of October 30, 2020 No. UP-6098
About organizational measures for reducing shadow economy and increase in efficiency of activities of tax authorities
In the country the large-scale reforms in spheres of monetary, monetarist, tax and foreign trade policy directed to creating favorable conditions for business activity and improvement of the investment climate are performed.
At the same time expert evaluations and surveys conducted among subjects of entrepreneurship demonstrate preserving in economy of high level of shadow turnover, especially in spheres of trade and public catering, motor transportation transportations, construction and repair of housing, rendering services in accommodation that infringes upon economic interests of fair entrepreneurs and creates for them unequal conditions for business.
For the purpose of reducing level of shadow economy in the country, creations of equal competitive conditions for implementation of business activity, including due to decrease in regulating and administrative burden, automation of procedures and simplification of procedure for observance of requirements of the tax legislation:
1. Determine that since January 1, 2021:
a) till January 1, 2022 the procedure according to which income of small business entities in the sphere of public catering gained from physical persons using bank cards and contactless payments does not join in comprehensive income for the purpose of obligatory transition to payment of generally established taxes is entered;
b) for persons performing realtor activities, the tax rate from turnover decreases from 25 to 13 percent;
c) the construction organizations are allowed to perform on urgent basis employment of workers without the conclusion of the agreement, with cash payment by money which amount shall not exceed 10 percent from the total amount of the salary fund for the accounting period (without the amount of the social tax). At the same time:
the construction organizations provide in accordance with the established procedure the tax discharge on the income of physical persons and the social tax, and also monthly represent to bodies of the State Tax Service the register of the workers hired without the conclusion of the agreement, with indication of the cash amounts of money paid to them;
bodies of the State Tax Service on the basis of the registers provided by the construction organizations automatically identify taxpayers and provide accounting of the paid income tax and the social tax.
Determine that the legislation regulations providing social protection of workers in case of accidents on production extend to persons hired without the conclusion of the agreement.
2. Take into consideration that:
business entities are allowed to perform purchase of goods (services) using corporate bank cards without the conclusion of the agreement, but with obligatory receipt of electronic invoices or checks online of cash registers on them;
till January 1, 2022 the procedure according to which bodies of the State Tax Service notify the Comissioner for the President of the Republic of Uzbekistan on protection of the rights and legitimate interests of subjects of entrepreneurship on the purpose of tax audit according to the procedure established by the legislation is entered;
exit tax audits are performed by bodies of the State Tax Service with the notification of the Comissioner for the President of the Republic of Uzbekistan on protection of the rights and legitimate interests of subjects of entrepreneurship.
To the State Tax Committee together with the interested ministries and departments to make offers on establishment of procedure for conducting tax audits in the Cabinet of Ministers in a month, having provided their openness and transparency, cardinal simplification of the procedure, and also strengthening of responsibility of the officials performing check.
3. Create the Special commission on reducing shadow economy (further - the Special commission) in structure according to appendix No. 1, the territorial commissions on reducing shadow economy (further - the territorial commissions) with standard structure according to appendix No. 2.
Determine the main objective of the Special commission development and realization of complex measures for fight against shadow economy, including:
creation of conditions on stimulation of exit of business "from shadow", measures for simplification of tax regime, and also for expansion of non-cash payments;
adaptation of the adopted regulatory legal acts to common practice of business;
ensuring aiming of instruments of tax and customs administration at completeness of accounting and receipts, including identification and accountability of the physical persons and legal entities evading paying taxes;
coordination of activities for fight against shadow economy with the organizations in the sphere of counteraction to money laundering;
ensuring openness and transparency, broad involvement of the public, mass media in fight against shadow economy, forming in the society of feeling of intolerance to it, promotion of prestige of legal business.
4. Determine the main objectives of the territorial commissions coordination of work on places on:
to assistance to entrepreneurs in business legalization, receipt of necessary permissions, and also in carrying out with them scheduled maintenance;
to identification of the reasons and factors promoting forming of shadow economy, taking measures to their liquidation;
to fight against sales of goods, delivered illegally, or counterfeit products, and also the goods moved within the country without shipping documents;
to prevention of implementation of business activity without state registration and concealment of revenue, first of all - due to identification of the facts of illegal production, realization and storage of excisable products;
to identification and suppression of the facts of informal labor activity, first of all - on construction objects and service industries, and also salary payments "in envelopes".
5. To the territorial commissions:
in two weeks to develop "road maps" taking into account features of each area and city, having determined responsible bodies and the organizations and to submit them for approval of the Special commission with indication of the expected results;
on quarterly basis to submit for consideration of the Special commission of suggestion for improvement of fight against shadow economy.
Assign to the chairman of the board of Ministers of the Republic of Karakalpakstan, hokim of areas and the city of Tashkent the personal responsibility for timely and full execution of the tasks provided in "road maps" on reducing shadow economy at the regional level.
6. The special commission (D. Kuchkarov) till February 1, 2021 to bring in Administration of the President of the Republic of Uzbekistan Strategy for reducing shadow economy in 2021 - 2025 with providing the organization of high-quality work of the responsible ministries and departments, and also involvement of foreign, local experts and business communities for its development.
7. Approve "road map" on implementation of measures, the ministries and departments directed to increase in efficiency of activities in fight against shadow economy and corruption, and also to enhancement of tax and customs administration according to appendix No. 3.
Provide to the special commission discussion of offers on fight against shadow economy and corruption, including on the actions provided in "road map" and also to monthly hear reports on the achieved results.
Assign to heads of the ministries and departments the personal responsibility for timely and full execution of "road map".
8. To Central Bank together with commercial banks till January 1, 2021:
provide implementation of contactless technologies when carrying out with the population of calculations for the goods and services realized by self-employed persons and handicraftsmen and also in Items of public catering;
expand ATM network and multipurpose self-service terminals, with bringing their quantity to 10 thousand units;
with attraction of technical assistance of the international financial institutions to develop the long-term strategy of development for system of non-cash payments.
9. Agree with the offer of the State Tax Committee and Ministry of Finance on expansion of realization of the experiment performed in the city of Tashkent on holding prize-winning games based on QR code or the fiscal mark reflected in checks of online cash registers in all regions of the republic in 2020 within the allocated budgetary appropriations.
10. To the State Tax Committee:
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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