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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 14, 2020 No. 489

About measures for enhancement of the tax administration connected with the value added tax and foreign legal entities

According to the Law of the Republic of Uzbekistan of December 30, 2019 No. ZRU-599 "About modification and amendments in the Tax code of the Republic of Uzbekistan" the DECIDES: Cabinet of Ministers

1. Approve:

Regulations on procedure for compensation of tax amount on value added according to appendix No. 1;

Regulations on forms of invoices and procedure for their filling, representation and acceptance according to appendix No. 2;

Regulations on procedure for determination of base on the value added tax proceeding from market value of goods (services) according to appendix No. 3;

Regulations on procedure for adjustment of base on the value added tax in cases of recognition of the obligation on payment of goods (services) by bad debt and need of its write-off according to appendix No. 4;

Regulations on forms of notifications on participation in foreign legal entities, procedure for their filling and representation according to appendix No. 5;

Regulations on forms of notifications on the controlled foreign companies, procedure for their filling and representation according to appendix No. 6.

2. Appendices No. No. 5 and 6 to this resolution become effective since January 1, 2022.

3. To the State Tax Committee and Ministry of Finance of the Republic of Uzbekistan:

together with National news agency of Uzbekistan, National broadcasting company of Uzbekistan, the Agency of information and mass communications under Administration of the President of the Republic of Uzbekistan regularly and widely to light contents of this resolution in mass media;

together with the interested ministries and departments in two-month time to bring the regulatory legal acts adopted by them into accord with this resolution.

4. To the State Tax Committee to make in the Cabinet of Ministers of the Republic of Uzbekistan the offers providing transfer of powers to tax authorities on application of administrative penalties concerning official (physical) faces of the subjects of entrepreneurship who are not observing terms of submission of reports and breaking payment discipline, and implementation of system of electronic business management about tax offenses in a month.

5. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov D. A.

Prime Minister of the Republic of Uzbekistan

A. Aripov

Appendix No. 1

to the Resolution Cabinet of Ministers of the Republic of Uzbekistan of August 14, 2020 No. 489

Regulations on procedure for compensation of tax amount on value added

Chapter 1. General provisions

1. This Provision determines conditions and procedure for compensation of tax amount on value added.

2. Compensation of negative tax amount on value added (further - tax), including due to repayment of tax debt on other taxes, is performed according to the Tax code and the scheme according to appendix No. 1 to this Provision.

3. Rules of this provision do not extend to return of the tax amounts which are excessively paid by the taxpayer or excessively collected from it, and also to compensation of tax amount (TAX FREE) to citizens of foreign states.

4. For the purpose of this provision the tax amount which is subject to compensation is understood as the negative difference determined according to the Tax code between the tax amount calculated proceeding from tax base for the transactions relating to sales of goods (services) and the tax amount set off on goods purchased (services).

At the same time for diplomatic representations, consular establishments of the foreign states and the organizations equated to them accredited in the Republic of Uzbekistan, and also agreement parties about the Section of products the tax amount in the cost of goods (services) paid to suppliers on goods (services) acquired in the territory of the Republic of Uzbekistan is understood.

5. For diplomatic representations, consular establishments of the foreign states and the organizations equated to them accredited in the Republic of Uzbekistan and also agreement parties about the Section of products (if such agreement provides application of zero rate) the tax amount which is subject to compensation as a result of application of zero rate is compensated taking into account the features provided by Chapters 7 and 8 of this provision.

6. The question of compensation of tax amount is, as a rule, considered by the State Tax Administration in the place of accounting of the taxpayer, and on large taxpayers - the Interregional state tax authorities on large taxpayers and make the relevant decision.

Based on the order of the State Tax Committee of the Republic of Uzbekistan the statement of the taxpayer and documents submitted by it can be considered and the decision by tax authorities in the place which is not the place of accounting of the taxpayer is made.

7. The tax amount is subject to return to the taxpayer based on the decision of tax authority on compensation of tax amount no later than sixty days, and according to the procedure, provided by Chapter 6 of this provision, no later than seven days from the date of receipt of the statement for compensation (return) of tax amount.

Chapter 2. The documents which are the basis for compensation of tax amount and procedure for their representation

8. Compensation of tax amount is made based on the statement of the taxpayer for return of the tax amount on value added which is subject to compensation in form according to appendix No. 2 to this Provision.

9. The application is submitted in tax authorities in the place of accounting of the taxpayer through personal office of the taxpayer.

10. Diplomatic representations, consular establishments of the foreign states and the organizations equated to them accredited in the Republic of Uzbekistan, the application in form according to appendix No. 3 to this Provision is submitted in tax authority directly or the registered mail through service of mail service.

11. In cases when the territory of the Republic of Uzbekistan is not recognized the place of rendering of services, the contract and the bank statement confirming payment by the foreign buyer for the rendered services are documents, confirmatory that these services are actually realized (are rendered). At the same time under the commission agreement the report (the act of the performed works), confirmatory is submitted that from the amount, to the arrived broker from the consignor for the rendered services, the amount of commission fee of the broker (agent) is withheld.

If these services are rendered through the world information Internet (except for services electronically), then the contract and the bank statement confirming payment by the foreign buyer for the rendered services are documents, confirmatory that these services are actually realized.

12. If services are rendered electronically, then the report constituted according to the commonly accepted foreign practice, and the bank statement confirming payment by the foreign buyer of the rendered services are documents, confirmatory that these services are actually realized.

13. In case of rendering of services, rendered on water supply, the sewerage, sanitary cleaning, heat supply, to persons identified in part three of article 264 of the Tax Code data on rendering of services on water supply, the sewerage, heat supply in form according to appendix No. 4 to this Provision are enclosed to the application.

Chapter 3. The documents confirming export transactions, and procedure for their representation

14. The following documents are enclosed to the application for compensation of tax amount on export transactions:

the contract (the copy of the contract certified in accordance with the established procedure);

the cargo customs declaration with mark of the customs authority performing release of goods for their export from customs area of the Republic of Uzbekistan;

the shipping documents with mark of the customs authority located at the check point from customs area of the Republic of Uzbekistan confirming sending goods to the country of destination;

in case of sales of goods for export through the broker (confided) on commission agreement (order) for confirmation of export by the consignor (principal) the commission agreement or the contract of the order (the copy of the agreement) of the taxpayer with the broker or the attorney in addition is submitted;

the register of single international carriage documents on international delivery of passengers, baggage, freights and mail completed in form according to appendix No. 5 to this Provision - in case of rendering of services on international delivery of passengers, baggage, freights and mails;

the reference of bank confirming receipt of currency means;

data on commodity export and receipt of currency means in form according to appendix No. 6 to this Provision;

other documents confirming commodity export depending on the performed type of activity.

If the documents specified in paragraphs the second - pole of this Item, are available in the Single electronic information system of the foreign trade transactions, submission of these documents to tax authority is not required.

15. In case of compensation of tax amount concerning services in conversion of goods on customs area of the Republic of Uzbekistan according to article 262 of the Tax Code the documents specified in paragraphs the second, third and fourth Item 14 of this provision are necessary.

16. For confirmation of the justification of the tax amount formed as a result of application of zero rate and which is subject to compensation, the taxpayer encloses calculation of the tax amount which is subject to compensation to the taxpayer to the application for form according to appendix No. 7 to this Provision.

If at the same time payments for sending goods for export and for the sent goods were performed in different foreign currency, then calculation of recalculation of foreign currency in national currency (bags) on the rate established by the Central bank of the Republic of Uzbekistan for date of implementation of loading in form according to appendix No. 7a to this Provision is applied.

17. In case of submission of the statement of the taxpayer without appendices provided by this Provision, this application within five days without consideration by tax authority is returned to the taxpayer. The taxpayer whose application is not considered and returned has the right to submit repeatedly the application with application of documents, provided by this Provision.

Chapter 4. Procedure for conducting cameral tax audit on justification of recoverable amount of tax

18. The tax authority carries out cameral tax audit on justification of the tax amount provided to compensation. Cameral tax audit is carried out without order of tax authority on conducting check.

At the same time if for the tax period specified in the statement tax audit of correctness of charge of the value added tax was booked earlier, then cameral tax audit of justification of the tax amount provided to compensation is not carried out.

19. Cameral tax audit begins from the next day after submission of the statement by the taxpayer and shall be complete till fifty days.

20. During conducting cameral tax audit the tax authority for the purpose of studying of necessary documents, survey of the available inventory items and reclamation at the third parties of the relevant documents and data (information) has the right according to the procedure, stipulated in Article 145 Tax codes to perform inspection of the territory and rooms, according to the procedure, stipulated in Article 146 Tax codes, to request from documents and according to the procedure, stipulated in Article 147 Tax codes, to request from documents (information) at the third parties.

21. The official of tax authority draws up the conclusion with statement of the circumstances established by results of cameral tax audit and in time no later than one day submits to the head (deputy manager) of tax authority for adoption of the relevant decision.

22. Following the results of the carried-out cameral tax audit on compensation of tax amount by the head (deputy manager) of tax authority the decision on compensation (complete or partial) tax amounts or is made on refusal in compensation.

23. The decision on compensation (complete or partial) tax amounts or about refusal in compensation shall be accepted no later than fifty days from the date of receipt of the statement of the taxpayer in time.

24. The solution is from the introduction, descriptive and motivation and deciding parts.

In the prolog are specified: time, the place of decision making, First Name, Middle Initial, Last Name, position of the official who made the decision, the name of the taxpayer, the identification taxpayer number (ITN), date and the room of registration of a statement in tax authority, tax amount requested for compensation.

In descriptive and motivation part are specified: First name, middle initial, last name, position of the official who was carrying out cameral tax audit, the tax amount directed to covering of tax debt on other taxes, the tax amount which is subject to compensation (return) on the bank account, and in case of refusal in compensation (complete or partial) the bases for refusal are in detail stated.

In the deciding part are specified: the tax amount directed to covering of tax debt on other taxes, the tax amount which is subject to return on the bank account of the taxpayer, in case of refusal in compensation - compensation of which (complete or partial) it is refused, and also the obligation to make correction to tax statements in the amount of tax amount which compensation it is refused the right of appeal of the decision.

25. The decision containing refusal (complete or partial) in compensation of tax amount, is accepted in the following cases:

in the absence of the documents confirming the right of offsetting of tax amount;

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