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LAW OF THE REPUBLIC OF UZBEKISTAN

of August 29, 1997 No. 474-I

About the State Tax Service

(as amended on 23-05-2019)
Article 1. Purpose of this Law

This Law determines the legal basis of activities of bodies of the State Tax Service.

Bodies of the State Tax Service are created for the purpose of ensuring completeness and timeliness of receipts in the budget of taxes and other obligatory payments (further - taxes).

Article 2. Tax control

Tax control represents single system of the taxpayer registration, the taxation objects and objects connected with the taxation and also control of observance of the tax legislation.

Tax control is exercised by bodies of the State Tax Service by means of the taxpayer registration, the taxation objects and objects connected with the taxation, receipts in the budget and the state trust funds, the tax audits and other forms provided by the tax legislation.

Article 3. Bodies of the State Tax Service

Bodies of the State Tax Service are the State Tax Committee of the Republic of Uzbekistan, the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, and also the state tax authorities of areas, cities and areas in the city.

As a part of the State Tax Committee of the Republic of Uzbekistan are created the special control and auditing division performing supervising and documentary checks and audits of financial and economic activities of taxpayers - legal entities, individual entrepreneurs and physical persons, and also special division on the mode and personnel work in bodies of the State Tax Service with their territorial subdivisions.

Bodies of the State Tax Service in the activities are guided by the Constitution of the Republic of Uzbekistan, this Law, other acts of the legislation, and also international treaties of the Republic of Uzbekistan.

Bodies of the State Tax Service perform the activities irrespective of state bodies, public authorities on places according to the legislation.

The decisions made by bodies of the State Tax Service within their competence are obligatory for all taxpayers - legal entities, individual entrepreneurs and physical persons.

Bodies of the State Tax Service are legal entities, contain at the expense of means of the republican budget, have seal with the image of the State Emblem of the Republic of Uzbekistan and with the name.

The structure of central office of the State Tax Committee of the Republic of Uzbekistan with extreme number of his workers affirms the President of the Republic of Uzbekistan. Regulations on the State Tax Committee of the Republic of Uzbekistan, and also standard structure of the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, the state tax authorities of areas, cities and areas affirm as the city the Cabinet of Ministers of the Republic of Uzbekistan.

Article 4. Main objectives of bodies of the State Tax Service

The main objectives of bodies of the State Tax Service are:

realization of the state tax policy and ensuring control of observance of the tax legislation, correctness of calculation, completeness and timeliness of tax payment;

ensuring completeness and timeliness of receipt of taxes in the Government budget of the Republic of Uzbekistan and the state trust funds according to the tax legislation;

providing the timely and authentic taxpayer registration and the taxation objects, enhancement of mechanisms of completeness of their scope by means of widespread introduction of modern information and communication technologies and the advanced automated analysis methods in process of tax administration;

the analysis and development of effective measures on expansion of taxation basis, including by means of systems analysis of dynamics of macroeconomic indicators and the tax potential of regions, implementation of measures for increase in collecting of taxes, implementation of modern methods of implementation of tax control, realization of complex actions for prevention, identification and suppression of tax offenses;

suppression of sources of illicit trafficking in money, ensuring systematic control of completeness and timeliness of delivery of cash cash revenue by the legal entities and physical persons perfroming cash calculations with the population;

implementation of measures for enhancement of work with taxpayers, including by transition to contactless electronic servicing of taxpayers;

rendering every possible assistance to taxpayers in accomplishment of the tax liabilities;

enhancement of works on increase in legal culture of the taxpayers aimed at providing voluntary tax payment;

introduction of suggestions for improvement of the legislation on stimulation of activities of business entities, legal entities and physical persons, provision by it of necessary privileges and preferences;

control of financial and economic activities of the markets and malls, observance of the tax legislation by them and on the offenses revealed in their territory conducting investigation verification with transfer of criminal cases on competence in law enforcement agencies;

interaction with bodies of the public and economic board, and also public authorities on places concerning forming of the government budget;

implementation, within the competence, control of compliance with law when implementing by legal entities and physical persons currency and export-import transactions;

implementation of system work on matching and placement of personnel, completion of tax authorities by the skilled workers having high moral qualities, to resolute eradication of the facts of corruption and conventional attitude to case and also ensuring prevention of offenses among workers and creation for them worthy conditions of service.

Article 5. Rights of bodies of the State Tax Service

Bodies of the State Tax Service within the competence have the right:

To make 1) at taxpayers of verification of financial records, agreements (contracts), plans, estimates, declarations on the income and other documents, including electronic documents connected with calculation and tax payment, introduction of compulsory accumulative pension contributions on individual accumulation retirement accounts of citizens, and also the documents connected with export-import transactions;

2) when conducting tax audits:

survey the territory, production, storage, trade and other facilities, including the places used by the taxpayer for extraction of the income or connected with content of the taxation objects;

make inventory count of property and control measurements of the performed works, the rendered services;

seal cash desks and storage locations of inventory items and documents (including in electronic form);

request from the documents connected with calculation and tax payment;

withdraw documents (copies, and also originals), including electronic documents, and also objects (samples of goods, products, raw materials, materials and semifinished products), except for documents and objects which withdrawal leads to suspension of operations of the taxpayer. The withdrawal of documents and objects leading to suspension of operations of the taxpayer is made only based on the judgment;

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