Joint Decree No. 6 of the Ministry of Finance and No. 2002-10 of the State Tax Committee validating the Regulation on the subsoil management tax. Country/Territory Uzbekistan Document type Regulation Date 2002 (2004) Source FAO, FAOLEX Subject Mineral resources Keyword Tax/levy Exploration Minerals Mining Geographical area Aral Sea, Asia, Asia and the Pacific, Central Asia, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, North Asia Entry into force notes This Joint Decree enters into force on 25 February 2002. Abstract This Joint Decree establishes that the use of subsoil to explore and extract minerals shall be taxed. The tax shall apply to: (a) legal and natural persons performing geological collection; and (b) mining enterprises, and shall be calculated according to the amount of minerals extracted and the amount of waste generated in the process. The following categories shall have preferential terms of payment: (a) legal and natural persons carrying out geological exploration of subsoil; (b) legal and natural persons conducting research in protected areas; and (c) landlords and tenants extracting common minerals for personal needs. Full text Russian Website pravo.uz