of September 21, 2006 No. ZRU-55
About tax consultation
Accepted by Legislative house on June 29, 2006
Approved by the Senate on August 25, 2006
The purpose of this Law is regulation of the relations in the field of tax consultation.
The legislation on tax consultation consists of this Law and other acts of the legislation.
If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are stipulated by the legislation the Republic of Uzbekistan about tax consultation then are applied rules of the international treaty.
Tax consultation is organization activity of tax consultants for rendering on contractual basis to legal entities and physical persons (further - to the client (principal) of services in tax consultation.
Is not tax consultation:
explanation of the tax legislation bodies of the State Tax Service, public authorities on places and other state bodies within implementation of the powers by them;
rendering legal aid on the tax matters lawyers;
consulting and other services of auditing and other organizations on the taxation.
Tax consultation is based on the principles of rule of law, independence and confidentiality.
Services in tax consultation include:
consultation of the client (principal) concerning calculation and tax payment and other obligatory payments;
assistance to the client (principal) in case of creation of tax statements;
determination and accounting of the taxation objects and objects connected with the taxation;
representation for and on behalf of the client (principal) in court, law enforcement and monitoring bodies on the tax matters.
The compulsory provision of the conclusion of the service provision agreement on tax consultation is availability of the policy of assurance of the civil responsibility of the organization of tax consultants.
Activities for tax consultation are performed on the basis of the service provision agreement on tax consultation signed between the organization of tax consultants and the client (principal).
The procedure for the conclusion, change and agreement cancelation about rendering services in tax consultation is determined by this Law and other acts of the legislation.
The organization of tax consultants has the right to sign the service provision agreement on tax consultation with the client (principal) irrespective of the place of his residence and the location (postal address).
Essential terms of the contract about rendering services in tax consultation are:
subject of tax consultation;
timelines for delivery of services on tax consultation;
the size, conditions and terms of the made payment for the rendered services in tax consultation;
rights and obligations of the organization of tax consultants and client (principal);
data on availability of the policy of assurance of the civil responsibility of the organization of tax consultants;
responsibility of the parties for non-execution or improper execution of obligations under the agreement, and also for violation of the rights and legitimate interests of the third parties.
The service provision agreement on tax consultation can include also other conditions according to the legislation.
The authorized state body in the sphere of tax consultation is determined by the Cabinet of Ministers of the Republic of Uzbekistan.
Authorized state body:
develops and claims including the national standards regulating activities for tax consultation;
issues, terminates and cancels the qualification certificate of the tax consultant (further - the qualification certificate);
keeps the register of tax consultants;
performs other powers according to the legislation.
Under authorized state body the council on tax consultation performing activities on a voluntary basis is created. Representatives of state bodies, non-state non-profit organizations, specialists in the field of tax consultation can be part of council on tax consultation.
The organization of tax consultants is the commercial organization, the rendering service in tax consultation.
The organization of tax consultants can be created and perform the activities in any form of business, except for joint-stock company.
The head of the organization of tax consultants shall be the tax consultant.
The organization of tax consultants along with services in tax consultation, the stipulated in Article 5 these Laws, can render the following services:
statement, recovery and financial accounting;
financial reporting preparation;
consulting on financial accounting, management and other questions of financial and economic activities.
State registration of the organization of tax consultants is performed by the Ministry of Justice of the Republic of Uzbekistan and its territorial subdivisions.
The procedure for state registration and maintaining the state register of the organizations of tax consultants is established by the legislation.
The organization of tax consultants has the right:
receive the documents and other data necessary for implementation of tax consultation from the client (principal);
receive oral or written explanations from the client (principal) on the questions which arose in the course of tax consultation;
request from organizations and the organizations in the procedure established by the legislation information, necessary for implementation of tax consultation, the reference, documents and other materials;
address to state bodies on the tax matters (to petition, make offers, to send requests, statements, claims, etc.) and to receive the answer in the procedure established by the legislation;
involve with the consent of the client (principal) on contractual basis in participation in tax consultation of other specialists;
refuse tax consultation in case of failure to provide by the client (principal) the documents and other data necessary for implementation of tax consultation.
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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