What legal changes will take effect on January 1, 2025?

New forms of financial reporting are being introduced, prepared according to NRSB and IFRS

The Regulation on the deadlines for submitting financial reports, their structure, and content comes into force (financial statements for 2024 will be submitted under the new rules).

The regulation establishes deadlines for submitting financial reports:

• for NRSB - no later than March 1 of the year following the reporting year. Previously, financial statements were submitted no later than February 15. Now the deadline is more convenient as it aligns with the deadline for submitting the profit tax calculation;
• for IFRS - no later than May 1 of the year following the reporting year.

New measures to enhance the population's welfare

When employed, self-employed, or establishing entrepreneurial activities, officially unemployed family members receiving benefits and financial assistance for children from low-income families will continue to receive these benefits and assistance until the end of their payment term, but no more than 6 months.

Additionally, for family members listed in the Register of Poor Families who secure employment with a monthly salary of at least 1.5 times the minimum wage, the social tax will be paid at a rate of 1% for 3 years.

Licensing requirements for medical activities are changing

When organizing operating departments in private medical institutions, they must have the following staff:

• an operating surgeon and an anesthesiologist-resuscitator with at least the first qualification category in their specialty;
• an assistant doctor with a qualification category in surgical specialty;
• a nurse for the anesthesiology-resuscitation and operating room with the first qualification category.

Video and audio recording devices will be installed in operating and resuscitation rooms. Records will be kept for one year, ensuring their confidentiality and medical secrecy (except in cases provided for by law).

Social tax reimbursement for young workers will be discontinued

The benefit that reimbursed employers from the State Budget for the amount of social tax paid for employees under 25 years old is being abolished.

The child welfare protection system is being improved

Temporary placement of children from low-income families in mercy homes and orphanages is being discontinued. Meanwhile, the assistants to the khokim and social workers are taking measures to lift families out of poverty under the "From Poverty to Welfare" Program.

Ambient air monitoring will begin in the capital

The Ministry of Ecology and the city khokimiyat are starting work on installing automated small stations for ambient monitoring in 12 districts of Tashkent.

Benefits for poor families

Children from low-income families will be accepted into state preschool educational institutions on a preferential basis.

Compensations in the tourism sector

50% of the expenses for renting a pavilion at international tourism fairs and exhibitions for tour operators whose activities have been ongoing for no more than 3 years will be covered by the funds of the non-budgetary Tourism Support Fund.

50% of the expenses of artisans for renting pavilions at international tourism fairs and exhibitions, transportation of the products they display, and airfare will be covered by the funds of the Crafts and Home-Based Work Support Fund.

New requirements for creating an accessible environment

For issuing licenses in the field of educational services, banking, medical, pharmaceutical activities, and credit bureau operations, a conclusion from the Inspection for Construction and Housing and Communal Services Control regarding the creation of an accessible environment for persons with disabilities at the facility is required.

Sanctions for waste collection debt

A temporary restriction on accepting electricity payments from subscribers will be introduced in case of non-payment for waste management services. The restriction will be implemented in all regions of the republic for monthly debts for waste collection.

New positions in district clinics

New positions will be introduced in district (city) multi-profile central clinics through the optimization of positions in the healthcare system:

• a gynecologist for the oncological control office;
• X-ray laboratory technicians to organize the operation of mobile and stationary mammographs in two shifts.

Measures to protect entrepreneurs are strengthened

The following will be cancelled:

• financial sanctions for individuals conducting entrepreneurial activities without state registration as individual entrepreneurs;
• administrative responsibility for:
• violating the order of displaying fiscal marks;
• violating the rules for mandatory digital labeling of goods (products) by identification means set by manufacturers and importers for which legislation mandates mandatory digital labeling;
• concealing the number of employees.

All inspections conducted regarding the activities of entrepreneurial entities are carried out in a manner that notifies the business ombudsman through registration in the "Unified State Control" information system.

Risk committees will be established in state institutions

In the Council of Ministers of Karakalpakstan, regional and Tashkent city khokimiyats, ministries and departments, large organizations with a state share in the authorized capital of 50% or more, chaired by their first leaders, risk management committees will be established on a collegial basis. Additionally, the internal audit services of these organizations will also serve as working bodies for the committees.

Additional allowances for teachers

In general secondary educational institutions of the Ministry of Preschool and School Education system, a monthly additional allowance of 50% of the tariff rate will be paid to teaching staff who have a certificate of the corresponding level in the subjects of native language, literature, and history, obtained in the national assessment system of the Agency for Knowledge and Qualification Assessment under the Ministry of Higher Education, Science, and Innovation, and who teach these subjects.

Online mediation for labor disputes

A system for strengthening the protection of labor rights and occupational safety for workers, further supporting balanced labor relations between employers and employees, and resolving labor disputes through mediation via videoconferencing is being implemented.

Some tax benefits are being abolished

Norms adopted during the financial year that entail a decrease in budget revenues, providing tax and customs benefits, as well as reducing budget contributions from non-tax revenues will be put into effect starting from the next financial year.

The following are abolished:

• VAT benefits for the turnover of passenger transport services at unified rates, as well as for goods and services sold by legal entities, the sole participants of which are public associations of persons with disabilities;
• exemptions from land tax for legal entities for lands where new plantings of gardens, vineyards, and mulberries have been made. The tax rate for these land plots is reduced by 50%.

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