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LAW OF THE REPUBLIC OF UZBEKISTAN

of August 4, 2022 No. ZRU-787

About activities for tax consultation

Accepted by Legislative house on May 24, 2022

Approved by the Senate on July 8, 2022

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is regulation of the relations in sphere of activity on tax consultation.

Article 2. Legislation on activities for tax consultation

The legislation on activities for 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 activities for tax consultation then are applied rules of the international treaty.

Article 3. Basic concepts

In this Law the following basic concepts are applied:

the qualification certificate of the tax consultant - the document confirming qualification of the tax consultant and granting the right to rendering services in tax consultation on behalf of the organization of tax consultants;

activities for tax consultation - organization activity of tax consultants for rendering on contractual basis to legal entities and physical persons of services in tax consultation;

the conclusion on tax consultation - the document containing opinion of the tax consultant who rendered the services provided by the agreement on tax consultation;

the applicant - the physical person applying for receipt of the qualification certificate of the tax consultant.

Article 4. Basic principles of activities for tax consultation

The basic principles of activities for tax consultation are legality, independence, professional competence and confidentiality.

Article 5. Principle of legality

Activities for tax consultation shall be performed according to the Constitution of the Republic of Uzbekistan, this Law and other acts of the legislation.

Article 6. Principle of independence

Activities for tax consultation shall be independent of influence of state bodies, other organizations and officials.

Tax consultants can refuse rendering services in tax consultation in the presence of the circumstances interfering independence of the activities.

Article 7. Principle of professional competence

Tax consultants shall have professional knowledge and skills and to support them at the level sufficient for quality services on tax consultation as a part of the organization of tax consultants.

Article 8. Principle of confidentiality

Tax consultants have no right to disclose and transfer the data which became known for it during rendering services in tax consultation, without written consent persons to whom services in tax consultation were rendered.

Article 9. Services in tax consultation

Services in tax consultation include:

consultation of the client (principal) concerning calculation and tax payment and charges, preparation and submission of tax statements;

preparation of tax statements (declaration), including submission of tax statements (declaration) on behalf of the client (principal) through its personal office;

in the cases established by the legislation preparation of the documents which are subject to submission to tax authorities for return and (or) repayment of tax debt at the expense of excessively collected or excessively paid taxes, provisions of delay or payment by installments on tax payment;

conducting tax accounting;

determination of the taxation objects and objects connected with the taxation;

analysis and assessment of tax and financial risks, provision to the client (principal) of recommendations about application of tax benefits;

representation in courts, law enforcement and monitoring bodies by consideration of the economic, civil, criminal and administrative cases connected with tax legal relationship;

check of correctness of execution by the client (principal) of its tax liabilities for certain period, including in case of voluntary liquidation;

other services connected with tax legal relationship.

Is not service in tax consultation:

explanation of the tax legislation tax authorities, public authorities on places and other state bodies within implementation of the powers by them;

rendering legal aid on the tax matters lawyers, including representation in court and other state bodies.

Chapter 2. Regulation in sphere of activity on tax consultation

Article 10. Authorized state body in sphere of activity on tax consultation

The Ministry of Finance of the Republic of Uzbekistan is authorized state body in sphere of activity on tax consultation (further - authorized state body).

Authorized state body:

develops and approves regulatory legal acts, and also national standards of tax consultation within the powers;

gives technical and methodological assistance of tax consultants of Uzbekistan to Chamber in the organization of holding qualification examinations for receipt of the qualification certificate of the tax consultant (further - the qualification certificate) and training of applicants.

The authorized state body can perform also other powers according to the legislation.

Article 11. Chamber of tax consultants of Uzbekistan

The chamber of tax consultants of Uzbekistan (further - Chamber of tax consultants) is the professional association created on the basis of voluntary membership of tax consultants, the organizations of tax consultants to which this Law assigns functions on development and coordination of activities in the field of tax consultation.

Activities of Chamber of tax consultants are regulated by this Law and determined by its charter.

Members of Chamber of tax consultants keep independence in implementation of the activities.

The chamber of tax consultants can create territorial and interregional representations and (or) branches.

The drafts of regulatory legal acts containing the regulations and rules governing the relations in the field of tax consultation are approved with Chamber of tax consultants.

Article 12. Main objectives and functions of Chamber of tax consultants

The main objectives of Chamber of tax consultants are:

representation of interests of tax consultants and organizations of tax consultants;

protection of professional interests of tax consultants, development of their professional level;

issue, renewal and cancellation of the qualification certificate;

participation in enhancement of the tax legislation and legislation on activities for tax consultation.

The chamber of tax consultants performs the following functions:

keeps the register of tax consultants;

keeps the register of the organizations of tax consultants;

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