The purpose of the Tax Code is to optimize tax administration, ensure the stability of the tax system, further improve digitalization of tax procedures,» press service of the President commented on signing of the new Tax Code.
The Code provides for two basic approaches to taxation:
1. A general tax regime that provides for basic taxes such as income tax, sales tax, and value added tax (VAT) without a registration threshold. Large businesses with turnover of more than 30 million soms will operate under the general tax regime.
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