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The law “On introduction of changes and amendments to the Tax Code of Uzbekistan in connection with adoption of the main directions of tax and budget policy for 2014” from 25 December 2013 introduced changes to article 179 of the Tax Code of Uzbekistan.
From 2014 the preference will be used if the private apartment was realized only once within successive 12-month period. If the number of transactions exceed one, it will be qualified as business activities and the received income will be taxed.