Some issues of the value added tax accounting

The article is devoted to the analysis of the issues on determining the value of real estate and the ways of its taxation from the scientific point of view. In compliance with the Tax Code of the Republic of Uzbekistan in new wording, when a taxpayer purchases fixed assets (including installed equipment) and intangible assets, in particular, uncompleted construction objects, as well as the full amount of tax paid by the seller to the taxpayer upon purchase of goods (services) to create assets intended for future use as the fixed assets. The article is developed in reliance upon the standards set up in the Tax Code of the Republic of Uzbekistan adopted in 2019 in new wording.