In connection with Uzbekistan, the applicable income tax rate applicable to dividends if the beneficial owner is a company which controls at least 10 per cent of the voting power in the company will be 5 per cent of the gross amount of the dividends, and 15 per cent of the gross amount of the dividends in all other cases.
If the beneficial owner is an individual who controls less than 5 percent of voting power, the applicable tax rate is 5 percent of the gross amount of the dividends
The 5% rate only applies when the owner is a company controlling at least 10% voting power. I think the system got it wrong because the context is confusingly phrased 
( z1 have-condition :ARG1 ( z2 equal :ARG1 ( z3 rate :mod ( z4 tax ) ) :ARG2 ( z5 percentage-entity :value 5 :quant-of ( z6 amount :ARG1-of ( z7 gross ) :quant-of ( z8 dividend ) ) ) :ARG1-of ( z9 apply ) ) )