of July 10, 2019 No. PP-4389
About additional measures for enhancement of tax administration
In the country complex measures for enhancement of tax policy, increase in efficiency of tax administration, consecutive decrease in tax burden, simplification of the taxation system and radical reducing tax reports are carried out.
As a result of implementation in practice the Concept of enhancement of tax policy of the Republic of Uzbekistan tax burden of the salary fund is reduced, the taxes received from current assets are optimized, obligatory contributions to the state trust funds are cancelled, the profit tax rate of legal entities is lowered.
For the purpose of further enhancement of the taxation system, reducing shadow turnover in economy, realization of the main directions of the Concept of enhancement of tax policy of the Republic of Uzbekistan:
1. Establish procedure according to which in case of recognition by subjects of entrepreneurship of the found tax offenses and voluntary payment of financial sanctions by them within ten days from the date of receipt of the resolution of the state tax authority on accountability the officials and workers of subjects of entrepreneurship or citizens who are engaged in business activity are exempted for tax offense for this offense from the criminal and administrative liability established in legal acts.
2. Determine that since January 1, 2020:
the legal entities and individual entrepreneurs passing to payment of the value added tax are subject to obligatory accounting as the payer of this tax in bodies of the State Tax Service that is condition of offsetting of tax amount on value added;
upon transition to payment of the value added tax the amount of this tax is accepted to offsetting on the confirmed remaining balance of the inventory stocks acquired for the last 12 months, preceding the date of transition to payment of the value added tax to parts corresponding to sales amount;
the notification on transition to payment of the value added tax or refusal of payment of single tax payment is provided no later than ten working days prior to the beginning of month of transition to payment of the value added tax.
The strategy of enhancement of tax administration (further - Strategy) according to appendix No. 1;
"Road map" on strategy implementation of enhancement of tax administration (further - "Road map") according to appendix No. 2;
Determine that the expenses connected with implementation of actions, provided by "Road map" are financed by the budgetary funds which are annually selected by reasonable calculations of the State Tax Committee of the Republic of Uzbekistan, extrabudgetary funds of the State Tax Committee, means of the international financial institutions and also by other sources which are not forbidden by the legislation.
4. To the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan:
a) in three-months time to make the offers providing in the Cabinet of Ministers of the Republic of Uzbekistan:
establishment of procedure for return to foreign citizens of the paid value added tax for goods purchased when crossing of border by them the Republic of Uzbekistan ("tax free");
implementation of the institute of "investment tax credits" providing reduction of payments on taxes by further return with percent by installments;
implementation of the simplified procedure for collection of financial sanctions according to which in case of voluntary payment by the taxpayer - the legal entity or the individual entrepreneur of 50 percent of the size of the financial sanctions inflicted on it within ten days from the date of receipt of the decision on imposing of financial sanctions it is exempted from payment of the remained amount;
taking measures to suppression of actions of the legal entities or individual entrepreneurs directed to artificial understating of the threshold size of gross revenue (separation, education of new subjects of entrepreneurship and others) for the purpose of application of the simplified procedure for the taxation in case of identification of such cases implementation of mechanisms of entering by bodies of the State Tax Service of adjustments into the amounts of the taxes which are subject to payment and their collection judicially.
b) together with the Ministry of development of information technologies and communications of the Republic of Uzbekistan till December 1, 2019 to develop and implement the financial accounting Unified information system (further - the Unified information system) integrated with system of delivery of the tax statements allowing to keep financial accounting and to perform data exchange between taxpayers and tax authorities in real time.
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