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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 3, 2018 No. 617

About approval of the Regulations on the mechanism of interaction of the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan on carrying out cameral control of target use of the provided customs privileges

According to the Presidential decree of the Republic of Uzbekistan of April 12, 2018 the No. UP-5414 "About Measures for Radical Enhancement of Activities of Bodies of the State Customs Service of the Republic of Uzbekistan" Cabinet of Ministers of the Republic of Uzbekistan decides:

1. Approve Regulations on the mechanism of interaction of the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan on carrying out cameral control of target use of the provided customs privileges according to appendix.

2. To the ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

3. To impose control of execution of this resolution on the deputy prime minister - the Minister of Finance of the Republic of Uzbekistan D. A. Kuchkarov and the deputy prime minister of the Republic of Uzbekistan N. S. Otazhonov.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 3, 2018 No. 617

Regulations on the mechanism of interaction of the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan on carrying out cameral control of target use of the provided customs privileges

Chapter 1. General provisions

1. This Provision determines procedure for exchange of information between bodies of the state tax and customs services for the purpose of carrying out cameral control of target use of customs privileges.

2. Action of this provision extends on all legal entities and physical person (further - taxpayers) registered in the territory of the Republic of Uzbekistan to which according to the laws and acts of the President of the Republic of Uzbekistan customs privileges are provided.

3. Cameral control is exercised by the State Tax Committee on the basis of studying and the analysis of the financial and tax statements provided in accordance with the established procedure by the taxpayer, the cargo customs declaration, and also other documents on activities of the taxpayer which are available in body of the State Tax Service.

4. Subject of exchange of information between the State Tax Committee and the State Customs Committee is:

data on the goods moved through customs border of the Republic of Uzbekistan;

cargo customs declarations, documents and data on goods which submission is provided according to the customs legislation;

information about the taxpayers performing commodity importation through customs border of the Republic of Uzbekistan.

5. Interaction between the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan is performed according to the scheme according to appendix No. 1 to this Provision.

Chapter 2. Procedure for provision of information by the State Customs Committee on taxpayers to which customs privileges are provided

6. The State Customs Committee provides to the State Tax Committee information online on taxpayers to whom customs privileges, in form according to appendix No. 2 to this Provision are provided.

7. The acquired information about taxpayers to whom customs privileges are provided in the automatic mode is introduced in the single database of the State Tax Committee for further use of these data in the course of carrying out cameral control.

Chapter 3. Obligations of bodies of the State Tax Service

8. During cameral control bodies of the State Tax Service shall:

acquaint taxpayers about their rights and obligations when carrying out cameral control;

observe the secrecy of information about the taxpayer according to the legislation;

observe requirements of the laws and other regulatory legal acts for streamlining of cameral control.

Chapter 4. Mechanism of carrying out cameral control and analysis of its results

9. The State Tax Committee performs monitoring of carrying out cameral control by bodies of the State Tax Service based on received from the State Customs Committee and taxpayers of information.

10. Bodies of the State Tax Service carry quarterly out cameral control of target use of the provided customs privileges on all taxpayers, applied privileges on customs payments, without intervention in their activities, on the basis of the analysis of the financial and tax statements provided in accordance with the established procedure by the taxpayer, and also cargo customs declarations of business entity received from customs authorities.

11. When implementing cameral control the purpose of use of privileges on customs payments is compared and the actual use of imported goods, in particular, by bodies of the State Tax Service is determined:

availability of the regulatory legal act according to which customs privileges are provided;

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