In our country, wide opportunities have been created for entrepreneurs who, regardless of the sphere and direction of activity, have a number of advantages (benefits) and freely use them. One of these benefits is the Decree of the President of the Republic of Uzbekistan dated February 7, 2018 No. PP-3514 "On measures to ensure the accelerated development of domestic tourism", which defines the following benefits from February 10, 2018 to January 1, 2025:
- the employer's expenses for the purchase of tourist tours from licensed subjects of tourist activity for employees and their family members within the republic are not considered as an employee's income and are deductible when calculating the income tax of a legal entity;
- the taxable income of individuals is reduced by the amount of expenses spent on the purchase of tourist tours in the Republic of Uzbekistan from licensed tourism entities. In this case, the supporting documents are a tourist voucher (exchange voucher), air and railway tickets, invoices (tickets) of motor transport organizations and receipts of accommodation facilities;
- the taxable base of the subjects of tourist activity is reduced by the amount of expenses spent on the manufacture and replication of printed products (maps, brochures, booklets, flyers, etc.), souvenir and packaging products (bags, bags, school notebooks, stickers, covers, inscriptions on T-shirts and clothes, dishes), on which advertising of tourist the brand of Uzbekistan and the website "Uzbekistan.travel ".
Recall that these benefits are valid from February 10, 2018 to January 1, 2025. Using the benefits provided by the state in business activities opens the doors to wonderful opportunities for the development of your business and its expansion.