Article 136. Transferred revenues

Revenues formed in the territories of the relevant administrative-territorial units and credited to the higher budget may be transferred to the budget of the administrative-territorial unit in which they are formed.

Total amount of transferred revenue is approved from:

the republican budget of the Republic of Uzbekistan to lower budgets - when adopting the draft law on the State budget;

the republican budget of the Republic of Karakalpakstan, regional budgets of regions and the city budget of the city of Tashkent to the budgets of districts and cities — by the Jokargy Kenes of the Republic of Karakalpakstan, Kengashes of People's Deputies of regions and the city of Tashkent when making decisions on the budget of the Republic of Karakalpakstan, local budgets of regions and the city of Tashkent.

List of economic entities and paid by them types of taxes and other compulsory payments, receipts from which are transferred from the republican budget of the Republic of Uzbekistan to lower budgets, is approved by Ministry of finance of the Republic of Uzbekistan together with the State Tax Committee of the Republic of Uzbekistan.

List of economic entities and paid by them types of taxes and other compulsory payments, receipts from which are transferred from the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent to budgets of districts and cities, is approved by Ministry of finance of the Republic of Karakalpakstan, financial departments of regions and city of Tashkent together with state tax departments of the Republic of Karakalpakstan, regions and city of Tashkent.

Amount of revenues transferred from the higher budget to the lower budget is determined based on revenues to be credited to the relevant lower budget.

Transfer of transferred revenues is carried out within the limits of the actual receipts on them, but not in excess of their approved size.