Approved by the Law of the Republic of Uzbekistan of December 25, 2007, No. ZRU-136
This Code governs the relations connected with establishment, introduction, calculation and tax payment and other obligatory payments in the Government budget of the Republic of Uzbekistan (further - the budget) and the state trust funds, and also the relations connected with execution of the tax liabilities.
The tax legislation consists of of this Code and other acts of the legislation.
Taxes and other obligatory payments are established, change or cancelled by this Code.
The regulatory legal acts raising the tax matters shall correspond to provisions of this Code. In case of discrepancy of regulatory legal acts to provisions of this Code provisions of this Code are applied.
1) it is accepted by the body which does not have the right according to this Code to adopt such act, or accepted with violation of established procedure of adoption of regulatory legal acts;
Cancels 2) or limits the rights of subjects of the tax relations, changes content of obligations, the bases, conditions, the sequence or operations procedure of subjects of the tax relations established by this Code;
Resolves 3) or allows the actions forbidden by this Code;
4) is changed by content of the concepts determined in this Code or uses these concepts of other value, than they are used in this Code.
The regulatory legal acts raising the tax matters are recognized not corresponding to this Code in the presence of at least one of the circumstances provided by part four of this Article.
The body which adopted the regulatory legal act which is not corresponding to this Code or its higher bodies has the right to cancel it or to make necessary changes to it. In case of refusal of these bodies to cancel or make necessary changes to the regulatory legal act which is not corresponding to this Code it can be nullified by court.
The taxation is made according to the legislation existing at the time of emergence of the tax liabilities.
Acts of the tax legislation have no retroactive force and are applied to the relations which arose after their introduction in action if other is not provided by this Article.
The acts of the tax legislation providing cancellation of taxes and other obligatory payments, decrease in rates of taxes and other obligatory payments, cancellation of obligations or mitigation otherwise of provision of the taxpayers, except as specified, provided by part three of this Article can have retroactive force if it is directly provided in acts of the tax legislation.
The acts of the tax legislation providing establishment of new taxes and other obligatory payments, complete or partial cancellation of privileges, increase in taxable basis become effective not earlier than three months from the moment of their official publication.
The acts of the tax legislation providing change of rates of taxes and other obligatory payments become effective from the first day of the month following after month of their official publication if in them later term is not specified.
The acts of the tax legislation which are not specified in parts five and the sixth this Article become effective from the date of their official publication if in acts later term is not specified.
If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are provided by the tax legislation of the Republic of Uzbekistan then are applied rules of the international treaty.
The tax legislation is based on the principles of obligation, definiteness, justice of the taxation, unity of the taxation system, publicity of the tax legislation and presumption of correctness of the taxpayer.
Provisions of the tax legislation cannot contradict the principles established by this Code.
Each person shall pay the taxes and other obligatory payments established by this Code.
To anybody the obligation cannot be assigned to pay the taxes and other obligatory payments which are not provided by this Code or established with violation of its regulations.
Taxes and other obligatory payments shall be certain. Acts of the tax legislation shall be formulated so that each taxpayer precisely knew what taxes and other obligatory payments when in what sizes and in what procedure shall pay.
In case of establishment of taxes and other obligatory payments taxpayers, and also elements of taxes and other obligatory payments shall be determined if other is not provided by this Code.
The taxation is general.
Establishment of privileges on taxes and other obligatory payments shall correspond to principles of social justice. Provision of privileges on taxes and other obligatory payments of individual nature is not allowed.
The tax and other obligatory payments cannot have discrimination nature and be applied proceeding from social, racial, national, religious and other similar criteria.
The taxation system is single in all territory of the Republic of Uzbekistan concerning all taxpayers.
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