ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of September 19, 2017 No. 135

About approval of the National standard of tax consultation (NSNK No. 5) "Requirements to the organization of internal control of quality of work of tax consultants"

According to article 10 of the Law of the Republic of Uzbekistan "About activities for tax consultation" I order:

1. Approve the National standard of tax consultation (NSNK No. 5) "Requirements to the organization of internal control of quality of work of tax consultants" according to appendix.

2. This order becomes effective from the date of its official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of September 19, 2017 No. 135

National standard of tax consultation (NSNK No. 5) "Requirements to the organization of internal control of quality of work of tax consultants"

This National standard of tax consultation (NSNK No. 5) (further - the Standard) is element of normative regulation of activities for tax consultation in the Republic of Uzbekistan.

Chapter 1. General provisions

1. The purpose of this Standard is establishment of requirements to the organization of internal control of quality of work of tax consultants.

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

Chapter 2. Internal control of quality of work of tax consultants

3. Internal control of quality of work of tax consultants is understood as complex of the organizational measures aimed at providing quality services on tax consultation according to the legislation.

4. The organization of tax consultants has the right to establish internal procedures of quality control of work of tax consultants taking into account the specifics, and also to develop and approve the domestic situations, instructions and other documents necessary for the proper organization of quality control.

5. Internal control of quality of work of tax consultants is exercised by the head of the organization of tax consultants.

6. The internal control system of quality of work of tax consultants shall include:

completeness of the organization by the tax consultants having knowledge, skills necessary for proper accomplishment of the obligations by them;

the order of difficult tasks to tax consultants whose professional qualification corresponds to features of these tasks;

performance of works during rendering services in tax consultation on the basis of the directing instructions meeting necessary quality requirements;

in case of lack of knowledge of specific circumstances, receipt of the corresponding consultations by tax consultants in and out of the organization of tax consultants;

acceptance of necessary measures concerning tax consultants in cases of failure to carry out or inadequate accomplishment of the obligations assigned to them by them.

Chapter 3. Organization of internal control of quality of work of tax consultants

7. Internal control of quality of work of tax consultants includes the following types of control:

preliminary;

current;

final.

8. Preliminary internal control is exercised by preparation of the general plan, calculation of costs of time for rendering services in tax consultation.

9. The current internal control includes elements of guidelines and check of the performed work.

10. Final internal control consists in check of results of work of each tax consultant.

11. In case of need, the head of the organization of tax consultants gives assessment of the checked face in working documents, states the notes, comments or recommendations.

Chapter 4. Control of work of the assistant to the tax consultant

12. The head of the organization of tax consultants shall control and direct constantly the work performed by the assistant to the tax consultant.

13. The assistant to the tax consultant to whom work is transferred shall be instructed about responsibility for work which he shall execute.

Chapter 5. Final provisions

14. Each tax consultant shall be acquainted with the organization of internal control of quality of work of tax consultants.

15. The tax consultant according to the legislation bears damage liability before the organization of tax consultants, caused as a result of the low-quality performance of work, disclosure of trade secret and other actions which entailed losses for the organization of tax consultants.

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