The department for Personal Income Taxation of the State Tax Committee of Uzbekistan clarified that, amongst other items, the following amounts are excluded from taxable income:
- amounts paid by enterprises, institutions, and organisations to their own employees or for them by way of complete or partial compensation for the cost of placing their children in health-improvement institutions or sanatoriums and for the cost of treatment of their own employees;
- amounts paid by enterprises, institutions and organisations for disabled persons as a matter of complete or partial compensation for the cost of services of health-improvement institutions and sanatoriums, the cost of medical treatment, acquisition of technical facilities for prevention of disability and for rehabilitation of the disable;
- pensions, as well as additional pension payments;
- cost of gifts (in kind) received from enterprises, institutions and organisations, limited to a maximum of three statutory minimum monthly wages;
- amounts of material aid limited to the statutory minimum monthly wage multiplied by three;
- amounts spent on acquisition of registered housing bonds and redemption of loans of "Tashzhilsberbank";
- other payments (according to the Instruction of State Tax Committee of Uzbekistan No. 33/24 dated 21 May 1993).
Clarification of the department of Personal Income Taxation of State Tax Committee of Uzbekistan NV/27, 4-10 July 1996
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