent, Uzbekistan (UzDaily.com) -- The Presidential resolution “On Next Measures to Support the Population and Entrepreneurship during the Coronavirus Pandemic” was adopted.

According to the resolution, for the period from 1 June to 1 September 2020 the following are exempted from property tax and land tax:

- subjects of small business;

- markets and shopping malls;

- cinemas;

- catering enterprises;

- public transport enterprises;

- sports facilities;

- legal entities carrying out activities for the carriage of passengers, the provision of household services, the provision of premises for rent, including for banquets.

Small businesses are provided with additional state support in the form of write-offs of amounts:

- property tax and land tax payable for April and May 2020, for which interest-free deferral (installment plan) was provided in accordance with Presidential Decrees of March 19, 2020 No. UP-5969 and April 3, 2020 No. UP-5978;

- penalties and fines for land tax and property tax, as of May 15, 2020, formed from January 1, 2020.

According to the September, from 1 May to 1 July 2020, for micro-firms and small enterprises, with the exception of excisable goods producers, state-owned enterprises, legal entities with a state share in the authorized capital (authorized capital) of 50 percent or more, the social tax rate reduced from 12 to 1 percent.

The collection of debts on taxes, penalties and accrued fines for violation of tax laws held by micro-firms and small enterprises as of 15 May 2020 was suspended until 1 September 2020.

At the same time, they were granted the right to revoke payment orders for the fulfillment of tax obligations that were not executed as of 15 May 2020.

According to the resolution, the number of recipients of benefits to families with children under the age of 14 years, to care for a child before they reach the age of two years and material assistance from 1 June 2020 will be increased by an additional 10 percent.