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Tax Code of the Republic of Uzbekistan (as amended up to Law of the Republic of Uzbekistan No. ZRU-488 of July 26, 2018), Uzbekistan
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Latest Version in WIPO Lex
Year of Version
2018
Dates
Entry into force:
January 1, 2008
Adopted:
December 25, 2007
Type of Text
IP-related Laws
Subject Matter
Other,
Industrial Property
Notes
This consolidated version of the Tax Code of the Republic of Uzbekistan incorporates all the amendments up to Law of the Republic of Uzbekistan No. ZRU-488 of July 26, 2018, which entered into force on July 27, 2018 (see Special Part, Section XII, Chapter 49, Article 282, paragraph 18 for detailed amendments).
General Part and Special Part of this consolidated Tax Code contains provisions relating to intellectual property.
Article 22 under Chapter 2, Section I, General Part defines the term “royalty” as compensation for the use of scientific, artistic or literary works, patents, trademarks, designs, trade secrets and know-how.
Article 179 under Chapter 31, Article 190 under Chapter 34, Section VI, and Article 331 under Section XVII, Special Part regulate the taxation on the income of natural persons resulting from their intellectual activity in the industrial, scientific, literary and artistic fields.
Available Texts
Main text(s)
Main text(s)
Russian
Налоговый Кодекс Республики Узбекистан (в редакции Закона Республики Узбекистан от 26 июля 2018 года № ЗРУ-488)
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Uzbek
Ўзбекистон Республикасининг Солиқ Кодекси (Ўзбекистон Республикасининг 2018 йил 26 июлдаги ЎРҚ-488-сонли Қонуни таҳририда)
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Legislation
Supersedes (1 text(s))
Supersedes (1 text(s))
WIPO Lex No.
UZ180