18/03/2022
The taxpayer is entitled to tax on the property belonging to him, if the amount of tax on such property is fully or partially credited to the members of the governing body, employees, their family members. Issuance of goods for personal use not related to business activities of the payer is a turnover of sales of goods under VAT.
Tax Code Article 239 Part 3 Paragraph 6
In the above case, given that the amount of VAT is not fully or partially taken into account, this turnover is not considered sales turnover under VAT.
Source: soliq.uz
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