According to the Ministry, some websites published incorrect information, which lead to misinterpretation of norms of tax preferences for separate category of individuals, envisaged in the law of Uzbekistan “On introduction of changes and amendments to Tax Code of Uzbekistan in connection with adoption of main direction of tax and budget policy for 2014”.

From 1 January 2014, the income tax preferences for individuals, envisaged in article 180 of Tax Code of Uzbekistan, were unified. These groups were partially exempted from payment of income tax (income equal to four sizes of minimal salary each month).

These groups, in line with the Tax Code, were veterans or participants of World War Two, representatives of Armed Forces, who became sick or disabled during their military service, citizens, who worked in Leningrad during its blockade from 8 September 1941 to 27 January 1944, people with disabilities, who worked for Ministry of Interior Affairs and received injury during the work time, servicemen, who served in Afghanistan or in other countries in conflict times.

All these categories of individuals were equaled to people with disabilities and participants of War in line with the resolution of the Cabinet of Ministers of Uzbekistan from 8 September 2011.

In this connection, the preferences were unified and Tax Code has general norm, which unites all above mention categories of persons into one group – people with disabilities and war participants, as well as people with similar rights.

In line with the new edition of the Tax Code, the tax preferences to these categories of persons were not abolished, but kept, the Ministry said.

The preferences will be provided when certificate of people with disabilities of the War or certificate of defense department or other authorized body is presented. Other people with disabilities should provide certificates on right to preferences.

Preferences to individuals, who suffered from accident at Chernobyl nuclear station, were abolished from 1 April 2014. This is connected with that the group was included to people with disabilities of the first and second groups. These two groups kept right to preferences.

Ministry of Finance of Uzbekistan published a list of persons, who have right for tax preferences to ensure single interpretation of preferences.