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. Pays/Territoire Ouzbékistan Type du document Règlement Date 2002 (2004) Source FAO, FAOLEX Sujet Ressources minérales Mot clé Taxe/impôt Exploration Minéraux Exploitation minière Aire géographique Mer d’Aral, Asie, Asie et Pacifique, Asie Centrale, CEI (Communauté des États indépendants), Europe et Asie Centrale, Nations en développement sans littoral, Asie du Nord Entry into force notes This Joint Decree enters into force on 25 February 2002. Résumé 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. Texte intégral Russe Site web pravo.uz