Article 52. Formation of revenues of the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent

Revenues of the budget of the Republic of Karakalpakstan, local budgets of regions and city of Tashkent are formed from:

1) in accordance with established standards:

income tax;

personal income tax;

excise tax;

tax for the use of mineral resources (except for the tax for the use of mineral resources for construction materials);

2) tax for the use of water resources;

3) property tax;

4) land tax;

5) tax for the use of mineral resources for construction materials;

6) turnover tax;

7) gratuitous cash receipts from legal entities and individuals, as well as foreign states;

8) a fee for the purchase and (or) temporary importation of motor vehicles into the territory of the Republic of Uzbekistan;

9) other revenues. Other revenues include proceeds from the sale of property converted into state income, income from the placement, provision for use and sale of state assets according to established standards, state duties, fees, compensation and penalties, proceeds from the sale of ownerless property, property transferred by right inheritance to the state, treasures that are rightfully subject to conversion to state income, dividends (income) on the share of local government bodies and other income sent to the budget of the Republic of Karakalpakstan, local budgets of regions and the city of Tashkent in accordance with legislation.

Interbudgetary transfers allocated from the republican budget of the Republic of Uzbekistan are considered revenues of the republican budget of the Republic of Karakalpakstan, regional budgets of regions and the city budget of the city of Tashkent.

Individual taxes and other revenues received by the republican budget of the Republic of Uzbekistan may be distributed to the republican budget of the Republic of Karakalpakstan, regional budgets of regions, the city budget of the city of Tashkent in the amounts and in the manner prescribed by law.

Taxes and other revenues in accordance with established standards may be redistributed between the republican budget of the Republic of Karakalpakstan, the regional budgets of the regions, the city budget of the city of Tashkent and the budgets of districts and cities.