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"Taxation" - Who is the taxpayer on personal property?

Payers of property tax individuals are individuals, including foreign nationals, unless otherwise stipulated by international treaties of the Republic of Uzbekistan, as well as dehkan started to form and not a legal entity, owning taxable property.

If you are unable to locate the owner of the real property, the taxpayer is the person from whom the property is owned and (or) use. (Article 272 of the Tax Code of the Republic of Uzbekistan)

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