Uzbekistan Mining Market Fiscal Regime H1 2014

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Synopsis
Uzbek fiscal regime report outlines governing bodies, governing laws, mining licenses, rights and obligations and key fiscal terms covering 4 commodities: gold, copper, silver and uranium.

Summary
The mining industry is Uzbekistan is governed by the State Committee of the Republic of Uzbekistan on Geology and Mineral Resources, The State Inspectorate for Supervision and the State Committee of the Republic of Uzbekistan for Nature Protection. Law of the Republic of Uzbekistan "On Subsoil" is the apex law for mining industry in Uzbekistan. According to the Subsoil law, minerals in Uzbekistan are the property of the state, subject to rational use and protection by the state.

Key highlights

• The State Inspectorate for Supervision is overseen by the council of Ministers of the USSR formed by 1048 of December16, 1947. On the basis of the Cabinet of Ministers of January 10, 1996 17 Gosgortechnadzor Uzbek SSR was renamed the State the State Committee of Uzbekistan.
• According to the law, minerals are the property of the State in Uzbekistan. The basic main of the law is to regulate the scope of the relationship when processing, using and disposing of subsoil.

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Scope
The report outlines Uzbek's governing bodies, governing laws, mine licenses, rights and obligations, key fiscal terms which includes Subsoil use tax, Excess profit tax, Bonus (Subscription and Commercial Exploration), Corporate Tax, Real property tax, Withholding tax, Depreciation, Losses Carried Forward and VAT.

Key highlights continued…

• The mining industry in Uzbekistan is governed by the State Committee of the Republic of Uzbekistan on Geology and Mineral Resources, The State Inspectorate for Supervision and the State Committee of the Republic of Uzbekistan for Nature Protection.
• The State Committee of the Republic of Uzbekistan for Nature Protection has been established by the Decree of the Presidium of Supreme Soviet of Uzbek SSR .

Reasons to buy

·         To get an overview of Uzbekistan's mining fiscal regime.

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List of Tables
Table 1: The Mining Industry in Uzbekistan - Fiscal Regime Terms and Other Taxes 1
Table 2: The Mining Industry in Uzbekistan - Subsoil Tax (%), 2014 11
Table 3: The Mining Industry in Uzbekistan - Subscription Bonus, 2014 12
Table 4: The Mining industry in Uzbekistan - Depreciation Tax Rate (%), 2014 13

List of Figures
Figure 1: The Mining Industry in Uzbekistan - Commodity Mines at Different Stages 2

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