(Uzbekistan Tax News Reporter - 19 August 1996)
The department for Personal Income Taxation of the State Tax Committee of Uzbekistan clarified that, amongst other items, the following amounts are excluded from taxable income:
- amounts paid by enterprises, institutions, and organisations to their own employees or for them by way of complete or partial compensation for the cost of placing their children in health-improvement institutions or sanatoriums and for the cost of treatment of their own employees;
- amounts paid by enterprises, institutions and organisations for disabled persons as a matter of complete or partial compensation for the cost of services of health-improvement institutions and sanatoriums, the cost of medical treatment, acquisition of technical facilities for prevention of disability and for rehabilitation of the disable;
