Presidential Decree No. UP-139 “On measures to create a value chain through the efficient use of raw materials and support for the processing of medicinal plants.”

The President, in order to effectively use the raw material base of medicinal plants, the widespread use of medicinal plants in the prevention and treatment of diseases, organize deep processing by supporting business entities involved in the planting of cultural plantations of medicinal plants, as well as creating a value chain, establishes that districts specialized in the cultivation of licorice, saffron, ferula, lavender, stevia, chamomile, rose hips, rhubarb, sage, St. John's wort, oregano, yarrow, ziziphora, capers, peppermint and other medicinal plants distributed by regions. At the same time, in 2022-2026, new plantations of medicinal plants will be created on an area of 36,000 hectares; for the purpose of drilling boreholes for water extraction for every 10 hectares of land area of created cultural plantations of medicinal plants, as well as the construction of pumping stations for pumping water from rivers, canals and other reservoirs on the basis of the relevant act of the State Committee on Geology and Mineral Resources through the Horticulture Development Fund and greenhouse farming at the expense of the national budget, a subsidy of 600 thousand soums is provided for each meter, but not more than 120 million soums, subject to the use of water-saving technologies; placement of other types of agricultural crops on land plots allocated in the prescribed manner for the cultivation of medicinal plants by creating cultural plantations is not allowed; for a period until January 1, 2025, the tax rates of land tax, income tax and property tax levied on business entities whose income from growing medicinal plants at the end of the current reporting (tax) period amounts to at least 80 percent of total income are reduced by 50 percent. In this case, funds exempt from taxes on the basis of this provision must be used to expand plantations of medicinal plants.