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Sanatoriums owned by state organizations disposed in Bostanlyk region can be sold to the private sector

The Decree of the President "On measures for further efficiency in the use of land resources and state property objects" was adopted (№. DP-6027, 15.07.2020). In accordance with the Decree, starting from November 1, 2020, the following benefits established by the Tax Code will be canceled:

  • on land tax in respect of land plots occupied by:
  1. places of health improvement and recreation, in particular rest houses;
  2. places of mass recreation of the population and tourism, if they are allocated for entrepreneurial activity;
  3. health resort facilities, if they are located in tourist areas;
  • property tax in relation to real estate objects used for the provision of spa services, if they are located in tourist areas.

Zhokargy Kenes of the Republic of Uzbekistan and Kengashes of people's deputies of regions are authorized to apply reduced rates of property tax and land tax in relation to lands occupied by individual sanatorium-resort facilities in tourist zones, or to exempt from payment of these taxes. By September 1, 2020, proposals will be developed for the sale to the private sector of departmental rest houses, boarding houses, sanatoriums and other facilities (with the exception of children's recreation camps) located in the Bostanlyk district of the Tashkent region, belonging to budgetary organizations and state enterprises, as well as legal entities , the state share in the authorized capital (capital) of which is 50 percent or more. Furthermore, by preparing the draft (project) State Budget for 2021, it will be possible to establish a land tax rate increased up to 3 times by local authorities in relation to individual land plots, including land plots in use by individuals with an area of   more than 1 hectare located in the tourist zones of the republic.


Source: Legal Info (