of October 23, 1997 No. 483
About streamlining of collection of taxes and charges from the physical persons who are engaged in business activity
For the purpose of strengthening of tax and payment discipline, streamlining of system of accounting and the taxation of the physical persons who are engaged in business activity, ensuring completeness of scope and increase in collecting of taxes due to prevention of evasion from their payment, the Cabinet of Ministers decides:
1. Determine that:
in case of transfer by one physical person to another of its registration certificate as the entrepreneur or implementation of business activity under the certificate belonging to other person adequate measures of the administrative responsibility are applied to the violator;
the physical persons performing trading activity through stationary outlets shall use control cash registers and make daily delivery of cash revenue in bank according to the procedure, established by the legislation.
5. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 28.02.2012 No. 56
6. To the Ministry of Labour together with the Ministry of Finance and the Ministry of Social Welfare of the Republic of Uzbekistan to develop and bring accounting treatment for working life and assignment of pension fund contributions by the physical persons who are engaged in business activity without formation of legal entity in the Cabinet of Ministers in a month.
7. To the State Tax Committee of the Republic of Uzbekistan monthly to represent to the State committee of the Republic of Uzbekistan according to the statistics the information about the physical persons who are engaged in business activity.
8. To Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas, cities and areas to perform together with self-government institutions of citizens carrying out explanatory work about the rights and obligations of entrepreneurs.
9. it is excluded
10. To the Ministry of Justice of the Republic of Uzbekistan to make offers on reduction in compliance legislative and regulations, proceeding from this resolution in a month.
11. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan Hamidov B. S., the Chairman of the State Tax Committee Beganov V. S., the Chairman of the board of Ministers of the Republic of Karakalpakstan, hokim of areas and Tashkent.
Chairman of the Cabinet of Ministers
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The document ceased to be valid since February 22, 2021 according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 22, 2021 No. 87