








Subsoil tax. yer osti boyliklari solig`i
Mahsulot tavsifi
State Ownership of Subsoil Resources Under the new law, all subsoil resources within Uzbekistan's territory – including minerals, hydrocarbons, and other geological resources – are designated as exclusive state property. This principle means that subsoil resources cannot be privately owned, transferred, or mortgaged. The law prohibits any form of private transaction regarding subsoil plots, which cannot be bought, sold, gifted, inherited, or pledged as collateral. The government, however, may grant use rights to eligible entities, defined strictly by the new law. Eligible entities include citizens and residents of Uzbekistan, as well as legal entities registered and operating within Uzbekistan. Entities applying for permits must demonstrate compliance with eligibility requirements. Subsoil Use Permits Article 31 of the law specifies that each type of subsoil use requires a permit issued by the Center for Subsoil Use. This permit grants the holder exclusive rights to a defined subsoil plot, provided they comply with the law's requirements and any other applicable regulations. The law follows a "first-come, first-served" principle for granting permits, with the possibility of additional issuance methods specified by the law. Permits are issued exclusively to one individual or entity, and adjacent plots for the same project can be managed as a single project for regulatory purposes. Permits are issued electronically through the "License" information system or the Unified Portal of Interactive Public Services and include a QR code, official documentation, and a certified map showing cadastral squares. It is important to note that these permits confer subsoil use rights but do not establish land ownership, requiring separate land access arrangements where necessary.
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Subsoil tax. yer osti boyliklari solig`i

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