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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 27, 2018 No. 965

About approval of the Regulations on procedure by bodies of the State Tax Service thematic and express studying

According to the resolution of the President of the Republic of Uzbekistan of June 26, 2018 "About measures for radical enhancement of activities of bodies of the State Tax Service", and also for the purpose of further enhancement of the tax administration directed to identification of additional sources of receipts in the Government budget of the Republic of Uzbekistan, the Cabinet of Ministers decides No. PP-3802:

1. Approve Regulations on procedure by bodies of the State Tax Service thematic and express studying according to appendix.

2. To the State Tax Committee of the Republic of Uzbekistan together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

3. This resolution becomes effective after three months from the date of its official publication.

4. 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 first deputy chairman of the State Tax Committee of the Republic of Uzbekistan B. A. Musayev.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 27, 2018 No. 965

Regulations on procedure bodies of the State Tax Service thematic and express studying

Chapter 1. General provisions

1. This Provision determines procedure bodies of the State Tax Service (further - tax authorities) thematic and express studying by results of cameral control for the purpose of confirmation of reliability of information provided by the taxpayer and legitimacy of application of the tax and customs privileges reflected in the tax and financial reporting of the taxpayer with departure on places.

Thematic and express studying are performed according to the scheme according to appendix to this Provision.

2. Action of this provision extends to all taxpayers having the tax liabilities according to the tax legislation.

3. In this Provision the following basic concepts are used:

thematic and express studying - the studying performed by tax authorities by results of cameral control for the purpose of confirmation of reliability of information provided by the taxpayer and legitimacy of application of the tax and customs privileges reflected in reports of the taxpayer with departure on places;

participants thematic and express studying - officials of tax authorities and the taxpayer, and also representatives of the taxpayer.

4. Reclamation at the taxpayer of the documents and data which are not concerning thematic and express studying, or intervention in financial and economic activities in other form from the officials of tax authority performing thematic and express studying is not allowed.

Chapter 2. Procedure for appointment thematic and express studying

5. The basis for appointment thematic and express studying is need of studying of information provided by the taxpayer upon the demand of tax authority by results of cameral control, for the purpose of confirmation of its reliability.

6. Criteria for appointment thematic and express studying are:

legitimacy of application of tax and customs privileges;

availability of discrepancies in the reporting on net profit and charge of dividends by economic societies with the state share in the authorized capital of 50 percent and more, and also determination of net profit and amount of contributions to the Government budget of the Republic of Uzbekistan by the state unitary enterprises in the amount of 30 percent from net profit and other data on activities of business entity which are available in tax authorities;

discrepancy of amounts, the nomenclature (assortment) and the amounts of acquired and implementable inventory items, the performed works and the rendered services revealed in case of cash flow analysis according to bank accounts of the taxpayer as a result of cameral control;

availability of the discrepancies and variations revealed agrees on the basis of the analysis of information which arrived in tax authorities from bodies and the organizations to whom the obligation it is assigned to provide according to the tax legislation;

the revealed violations in the field of the foreign exchange legislation, including overestimate or understating of cost of the imported and exported goods (works, services) in contracts in foreign trade.

7. For the purpose of implementation thematic and express studying by the head of tax authority the order in which are specified the taxpayer concerning whom studying, the requirement about entering of corrections into tax statements according to which this studying, studying term, and also the list of the officials of tax authority performing studying is performed is performed is issued.

Chapter 3. Rights and obligations of participants thematic and express studying

8. Taxpayers have the right:

represent to the officials of tax authority performing thematic and express studying, explanations concerning thematic and express studying;

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