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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of March 11, 1997 No. 130

About system of assignment and application of identification taxpayer numbers in the Republic of Uzbekistan

(as amended on 09-02-2017)

For the purpose of further enhancement and strengthening of the taxation system in the Republic of Uzbekistan, decides streamlinings of the taxpayer registration Cabinet of Ministers:

1. To the State Tax Committee of the Republic of Uzbekistan since April 1, 1997 to enter system of assignment and application of identification taxpayer numbers.

2. Approve Regulations on system of assignment and application of identification taxpayer numbers in the Republic of Uzbekistan it (is applied).

3. Recommend to the Central bank of the Republic of Uzbekistan to resolve issue of obligatory inclusion of identification taxpayer numbers in all forms of bank documents till April 1, 1997.

4. To impose control over the implementation of this resolution on the Deputy prime minister of the Republic of Uzbekistan Hamidov B. S.

Prime Minister of the Republic of Uzbekistan

U. Sultanov

 

Approved by the Resolution of the Cabinet of Ministers of March 11, 1997 No. 130

Regulations on system of assignment and application of identification taxpayer numbers in the Republic of Uzbekistan

I. Basic provisions

1. The purpose of introduction of this Provision is forming of the single system of coding of taxpayers providing completeness of tax payment and contributions to special funds and interaction by these codes of both tax authorities, and taxpayers with all ministries, departments, regional authorities and managements, organizations of banks and other organizations, the organizations and the companies of the Republic of Uzbekistan concerning ensuring economic interests and property rights of the state.

2. Assignment to taxpayers of identification numbers (further - INN) is aimed at providing:

forming of the Unified register of identification taxpayer numbers of the Republic of Uzbekistan;

systematization of the taxpayer registration;

conducting computer data processing on accounting of receipts of taxes in the budget and for interaction of tax authorities among themselves;

organizations of multilateral check, control of integrity and accuracy of the information for observance of the tax legislation;

unification of exchange of information between the tax authorities and other state governing bodies, organizations of banks and other organizations making transactions of financial nature and also for personal and real estate;

unification of exchange of information concerning subjects of entrepreneurship - physical persons and legal entities between bodies of the public and economic board, public authorities on places and other organizations in case of execution of the tasks and functions established by the legislation

unification of accounting of the income, the paid taxes and payments by business entities, including physical persons, in the state funds for social and other insurance.

3. Identification number is single on all tax liabilities and all social rights of the taxpayer, is applied in case of all its relations with state bodies of the power and control on receipt of payments (means) from funds of the national social and other insurance and is not subject to change.

4. INN is appropriated once and can be cancelled only in connection with liquidation of the legal entity, death or emigration to other country of physical person after three-year term from the moment of approach of the specified events.

5. INN is appropriated to taxpayers - legal (physical) entities after filling by them in GNI located in the place of their stay (accommodation), registration forms. Data of registration forms are entered in GNI on computers, transferred by e-mail to the State Tax Committee of the Republic of Uzbekistan (further - GNK RUZ). In GNK RUZ data of each taxpayer are checked for the purpose of duplication exception in case of assignment of INN. Data about appropriated to INN or about refusal in assignment of INN with indication of cause of failure by e-mail go back to GNI. After obtaining from GNK RUZ of data on assignment of identification room in GNI the certificate of assignment of INN is issued to taxpayers.

INN is appropriated in real time to again created legal entities, and also in case of state registration of foreign legal entities, foreign citizens and stateless persons in case of their state registration as subjects of entrepreneurship or in case of the tax liabilities

6. INN is subject to obligatory putting down:

on registration documents according to which registration in GNI, and licenses (on occupation business activity, and also other certain types of activity) issued by the state governing bodies and other bodies authorized on these actions by relevant decisions of the Cabinet of Ministers of the republic is made;

on all documents of allowing nature including issued after passing of the allowing procedures specified in article 2 of the Law of the Republic of Uzbekistan "About allowing procedures in the sphere of business activity

in electronic forms of bank payment documents;

on the reporting documents submitted to GNI;

on registration and payment documents on issue of social benefits from the state special funds.

in the economic, civil and employment contracts (contracts), appendices to them concluded by business entities;

on the documents determining or confirming making of transactions by business entities, including invoices and transport documents;

on the documents determining or confirming origin at business entities of the financial, property and other liabilities having value term, and also their execution;

on the documents determining or confirming acquisition and transfer by business entities of the property right to the assets having value term, and also certifying such rights.

II. The subjects which are subject to assignment of identification numbers

7. Identification number is assigned to the following categories of taxpayers:

a) to legal entities;

b) to physical persons (the citizens of the Republic of Uzbekistan, foreign citizens and stateless persons called further by "citizens") of the following categories:

to citizens, including residents of the Republic of Uzbekistan, in the place of the main accommodation;

to the citizens who do not have the permanent residence, but who had tax liabilities in the territory of the Republic of Uzbekistan.

8. Treat citizens who are considered for the purpose of the taxation:

having the permanent residence in the Republic of Uzbekistan including temporarily being outside the Republic of Uzbekistan, foreign citizens and stateless persons being in the Republic of Uzbekistan more than 183 days in calendar year (according to the Law of the Republic of Uzbekistan "About the income tax from citizens of the Republic of Uzbekistan, foreign citizens and stateless persons").

9. The tax liabilities are understood as availability at physical person or legal entity of source of the income or other taxation object.

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