RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 9, 2018 No. 812

About the organization of activities of Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan

According to the resolution of the President of the Republic of Uzbekistan of June 26, 2018 "About measures for radical enhancement of activities of bodies of the State Tax Service" the Cabinet of Ministers decides No. PP-3802:

1. Approve:

structure of Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan according to appendix No. 1;

Regulations on Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan (further - Council) according to appendix No. 2.

2. Form in structure of the Ministry of Finance of the Republic of Uzbekistan the Secretariat of Council with number of managerial personnel in number of two established posts within the established number of staff of the ministry.

3. To the Ministry of Finance of the Republic of Uzbekistan together with the State Tax Committee of the Republic of Uzbekistan and Chamber of Commerce and Industry of Uzbekistan in two-month time to approve in accordance with the established procedure Regulations of consideration of tax disputes by Council before judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan.

4. To the Ministry of Finance of the Republic of Uzbekistan together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

5. To impose control of execution of this resolution on the deputy prime minister - the Minister of Finance of the Republic of Uzbekistan D. A. Kuchkarov.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 9, 2018 No. 812

Structure of Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan

Note. Upon transition of members of council to other work to its structure persons who are again appointed to these positions or to whom accomplishment of the corresponding functions is assigned join.

Appendix No. 2

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 9, 2018 No. 812

Regulations on Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan

Chapter 1. General provisions

1. This Provision determines procedure for the organization of activities of Council of pre-judicial settlement of tax disputes between taxpayers and bodies of the State Tax Service under the Ministry of Finance of the Republic of Uzbekistan (further - Council).

Council is advisory body.

2. Council in the activities is guided by the Constitution and the laws of the Republic of Uzbekistan, resolutions of chambers of Oliy Majlis of the Republic of Uzbekistan, decrees, resolutions and orders of the President of the Republic of Uzbekistan, resolutions and orders of the Cabinet of Ministers, and also this Provision and other acts of the legislation.

3. The conclusions of Council for results of consideration of the disagreements arising between bodies of the State Tax Service and taxpayers, connected with determination of the taxation objects, calculation of taxable basis, application of rates of taxes and other obligatory payments, application of tax benefits (further - tax dispute) have advisory nature.

4. Council takes cognizance of the tax disputes which are earlier considered by Management of pre-judicial settlement of tax disputes of the State Tax Committee of the Republic of Uzbekistan, which results of consideration the taxpayer, the tax agent and (or) the representative of the taxpayer who addressed to Council for the decision of tax dispute (further - the applicant), is not satisfied or satisfied partially.

Tax disputes are not subject to consideration by Council:

on the tax audits which are carried out within the brought criminal cases;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info