According to the second part of Article 267 of the Tax Code of the Republic of Uzbekistan , the amount of VAT paid for the purchase of passenger cars and fuel for them, which does not depend on the type of activity performed by the taxpayer, is not taken into account.
Also, in the first part of this article , it is established that the amount of tax is not taken into account when purchasing goods (services) that are intended to be used for personal needs of the taxpayer and are not deductible in the calculation of profit tax.
Source: soliq.uz
