Uzbekistan has simplified rental reporting for sole proprietors
The Tax Committee has implemented the automatic generation of an appendix to the personal income tax and social tax calculation based on lease agreements registered in the E-ijara system.
Uzbekistan has simplified lease reporting for individual entrepreneurs
Uzbekistan has simplified the procedure for individual entrepreneurs to submit tax reports on rental income.
The Tax Committee has launched a mechanism for the automatic generation of Appendix 3 to the Personal Income Tax (PIT) and Social Tax return based on data from the "E-ijara" system.
The new option allows for the proactive generation of the appendix "Certificate-calculation of the minimum rent amount set for individuals leasing property." A separate package code is provided for it — 11191_1.
Information on lease agreements registered by tax agents in the "E-ijara" information system will be automatically included in the appendix, broken down by districts and cities. The data is generated according to the place of tax registration of the taxpayer.
Following the implementation of the new mechanism, lines 070 and 071, as well as Appendix 3 of the previous reporting package 11190_12, are no longer generated and are not subject to completion.
The Tax Committee also clarified the procedure for reflecting property units leased from individuals. In particular, in Appendix 5 to the PIT and Social Tax return, there is no need to specify details about property leased from citizens if the relevant agreements are registered in the "E-ijara" system.
Previously, a similar mechanism of proactive tax administration had already been implemented for legal entities acting as tax agents.
In addition, the Tax Committee published instructions for completing the PIT and Social Tax return, taking into account the updated procedure.