of September 30, 2020 No. PP-4846
About measures for further development of the sphere of tax consultation
In the country complex measures for enhancement of tax policy and tax administration on the basis of the advanced foreign practice and to ensuring transparency of relations of the taxpayer with tax authorities are realized.
At the same time tax consultation was not created as professional institute of effective realization of new tax policy of the state and the reliable assistant to taxpayers in questions of calculation and tax payment yet.
For the purpose of enhancement of system of state regulation, preparation and advanced training of tax consultants, strengthening of legal status and prestige of their profession, ensuring compliance with the rights of taxpayers:
1. Take into consideration that by the Tax code of the Republic of Uzbekistan in the new edition the organizations of tax consultants are granted the additional rights on representation:
interests of the taxpayer in the relations with bodies of the state tax and customs services;
tax statements in the form of the electronic document on behalf of the taxpayer through personal office of the taxpayer;
to body of the State Tax Service on behalf of the taxpayer of the conclusions as reasons for the revealed discrepancies specified in requirements of bodies of the State Tax Service.
2. Agree with offers of the Ministry of Finance and Chamber of tax consultants of Uzbekistan (further - Chamber) about transfer since January 1, 2021 to Chamber of functions of the Ministry of Finance on:
to holding qualification examinations for receipt of the qualification certificate of the tax consultant;
to issue, renewal, suspension, cancellation and cancellation of the qualification certificate of the tax consultant;
to approval of training programs and advanced trainings of tax consultants;
to maintaining register of tax consultants.
3. To the Ministry of Finance:
a) render assistance to Chamber in:
the organizations of rates of training of tax consultants, including in the form of distance training;
preparation and holding qualification examinations of tax consultants;
b) provide placement and regular updating of the register of tax consultants on the official site.
4. Determine that cancellation of the qualification certificate of the tax consultant for nonparticipation within three years in activities for tax consultation if it performs labor activity in the state of lawyer forming, auditing organizations, and also other legal entities rendering services in financial accounting is not allowed.
5. Approve offers of the Ministry of Finance, the State Tax Committee and Chamber about:
maintaining by the State Tax Committee the List of the organizations of the tax consultants having the right to issue of the conclusion on taxes in case of voluntary liquidation of taxpayers (further - the List);
recognition of the conclusions by tax authorities on taxes of the organizations of the tax consultants included in the List in case of voluntary liquidation of taxpayers with annual turnover to 1 billion bags within the last three years (except for taxpayers with high risk level) determined by means of the automated information system "risk analysis".
6. To provide to the ministry of the higher and secondary vocational education together with the Ministry of Finance and the State Tax Committee inclusion since January 1, 2021 in training programs of bachelor degree 4 rates in the "tax and taxation" and "financial accounting and audit" directions of the subject "tax consultation" at the Tashkent state economic university and the Tashkent financial institution.
7. To chamber together with the Ministry of Finance:
a) in a month to approve the training program of training and advanced training of tax consultants. At the same time to provide optimization of the training program for the applicants having length of service in bodies of the State Tax Service and (or) the certificate of the auditor;
b) in two-month time:
develop requirements to training process and perform monitoring of their observance by the organizations performing training in tax consultation;
provide the organization of rates of training of tax consultants in the form of distance training.
8. Grant to tax consultants the right to use computer aids and communications, audio-and video recorders in the courts, law enforcement and monitoring bodies by hearing of cases connected with the taxation, appeal of acts of tax authorities, actions and (or) failure to act of their officials.
9. To the Ministry of Finance together with the State Tax Committee and the Representative for protection of the rights and legitimate interests of subjects of entrepreneurship to bring in the Cabinet of Ministers:
a) in two-month time:
the bill on modification and amendments in the Tax code and other legal acts according to Item 5 of this resolution;
offers on the changes and amendments in the legislation following from this resolution;
b) in three-months time the procedure for maintaining the List and issue of the conclusion on taxes in case of voluntary liquidation of taxpayers providing:
inclusion in the List of the organizations of the tax consultants who are performing the activities more than one year and having in staff of tax consultants with years of service of tax consultation at least one year;
exception of the List of the organizations of tax consultants in case of identification of the facts of concealment by tax authorities or deliberate misstatement of the tax liabilities of voluntarily liquidated taxpayer by them within the issued conclusion on taxes;
placement and regular updating of the List on the official site of the State Tax Committee;
c) till April 1, 2021 the bill "About Tax Consultation" in the new edition establishing basic provisions of self-regulation of the sphere of tax consultation and allowing to create effectively functioning institute of tax consultants.
10. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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