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Uzbekistan VAT Exemption and Refund Changes

  • The following VAT benefits will be abolished:
    • the VAT exemption for goods and services sold by legal entities, the sole participant of which is public associations of persons with disabilities; and
    • the VAT exemption for the provision of passenger transportation services at uniform rates
  • The 7-day accelerated VAT refund procedure for large taxpayers will be changed to the general 30-day refund procedure

Source Orbitax

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