Article 51. Formation of revenues of the republican budget of the Republic of Uzbekistan

Revenues of the republican budget of the Republic of Uzbekistan are formed from:

1) national taxes, including:

corporate income tax;

single tax payment;

personal income tax;

value added tax;

excise tax;

subsoil use tax;

2) customs duties;

3) excess profit tax;

4) other revenues. Other revenues include state duties, fees, reimbursements, compensation payments, penalties and proceeds from the sale of property converted into state income, income from the placement and provision of state assets for use according to established standards, funds transferred to state ownership by right of inheritance, donations, gratuitous cash receipts from legal entities and individuals, as well as foreign states, payments for repayment of budget loans issued to legal entities — to residents, loans granted to foreign states, dividends (income) on the state share of stocks, except for dividends (income) on the share of local government authorities, the state's share in profitable products under production sharing agreements, profits of the Central Bank of the Republic of Uzbekistan and other income directed to the republican budget of the Republic of Uzbekistan in accordance with the law.