Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has simplified tax reporting on rental income for individual entrepreneurs by introducing an automated system for generating the relevant reporting forms.
The Tax Committee has launched a mechanism that automatically prepares the third appendix to the personal income tax and social tax return using data from the E-ijara information system.
The new feature proactively generates the appendix titled “Calculation of the Minimum Rent Established for Individuals Leasing Property”. It has been assigned a separate reporting package code, 11191_1.
Rental agreements registered by tax agents in the E-ijara system will automatically be included in the appendix, broken down by districts and cities. The data will be generated according to the taxpayer’s place of registration.
Following the introduction of the new mechanism, lines 070 and 071 and Appendix 3 of the previous reporting package, 11190_12, will no longer be generated or need to be completed.
The Tax Committee has also clarified how property rented from individuals should be reported. In particular, the fifth appendix to the personal income tax and social tax return no longer needs to include information about property rented from individuals if the relevant agreements have been registered in the E-ijara system.
A similar proactive tax administration mechanism had previously been introduced for legal entities acting as tax agents.
The Tax Committee has also issued instructions on completing personal income tax and social tax returns under the updated procedure.
