From January 1, 2022, non-profit organizations, including budget organizations, are not considered payers of turnover tax and will pay VAT when selling goods (services) and (or) carrying out business activities.
Bar associations, law firms and law firms are exempt from paying taxes and fees on the part of their activities related to the provision of legal assistance by lawyers as non-profit organizations, except for:
- customs duties;
- social tax;
- taxes withheld at source of payment.
When conducting business activities (not related to the provision of legal assistance) by the Bar, law firms and law firms, taxes and fees are paid for legal entities engaged in business activities in the manner prescribed by the Tax Code.
In this regard, law firms that serve as non-profit organizations are shifting to paying VAT.
Currently, in the EHF system, this category of taxpayers appears in the status of “VAT payer”.
For services related to the provision of legal assistance in the formation of EHF should use the following MXIK, attached to the privilege provided for in Article 477 of the Tax Code:
Advocacy Service – 10601001001000000
Source: soliq.uz
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