Uzbekistan has published Decree No. UP-5986 of 27 April 2020 in the Official Gazette, which provides additional tax relief measures in response to the COVID-19 pandemic. This includes that from 1 April to 1 October 2020, donations of cash, goods, and services to specified charitable funds and certain others are deductible for income tax purposes and donated goods and services are exempt from VAT and are excluded from the tax base for turnover tax.
It is also provided that the amount of lea…