Article 17. Procedure for payment and crediting of the state duty

The state duty shall be paid before the performance of legally significant actions for which it is collected, and (or) before issuance of documents by authorized institutions (officials), unless otherwise provided by this Law, in cash or without cash.

The fact of payment of the state duty by the payer in a non-cash form shall be confirmed by a payment document in paper or electronic form.

The fact of payment of the state duty by the payer in cash shall be confirmed either by a receipt of the established form issued to the payer by the bank, or by a receipt issued to the payer by an official or the cash office of the state body and organization, which made the payment, in the form established by the Ministry of Finance of the Republic of Uzbekistan and the State Tax Committee of the Republic Uzbekistan.

The specifics of paying the state duty depending on the type of legally significant actions performed, the category of payers or other circumstances shall be established in accordance with Articles 19 — 24 of this Law.

The state duty, with the exception of the part left at the disposal of the state body, for the services of which the state duty is collected, shall be credited to the State budget of the Republic of Uzbekistan on the basis of payment documents.

If a part of the state duty is left at the disposal of the state body, the state duty shall be paid to a single account with the subsequent distribution of funds between the State budget of the Republic of Uzbekistan and the state body in accordance with the legislation.

The amount of the state duty left at the disposal of the state body shall be determined by law.

When filing a claim in court for a property dispute, as well as when notarizing a contract of sale, donation, exchange of property, registration of inheritance rights, in cases where the price of the claim, the amount of the contract or the inheritance mass shall be determined in foreign currency, the volume of the state duties shall be established and collected in national currency at the rate established by the Central Bank of the Republic of Uzbekistan on the date of the actions for which it is collected.