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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of April 17, 2019 No. 320

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

(as amended on 10-06-2021)

In pursuance of the resolution of the President of the Republic of Uzbekistan of June 26, 2018 No. PP-3802 "About measures for radical enhancement of activities of bodies of the State Tax Service", and also for the purpose of further enhancement of activities of bodies of the Cabinet of Ministers State Tax Service decides:

1. Approve:

Regulations on the State Tax Committee of the Republic of Uzbekistan according to appendix No. 1;

Regulations on Interregional state tax authorities on large taxpayers according to appendix No. 2;

Regulations on service in bodies of the State Tax Service of the Republic of Uzbekistan according to appendix No. 3.

2. Establish grades on the Single scale of charges in compensation of employees of the State Tax Service of the Republic of Uzbekistan according to appendices No. 4 - 7.

To the State Tax Committee together with the Ministry of Finance of the Republic of Uzbekistan in two weeks to make the corresponding additions and changes to expense budgets and the staff list of the State Tax Committee of the Republic of Uzbekistan.

3. To the State Tax Committee of the Republic of Uzbekistan in ten-day time to approve:

regulations on the State Tax Administrations of the Republic of Karakalpakstan, areas and city of Tashkent;

Standard regulations on the state tax authorities of the area (city).

4. Make changes to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 8.

5. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 9.

6. 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 and the chairman of the State Tax Committee of the Republic of Uzbekistan B. A. Musayev.

Prime Minister of the Republic of Uzbekistan

Abdullah Aripov

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 17, 2019 No. 320

Regulations on the State Tax Committee of the Republic of Uzbekistan

Chapter 1. General provisions

1. This Provision according to the Law of the Republic of Uzbekistan "About the State Tax Service", the Tax code of the Republic of Uzbekistan, the Presidential decree of the Republic of Uzbekistan of July 18, 2017 No. UP-5116 "About Measures for Radical Enhancement of Tax Administration, Increase in Collecting of Taxes and Other Obligatory Payments", resolutions of the President of the Republic of Uzbekistan of January 8, 2010 No. PP-1257 "About measures for further upgrade of system of tax authorities of the republic" and of June 26, 2018 No. PP-3802 "About measures for radical enhancement of activities of bodies of the State Tax Service", determines the status, the main objectives, functions, the rights, responsibility, procedure for the organization of activities and the reporting of the State Tax Committee of the Republic of Uzbekistan (further - Committee), and also functional obligations and responsibility of heads of bodies of the State Tax Service.

2. The committee is republican state body on control in the field of ensuring compliance with the tax legislation and protection of economic interests of the state.

The committee submits to the Cabinet of Ministers of the Republic of Uzbekistan.

3. The committee 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 of the Republic of Uzbekistan, and also this Provision and other acts of the legislation.

4. The decisions of bodies of the State Tax Service made within their powers are obligatory for execution of the public and economic board by bodies, public authorities on places, other organizations and their officials, and also taxpayers, including legal entities and physical persons.

5. The committee, the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, the state tax authorities of areas (cities) (further - territorial authorities of the State Tax Service), Interregional state tax authorities on large taxpayers (further - Interregional inspection), and also the organizations which are a part of the system of Committee are legal entities, have seal and forms with the image of the State Emblem of the Republic of Uzbekistan and with the name in state language, treasurer personal accounts in Treasury of the Ministry of Finance of the Republic of Uzbekistan, bank accounts, including in foreign currency.

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

7. Official name of Committee:

a) in state language:

complete - ÷zbekiston Respublikasi Davlat solik k¸mitas, reduced – Davlat solik k¸mitas or DS;

b) in Russian:

complete - the State Tax Committee of the Republic of Uzbekistan, reduced - the State Tax Committee or GNK;

c) in English:

complete - State Tax Committee of the Republic of Uzbekistan reduced - State Tax Committee or STC.

8. Location (postal address) of the State Tax Committee: 100011, city of Tashkent, Ulitsa Abdullah Kodiry, house 13A.

Chapter 2. Structure of Committee

9. Are a part of the system of Committee:

central office of Committee;

State Tax Administrations of the Republic of Karakalpakstan, areas and city of Tashkent;

state tax authorities of areas (cities);

Interregional state tax authorities on large taxpayers;

Training center under the State Tax Committee of the Republic of Uzbekistan;

Tashkent, Bukhara and Fergana tax colleges;

the subordinated state unitary enterprises with the status of the legal entity (further - the subordinated organizations):

State unitary enterprise "Nalog-service";

State unitary enterprise "Yangi Tekhnologiyalar scientific information center;

State unitary enterprise "Sanatorium Humson";

State company "Improving Center of Gazalkent";

State unitary enterprise "Directorate of System of the Lakes Aydar-Arnasay".

Chapter 3. Tasks and functions of Committee

10. The main objectives of Committee 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 and other obligatory payments;

steady forming of revenues of the Government budget of the Republic of Uzbekistan (further - the Government budget) and the state trust funds due to ensuring timeliness and stability of receipt of taxes and other obligatory payments in the Government budget 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 the modern information and communication technologies providing full collection and data processing 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;

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;

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;

creating favorable conditions for voluntary execution by taxpayers of the tax liabilities, unconditional accomplishment by each worker of target task - "Tax Service - the reliable partner of the fair taxpayer";

implementation of works on increase in legal culture of taxpayers, realization of complex actions for prevention, identification and suppression of tax offenses;

enhancement of work with taxpayers by complete transition to contactless electronic servicing of taxpayers;

introduction of suggestions for improvement of the legislation and to stimulation of activities of taxpayers;

implementation of system work on matching and placement of personnel, completion of bodies of the State Tax Service by the skilled workers having high moral qualities and also on professional training and retraining of personnel;

instilling in employees of bodies of the State Tax Service of corporate ethics, implementation of effective measures on resolute eradication of the facts of corruption, including by the conflict resolution of interests of workers, eradications of conventional attitude to case, and also ensuring prevention of offenses among workers, implementation of system of motivation of increase in efficiency of the office activities, and creation for them worthy conditions of service;

identification and studying of system problems in the sphere of the taxation in sectors on complex social and economic development of the territories assigned to bodies of the State Tax Service and development of offers on their decision.

11. According to the assigned tasks the Committee performs the following functions:

a) in the sphere of realization of the state tax policy and ensuring tax control behind observance of the tax legislation, correctness of calculation, completeness and timeliness of tax payment:

participates in development of the forecast of receipts of taxes and other obligatory payments in the Government budget and the state trust funds;

carries out in accordance with the established procedure tax audits of activities of taxpayers, and also checks of correctness of calculation, completeness and timeliness of introduction by taxpayers of compulsory accumulative pension contributions on individual accumulation retirement accounts of citizens;

exercises control of observance by bodies of the State Tax Service of the procedure for conducting tax audits of activities of business entities established by the legislation;

exercises in accordance with the established procedure control of compliance with law when implementing by legal entities and physical persons currency and export-import transactions;

receives explanations from taxpayers or their officials, carries out verification of presence of property of the taxpayer, and also performs survey or inspection of the territories, 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 object;

performs checks of observance of established procedure of conducting financial accounting of money and material values by business entities, conditions of the organization of work of gating system at the companies when importing and exporting material values from the territory of the companies;

during checks of financial and economic activities (audits) of the taxpayer checks business accounts and the financial reporting for establishment of reliability and correctness of reporting data, identification and elimination of the facts of misstatement of the financial reporting and tax calculations provided to bodies of the State Tax Service;

performs during checks of financial and economic activities (audits) weighing and measurement of raw materials, materials, semifinished products and finished products, control starts of raw materials and materials in production, control analyses of raw materials, materials and finished goods for establishment of the valid expenses of raw materials and materials, correctness of their write-off on production, completeness of receipt of finished goods, correctness of setting standards of consumption of raw materials and materials, regulations of production yield and rates of natural loss in case of storage and transportation of material values for determination of real cost of the turned-out products and reality of the provided tax calculations;

controls observance of procedure of business activity by legal entities and individual entrepreneurs according to the legislation;

performs addresses, messages and the other information arriving from physical persons and legal entities about violations of the tax legislation;

performs the analysis of the facts of violation of the tax legislation and makes offers on elimination of the reasons and conditions promoting tax offenses in relevant organs;

together with law enforcement agencies develops and realizes long-term and current programs for fight against tax offenses;

b) in the sphere of steady forming of revenues of the Government budget and the state trust funds due to ensuring timeliness and stability of receipt of taxes and other obligatory payments in the Government budget and in the state trust funds according to the tax legislation:

interacts with the bodies and the organizations providing information on emergence (termination) of obligations of taxpayers;

exercises cameral control on the basis of studying and the analysis of the financial and tax statements provided in accordance with the established procedure by taxpayers, and also other documents on activities of the taxpayers who are brought together in the single integrated information resource base of data of tax authorities;

performs according to the procedure, the established by the legislation, tax monitoring of observance of the tax legislation, correctness of calculation, completeness and timeliness of tax payment and other obligatory payments by the taxpayer participating in tax monitoring based on the signed mutual agreement;

provides control of completeness and timeliness of cash receipt in the income of the state from realization of the property turned into the income of the state, and also accounting of the property reported to state bodies;

interacts with the financial bodies interested in the ministries and departments, and also public authorities on places on ensuring receipts of taxes and other obligatory payments, including identification of additional reserves of increase in the income republican and local budgets;

c) in the sphere of 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 the modern information and communication technologies providing full collection and data processing and the advanced automated analysis methods in process of tax administration:

provides completeness, timeliness and reliability of the taxpayer registration, taxation basis, and also the taxation objects and objects connected with the taxation;

in the procedure established by the legislation will organize issue to legal entities and physical persons of documents on statement them on accounting as taxpayers with assignment of identification taxpayer number;

creates and keeps the Unified register of taxpayers of the Republic of Uzbekistan;

records charges and actual receipts on taxes and other obligatory payments by taxpayers in the single integrated information resource base of data of tax authorities;

records privileges on taxes and other obligatory payments;

reveals the companies which are not performing financial and economic activities with carrying out cash transactions for bank accounts within six months (trade and trade and intermediary - within three months), in process of representation of the relevant information by banks;

studies, reveals and stops evasion mechanisms from registration in bodies of the State Tax Service of the legal entities and physical persons performing business activity;

creates the single integrated information resource base of data on all taxpayers and tax revenues taking into account safety of information;

takes measures for automation of processes of acceptance, processing, transfer and storage of tax information;

will organize implementation in bodies of the State Tax Service of single information, program and technical and telecommunication system taking into account safety of information;

implements in work of bodies of the State Tax Service modern information and communication technologies in the course of tax administration and equips them with modern systems of conducting engineering procedures and operational controls for cost optimization and development of resource providing;

d) in the sphere of 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:

performs segmentation of taxpayers on risk groups;

elicits the facts of tax avoidance and other obligatory payments and takes adequate measures;

applies modern methods when implementing tax control;

implements the advanced automated methods of data analysis, arriving from external and internal sources, with the corresponding upgrade, strengthening and updating of technical base of Committee;

enables the realization of effective measures for expansion of taxable basis by means of systems analysis of dynamics of macroeconomic indicators and the tax potential of regions;

provides the organization and application of the stipulated by the legislation measures directed to collection of tax debt on taxes and other obligatory payments in the Government budget and the state trust funds according to the Tax code of the Republic of Uzbekistan and other acts of the legislation;

performs monitoring of compliance of reporting and actual number of employees of business entities;

conducts time examination of activities of business entities in accordance with the established procedure;

conducts survey and poll of taxpayers for the purpose of refining of the State Tax Service of information on the taxation objects and objects connected with the taxation which is available in bodies;

will organize and performs studying and identification of mechanisms of concealment of production volumes and the income, understating of amounts of goods sold, works and services, develops and realizes actions for prevention of use of the specified mechanisms;

develops the development strategy and reforming of tax administration and performs monitoring of its execution;

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

exercises control of compliance to the legislation of the organization of trade and rendering services, including of observance of rules of application of cash registers, settlement terminals on acceptance of payments from plastic cards, realization and marking of alcoholic products and tobacco products;

will organize and performs actions for identification, the prevention and suppression of offenses by the legal entities and physical persons having cash money turnover, the procedure for the address of cash established by the legislation;

performs in accordance with the established procedure short-term checks of subjects of entrepreneurship, including the markets and malls, concerning timely and complete collection of the onetime charges, lease payments for the rendered services in the markets, malls and their branches, observance of rules of trade and rendering services, artificial overestimate or reduction of prices depending on payment method in cash or according to plastic cards, applications of cash registers, settlement terminals, and also issues in accordance with the established procedure of coupons and checks, timely and in full collections of cash revenue;

e) in the sphere of 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:

reveals, warns and stops crimes and other offenses in the financial and economic and tax sphere in the territory of the markets, malls and the places of temporary storage of vehicles adjoining to them;

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