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The document ceased to be valid since  January 1, 2020 according to the Resolution of the Ministry of Finance, State Tax Committee, Audit Chamber of the Republic of Uzbekistan of November 28, 2019 No. 109, No. 2019-61, No. 13/1-1601

It is registered

Ministry of Justice

Republic of Uzbekistan

On December 29, 2006 No. 1651

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, AUDIT CHAMBER OF THE REPUBLIC OF UZBEKISTAN

of December 11, 2006 No. 101, on December 11, 2006 No. 2006-52, 11 of December, 2006 No. 11-133

About approval of the Regulations on procedure for the direction in the income of the Government budget of the amount of damage put to economic interests of the state revealed by Audit Chamber of the Republic of Uzbekistan

(as amended on 07-05-2018)

In pursuance of Item 6 of the resolution of the President of the Republic of Uzbekistan of September 7, 2006 "About additional measures for enhancement of activities of Audit Chamber of the Republic of Uzbekistan" we decide No. PP-460:

1. Approve Regulations on procedure for the direction in the income of the Government budget of the amount of damage put to economic interests of the state revealed by Audit Chamber of the Republic of Uzbekistan.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

3. We reserve control over the implementation of this resolution.

 

Minister of Finance

R. Azimov

Chairman State

Tax Committee

 

B. Parpiyev

Chairman

Audit Chamber

 

B. Musayev

Approved by the Resolution of the Ministry of Finance, State Tax Committee and Audit Chamber of the Republic of Uzbekistan of December 11, 2006 No. No. 101, 11-133, 2006-52

Regulations on procedure for the direction in the income of the Government budget of the amount of damage put to economic interests of the state revealed by Audit Chamber of the Republic of Uzbekistan

This Provision, according to the Law of the Republic of Uzbekistan "About the state control of activities of business entities", the Presidential decree of the Republic of Uzbekistan of June 14, 2005 No. UP-3619 "About Measures for Further Enhancement of System of Legal Protection of Subjects of Entrepreneurship", the Presidential decree of the Republic of Uzbekistan of June 24, 2005 No. UP-3622 "About Liberalization of the Financial Responsibility of Subjects of Entrepreneurship for Economic Offences", the Presidential decree of the Republic of Uzbekistan of August 10, 2017 No. UP-5147 "About measures for radical enhancement of activities of Audit Chamber of the Republic of Uzbekistan, the Resolution of the President of the Republic of Uzbekistan of September 7, 2006 No. PP-460 "About additional measures for enhancement of activities of Audit Chamber of the Republic of Uzbekistan", determines procedure for the direction in the income of the Government budget of the amount of damage put to economic interests of the state revealed by Audit Chamber of the Republic of Uzbekistan (further - Audit Chamber), state bodies of management (further - state bodies), according to the powers conferred to them.

1. General provisions

1. The basic concepts applied in this Provision:

object of check - state-financed organizations, and also other legal entities, including their branches and representations included in accordance with the established procedure in the Program of examinations of Audit Chamber;

control action of Audit Chamber - verification of accounting, financial and other records of objects of check for the purpose of control of forming and execution of the State Budget of the Republic of Uzbekistan, budgets of the state trust and other funds created according to decisions of Oliy Majlis, the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan (further - the state trust and other funds), and also expenditure of public funds;

the summary inspection statement - document type, the control action generalizing results constituted by inspectors of Audit Chamber;

the instruction of Audit Chamber - type of the decision of Audit Chamber the, obligatory for execution, including the list of actions for elimination the control action of violations of the law sent to object of check and/or its relevant higher body of the government and the management, and also state bodies to which competence the legislation refers implementation of the damages recovery revealed during checks of Audit Chamber. revealed during

2. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 25.05.2018 No. 1651-1

3. The Audit Chamber performs the functions assigned to it based on the principles of legality, objectivity, independence and publicity.

2. Organization and conducting check

4. The Audit Chamber will organize the activities on the basis of the annual program of examinations which is created proceeding from need of ensuring efficient system control of the questions entering competence of Audit Chamber. The program of examinations affirms the chairman of Audit Chamber.

5. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 25.05.2018 No. 1651-1

6. Checks of Audit Chamber are performed according to the order of Audit Chamber signed by the Chairman of Audit Chamber, and in case of its absence - the first deputy or the vice-chairman of Audit Chamber.

7. When holding control action by Audit Chamber specialists of the Ministry of Finance, State Tax Committee and other ministries and departments can be attracted.

8. When implementing checks on basis and annual Programs of control actions the Audit Chamber with involvement of ranking officers of the ministries and departments, and also skilled independent experts determines type and nature of violations, causality of violations and systematizes them.

9. The amounts of damage revealed during checks of Audit Chamber, the state put to economic interests, are:

the taxes and other obligatory payments which are subject to payment and actually not paid to the Government budget, the state trust and other funds;

the amounts of the customs payments which are subject to introduction and not brought in the government budget;

the illegal income gained as a result of violation of the law on state regulation of the prices and rates;

illegally the raskhodovanny funds allocated in the form of budgetary appropriations or target means of the state trust and other funds;

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