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Ministry of Justice

Republic of Uzbekistan

On June 28, 2012 No. 2375

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of May 28, 2012 No. 44

About approval of the National standard of tax consultation (NSNK No. 2) "Procedure for creation and provision to the client (principal) of the report on tax consultation and conclusions of the organization of tax consultants"

(The last edition from 23-08-2017)

According to article 7 of the Law of the Republic of Uzbekistan "About tax consultation" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2006, No. 9, the Art. 497) and in pursuance of Item 61 of appendix No. 2 to the resolution of the President of the Republic of Uzbekistan of November 26, 2010 No. PP-1438 "About the priority directions of further reforming and increase in stability of financial bank system of the republic in 20112015 years and achievements of high international rating rates" (Collection of the legislation of the Republic of Uzbekistan, 2010, to No. 48, of the Art. 442), I order:

1. Approve the National standard of tax consultation (NSNK N 2) "Procedure for creation and provision to the client (principal) of the report on tax consultation and the conclusions of the organization of tax consultants" according to appendix.

2. This order becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Minister
R. Azimov

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of May 28, 2012 No. 44

National standard of tax consultation (NSNK N 2) "Procedure for creation and provision to the client (principal) of the report on tax consultation and conclusions of the organization of tax consultants"

This National standard of tax consultation (NSNK No. 2) (further - the standard) according to the Law of the Republic of Uzbekistan "About tax consultation" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2006, No. 9, the Art. 497) is element of normative regulation of activities for tax consultation in the Republic of Uzbekistan.

Chapter I. General provisions

1. The purpose of this standard is establishment of procedure for creation and provision of tax consultants by the organization, the rendering service in tax consultation and the conclusion of the organization of tax consultants, to the client (principal) of the report on tax consultation.

2. Requirements of this standard are obligatory to application of tax consultants by all organizations.

Chapter II. Report on tax consultation

3. The report on tax consultation (further - the report) the document submitted to the client (principal), containing detailed data on results of agreement performance on rendering services in tax consultation (further - the agreement).

4. The report is constituted in writing and is the basis for confirmation of conclusions and recommendations of the organization of the tax consultants prepared in course of execution of the agreement.

5. Contents of the report depend on the subject of the agreement and duration of the period of rendering services in tax consultation. The report is constituted in a free form and without fail shall contain:

the name - "The report on tax consultation";

address, name or First name, middle initial, last name client (principal));

number, date and the subject of the agreement in pursuance of which the report is constituted.

information about the tax consultant(s) participating performed by the agreement (First name, middle initial, last name, number and date of issue of the certificate of the tax consultant).

6. Under agreements on rendering one-time (one-time) services and rendering services during the certain period in tax consultation in the report, except information provided in Item 5 of this standard content of question or the problem specified in the agreement, the list of regulatory legal acts and explanations of authorized bodies which concern the questions posed (problems), and also the recommendation about the solution of the questions posed (problems) is specified.

If when rendering services to the client (principal) explanations in writing were submitted, then in the report only numbers and dates of written explanations with appendix of their copies are specified.

7. Under agreements on representation of interests of the client (principal) in the report, except information provided in Item 5 of this standard the actions made by the tax consultant during representation of interests of the client (principal) in bodies of the State Tax Service, law enforcement and other monitoring bodies, and also in court and the achieved results are specified.

8. In accordance with the terms of the agreement the report may contain also other information.

Chapter III. Creation and provision to the client (principal) of the report

9. The report is signed by page by page tax consultant performing tax consultation, affirms the head of the organization of tax consultants and is certified by seal of this organization (in the presence of seal).

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