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of June 26, 2018 No. PP-3802

About measures for radical enhancement of activities of bodies of the State Tax Service


(as amended on 19-09-2019)

The effective system of the taxation and harmonious work of bodies of the State Tax Service are of particular importance in sales terms of large-scale reforms on long-term development of national economy.

At the same time, the organization of work of bodies of the State Tax Service which is based on obsolete methods and the principles of tax control does not allow to provide the solution of the new tasks set for them, including on expansion of taxable basis and increase in collecting of taxes that is aggravated with availability of considerable unresolved problems, among which:

first, the low level of the tax administration connected generally with accomplishment of forecast indicators and which is limited to tax statements without search of additional sources of the taxation;

secondly, availability of the considerable prerequisites promoting creation of the corruption circle in case of tax administration, resulting in corruption of workers practically of all links of bodies of the State Tax Service;

thirdly, the irrational use of information and communication technologies which is not allowing to perform fully tax administration, to determine additional taxable basis and to reduce the level of shadow turnover in economy;

fourthly, lack of the efficient software products providing collection of external sources for carrying out cameral control, including of target use of tax benefits and preferences;

fifthly, the inefficiency of use of the conferred powers on control of activities of trade enterprises, public catering, the markets and malls leading to creation of various schemes of tax avoidance;

sixthly, lack of accurate criteria of determination of persons who are systematically evading paying taxes for the organization of target checks, and also factors promoting making of tax offenses;

seventhly, insufficiency of use of resources for material stimulation of employees of bodies of the State Tax Service in case of the excessive level of attraction to disciplinary responsibility has an adverse effect on efficiency of the taxation system in general.

For the purpose of elimination of the available problems, realization of the main directions of enhancement of tax policy of the Republic of Uzbekistan and the tasks determined in the Strategy of actions by five priority directions of development of the Republic of Uzbekistan in 2017 - 2021:

1. Consider the most important directions of enhancement of system of tax administration of the Republic of Uzbekistan:

the first - transformation of bodies of the State Tax Service to service-oriented service by creation of their new image as the business partner and the consultant for taxpayers, unconditional accomplishment by each worker of target task - "Tax Service - the reliable partner of the fair taxpayer";

the second - creating favorable conditions for voluntary execution by taxpayers of the tax liabilities by exterritoriality, legal, transparent and comfortable business, ensuring growth of satisfaction of taxpayers;

third - creation of essentially new system of tax administration and control, and also application of preventive and anticipatory measures on non-admission of corruption factors;

the fourth - steady forming of revenues of budgets due to ensuring timeliness and stability of receipt of tax payments, the maximum decrease and simplification of ministerial procedures, expansions of taxable basis and reducing shadow turnover in economy;

the fifth - further strengthening of measures for implementation of the modern, advanced information and communication technologies providing full collection and data processing for implementation of the prechecking analysis and remote control and analytical work;

the sixth - instilling in employees of bodies of the State Tax Service of corporate ethics, implementation of system of motivation of increase in efficiency of the office activities for the purpose of achievement of strategic objectives and tasks of bodies of the State Tax Service.

2. Determine that since January 1, 2019 bodies of the State Tax Service render services to taxpayers in the form of calculation of single tax payment for subjects of entrepreneurship in service industry, trade and public catering, the single land tax, the land tax from legal entities, and also income tax according to the declared income on the basis of information on their bank turnover, and also other external sources, with the direction of notifications on the amount of the accrued taxes through "personal office" of the taxpayer.

To the State Tax Committee. To the Ministry of Finance, the Central bank and Chamber of Commerce and Industry of the Republic of Uzbekistan following the results of studying of the best practices of foreign countries to approve package of measures for step-by-step extension of the list of the taxes and other obligatory payments estimated by bodies of the State Tax Service on the basis of external data and declarations of taxpayers in a month.

4. Determine that since October 1, 2018:

bodies of the State Tax Service by results of timing of activities of business entities direct the requirement about implementation of calculation of taxes with recalculation of the amount of the underestimated proceeds from sales of goods (works, services) and the number of workers for the last accounting period, and in case of repeated identification of understating, these actions are qualified as tax avoidance;

the paid tax amount for the taxpayer - the physical person the third parties is not the taxable income of the taxpayer;


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