Soglasno p.5 PP-4086 ot 26.12.18g. «summa naloga na doxodi fizicheskix lits, rasschitannaya isxodya iz ustanovlennoy stavki, podlejashchaya uplate v Gosudarstvenniy byudjet Respubliki Uzbekistan, umenshayetsya na summu obyazatelnix yejemesyachnix vznosov, perechislyayemix na individualniye nakopitelniye pensionniye scheta grajdan (INPS), ischislyayemix v razmere 0,1 protsenta ot doxodov, podlejashchix oblojeniyu nalogom na doxodi fizicheskix lits.». V sootvetstvii so statyey 184 Nalogovogo Kodeksa RUz k doxodam, oblagayemim nalogom na doxodi fizicheskix lits u istochnika viplati, otnosyatsya: 1) doxodi fizicheskix lits v vide oplati truda v sootvetstvii so statyey 172 NK RUz; 2) doxodi v vide materialnoy vigodi v sootvetstvii so statyey 177 NK RUz; 3) imushchestvenniye doxodi, yesli istochnikom viplati doxoda yavlyayetsya yuridicheskoye litso; 4) prochiye doxodi v sootvetstvii so statyey 178 NK RUz.