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To support entrepreneurial activity in the sphere of tourism, open credit lines of the Fund for Reconstruction and Development of Uzbekistan are envisaged in order to allocate credit funds to business entities of the tourist industry for co-financing investment projects for the construction of hotels, adjacent road, engineering and communication infrastructures.

This follows from the Presidential Decree “On additional organizational measures to create favorable conditions for the development of the tourism potential of the Republic of Uzbekistan”.

For legal entities, the main activity of which is the organization of the theme park services, the Decree provides privileges in the form of exemption from the payment of corporate income tax, land tax and property tax, as well as a single tax payment for a period of 3 years from the date of their commissioning of theme parks.

Also by the Decree until January 1, 2022, theme parks, hotels and other accommodation facilities are exempted from customs payments for imported equipment, machinery, raw materials, components and spare parts, construction and other materials, not produced in the Republic of Uzbekistan, for the construction, reconstruction and equipping of theme parks, hotels and other accommodation facilities.

In addition, until January 1, 2022, privileges were also granted to business entities in the sphere of tourism in the form of exemption from payment of customs payments for vehicles of the tourist class imported to the territory of the republic, as well as equipment, mechanisms and spare parts for the construction, roads, ski lifts, funiculars and other similar facilities and structures, as well as balloons, aerostats, ATVs and motor boats according to the lists approved in the established order.

The decree is authorized, on an exceptional basis, to tourist operators registered in the Republic of Karakalpakstan to pay customs fees in the amount of 25 percent of the current rate for imported vehicles of increased cross-country capacity of the engine at least 2.4 liters with installments for 5 years for the organization of extreme tours with assignment to them of separate series of state registration number plates for vehicles and use exclusively on the territory of the Republic of Karakalpakstan.

With the aim of accelerating the introduction of information technologies in the field of tourism and the development of E-commerce, the Decree provides for the provision of tax incentives aimed at encouraging the introduction of E-services, including the provision of services for the sale of tourist products and / or online booking of travel services, since 1 January 2018 electronic payments, booking, acquiring and others, as well as specialized Internet sites and portals offering modern types of tourist services.

Taxes also stimulate the creation of access points to the Internet using Wi-Fi technology. The requirement to provide access of the appropriate quality with mandatory identification of users for operators, providers and other economic entities that created in the public places a zone of free wireless Internet access (Wi-Fi). Economic entities established on their territory a zone of free wireless Internet access (Wi-Fi), a tax break designed to purchase equipment and purchase Internet traffic for the deployment of a wireless access area of appropriate quality. Operators, providers and other business entities that created in public places of the zone of free wireless access to the Internet (Wi-Fi) granted the right to install an advertising banner or stretch area of no more than 18 square meters in the territory of such a zone on a non-refundable basis and without obtaining permission from the relevant state authorities in the field.