Taxes: set 4

"Kumush ip" LLC accrued a dividend of 40 000 000 soum to its participant Malika Rustamova, a resident of Uzbekistan, on her share in the charter capital (the LLC does not issue shares; Malika does not belong to a special category granted a tax benefit). Under the Tax Code, how much personal income tax is withheld from this dividend?

Under the Tax Code, what are the tax period and the reporting period for corporate profit tax?

Unless the Tax Code provides otherwise, what is the limitation period within which the tax authority may carry out a tax audit or send a demand to pay off a tax debt?

An irremovable contradiction was found in a tax legislation act: one rule can be interpreted in the taxpayer's favour, the other against them. How is this resolved under the Tax Code?

Two LLCs are connected only by participation in capital; there is no other sign of relationship. Under Article 37, part 3, clause 1 of the Tax Code, in which case are they recognized as related parties?

"Ko'hna shahar savdo" LLC was reorganized by merger into another company. Under Article 79 of the Tax Code, to whom does the obligation to keep its accounting documents pass?

Under the Tax Code, which of the following is not among the taxes listed in Article 17, but among the special tax regimes in Article 18?

"Bodomgul servis" LLC was state-registered on 10 December 2026. Under Article 73 of the Tax Code, what is its first tax period for taxes whose tax period is the calendar year?

"Zomin suv" did not pay a tax by the due date and paid it a few days late. Under Article 110 of the Tax Code, from what day and at what daily interest rate is penalty interest charged?

"Ohangaron plitka" shipped tiles to a buyer on 28 October, issued the invoice on 3 November, and the buyer transferred the money on 10 November. Under Article 242 of the Tax Code, on what date is the turnover from the sale of the goods deemed to take place for VAT purposes?