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. País/Territorio Uzbekistán Tipo de documento Reglamento Fecha 2002 (2004) Fuente FAO, FAOLEX Materia Recursos minerales Palabra clave Tasa/impuesto Exploración Minerales Minería Área geográphica Mar Aral, Asia, Asia y Pacifico, Asia Central, CEI (Comunidad de Estados Independientes), Europa y Central Asia, Naciones en desarrollo sin litoral, Asia del Norte Entry into force notes This Joint Decree enters into force on 25 February 2002. Resumen 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. Texto completo Ruso Página web pravo.uz