Tashkent, Uzbekistan (UzDaily.com) - After the announcement of the issuance of permissive stickers for vehicles of large taxpayers, the State Tax Committee received many questions about who belongs to the category of large taxpayers. This was reported by the press service of the State Tax Committee.

The regulation on determining the criteria for classifying legal entities as large taxpayers was approved by the Decree of the State Tax Committee, registered in the Ministry of Justice on 12 July 2019 No. 3172.

So, the category of large taxpayers includes:

a) enterprises producing excisable goods and providing services subject to excise tax;

b) commercial banks, commodity, stock and currency exchanges;

c) Navoi MMC, Almalyksky MMC and their organizations;

d) organizations involved in the performance of work under production sharing agreements;

e) legal entities whose net proceeds from the sale of products (goods, works and services) by the results of the past calendar year are more than 100 billion soums or by the results of a consecutive twelve-month period exceed the indicated amount;

f) legal entities producing, processing, supplying and selling hydrocarbon raw materials and mineral resources, as well as generating and supplying electric energy, with the exception of gas stations;

g) users of the airspace of the Republic of Uzbekistan for the purpose of passenger transportation, performing international air flights, and legal entities included in them.

When determining the category of large taxpayers, legal entities with a net revenue of 100 billion soums or more are determined on the basis of tax and financial statements submitted to the tax authorities based on the results of the past calendar year or a consecutive twelve-month period

If legal entities classified as large taxpayers, according to the results of a calendar year, cease to meet the criteria specified in this Regulation, these business entities remain in the category of large taxpayers for the next three years.

The list of large taxpayers to which the requirements of this Regulation apply is approved annually by the State Tax Committee of the Republic of Uzbekistan no later than one month before the start of the next tax period.

Legal entities included in the list or excluded from the list of large taxpayers are notified in writing, including through the personal account of the taxpayer, within five days from the date of adoption of the relevant decision by the State Tax Committee of the Republic of Uzbekistan.

In total (without branches) the number of large taxpayers in the country today is 779.

It is worth noting that the time of movement of vehicles of employees of enterprises belonging to the category of large taxpayers and who received permissive stickers is extended from 7:00 in the morning to 20:00 in the evening.

The workers will be allowed to use the vehicle for official purposes only and only on the established route.

Making adjustments to the application for permissive stickers after sending it to the STC is not allowed. There is no charge for issuing a permit.