Changed reporting form for organizations and enterprises
In accordance with Resolution No. 80 of the Cabinet of Ministers of the Republic of Uzbekistan dated February 1, 2019 “ About additional measures for Implementing Personalized Accounting for Accrued Wages Required for Calculating Citizens’ Pensions” Personalized accounting for wages accrued for citizens was calculated (hereinafter referred to as the Registry of Accounting paid salary) on the basis of the electronic Centralized Register of individual accounting of assessed insurance contributions of citizens to the off-budgetary Pension Fund under Ministry Finance of the Republic of Uzbekistan.
From January 1, 2019, information on the amounts of accrued wages required for calculating the pensions of citizens in the context of each individual is submitted by employers in the prescribed manner to the tax authorities as part of tax reporting on personal income tax in electronic form.
Starting from March 1, 2019, the State Tax Committee, together with the Ministry for the Development of Information Technologies and Communications of the Republic of Uzbekistan, is to introduce a state interactive service to provide citizens with information on payroll wages.
In this case, the information to be recorded in the Register of Accounting for Accrued Wages is electronically recorded by employers in accordance with Appendix No. 5 to the Calculation of Personal Income Tax and the Unified Social Payment approved by the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan dated January 7, 2019 No. 2019-05, 2 “On approval of tax reporting forms” (Reg. No. 3126 dated January 21, 2019).
In order to organize timely work on the appointment and payment of state pensions, the Pension Fund by the STC will be provided with access to information contained in the Centralized Information Database of the STC. Accordingly, in the future, when assigning state pensions, the requirement to provide salary information from archival or other organizations will be abolished.
At the same time, individuals have the right to receive a free certificate from employers about the information with a monthly breakdown, use the state interactive service to provide citizens with information on payroll wages for pension calculation through the Single portal of interactive government services, as well as to demand from employers correction and re-data in the event of errors in the submitted to the state tax service