Cost of Doing Business in Uzbekistan

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Cost of Doing Business in Uzbekistan COST OF DOING BUSINESS IN UZBEKISTAN TASHKENT – 2009 Cost of doing business in Uzbekistan The publication was prepared under the guidance of: Dr. Alisher E. Shaykhov, Chairman of the Chamber of Commerce and Industry of Uzbekistan Work Team: Ulugbek Kamaletdinov Khurshid Imamov Expert Team: Shirin Dosumova Narzullo Oblomurodov Jakhongir Imamnazarov Khusan Shukurov Kamolkhon Inomkhodjaev Saidbek Djurabekov Diyora Kabulova Firdavs Kabilov The publication was supported by UNDP in the framework of projects implementation of “Business Forum of Uzbekistan” and “Support to External Economic Policy”. Distributed free of charge through the Ministry for Foreign Economic Relations, Investments and Trade of the Republic of Uzbekistan, the Chamber of Commerce and Industry of Uzbekistan and their structural subdivisions. Electronic version of the publication is available at web sites of the Chamber of Commerce and Industry of Uzbekistan www.chamber. uz, UNDP Uzbekistan www.undp.uz as well as Business Forum of Uzbekistan www.bfu.uz and Support to External Economic Policy www.investment.uz Projects. © All copyright are protected in accordance with the effective legislation of the Republic of Uzbekistan. These materials are not to be reproduced, distributed or otherwise used without the preliminary written permission of the Chamber of Commerce and Industry of Uzbekistan. 2 Cost of doing business in Uzbekistan CONTENT Starting a new business .......................................................................................................................................................................5 Registering a company ......................................................................................................................................................................................................................5 Employing staff .......................................................................................................................................................................................................................................5 Licensing..................................................................................................................................................................................................................................9 Standardization and certification................................................................................................................................................................................................10 Commercial (office) property..........................................................................................................................................................................................................13 Developing documentation for architecture and construction and expert examination of business facilities............................................14 Commodities and materials...........................................................................................................................................................................................................14 Taxes, liabilities and preferences......................................................................................................................................................16 Tax treatment........................................................................................................................................................................................................................................16 Taxes: types and rates....................................................................................................................................................................................................................18 Preferences.......................................................................................................................................................................................................................................22 Avoidance of double taxation.....................................................................................................................................................................................................26 Duties and charges............................................................................................................................................................................................................................27 Foreign trade .......................................................................................................................................................................................29 Customs clearance..............................................................................................................................................................................................................................29 Registration and enforcement of contracts..........................................................................................................................................................................35 Currency conversion and repatriation of profits.................................................................................................................................................................38 Transport and forwarding services ........................................................................................................................................................................................39 Business services ...............................................................................................................................................................................42 Financial services.................................................................................................................................................................................42 Banking services..................................................................................................................................................................................................................................42 Crediting....................................................................................................................................................................................................................................43 Insurance........................................................................................................................................................................................................................................43 Stock market.........................................................................................................................................................................................................................................45 Registration of property: cost and procedures.............................................................................................................................46 Commercial property.......................................................................................................................................................................................................................46 Legal consultations...........................................................................................................................................................................................................................47 Securities...................................................................................................................................................................................................................................48 3 Cost of doing business in Uzbekistan Communications ...................................................................................................................................................................................49 Telecommunications services.........................................................................................................................................................................................................49 Mobile communications services................................................................................................................................................................................................51 Postal services......................................................................................................................................................................................................................................52 Public utilities........................................................................................................................................................................................................................................53 Transportation services.....................................................................................................................................................................................................................54 Information and advertising services..............................................................................................................................................................................56 Internet services...................................................................................................................................................................................................................................56
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