of February 20, 2023 No. 4
About some questions of application by courts of the tax legislation
Results of studying of court practice show that courts, except for some mistakes, generally correctly apply the tax legislation. For the purpose of ensuring the correct and uniform application of acts of the legislation by consideration of tax disputes by courts, based on article 22 of the Law of the Republic of Uzbekistan "About courts" the Plenum of the Supreme Court decides:
1. Draw the attention of courts that scope of the tax legislation is determined by article 2 of the Tax Code of the Republic of Uzbekistan (further - the Tax code).
2. That No. ZRU-599 "About modification and amendments in the Tax code of the Republic of Uzbekistan" the Tax code is approved by the Law of the Republic of Uzbekistan in the new edition to draw the attention of courts that:
effective periods of privileges on taxes and other obligatory payments are stipulated in Article 4 Laws No. ZRU-599;
new edition became effective since January 1, 2020, and the procedure for its application is specified in article 6 of the Law No. ZRU-599;
by consideration of the tax disputes connected with participants of special economic zones regulations of Chapter 68 of the Tax code are applied.
3. In case of application stipulated in Clause 13 Tax codes of the principle of presumption of correctness of the taxpayer courts shall give assessment to the contradictions and ambiguities which did not arise between tax authority and the taxpayer in case of calculation, collection or tax payment, and to the ineradicable contradictions and ambiguities containing in specific acts of the legislation.
4. Courts should mean that as the parties of tax disputes the subjects specified in the Tax code and also the state bodies and other persons provided in other acts of the legislation can participate.
Also, on behalf of the legal entities who are in process of voluntary liquidation the liquidator, and on behalf of persons against whom proceedings on insolvency, the judicial managing director are initiated has the right to appeal to court.
5. According to part four of article 88 of the Tax Code the current of term of limitation period on the tax liability stops, interrupted and 157 and 159 Civil codes of the Republic of Uzbekistan can be recovered according to Articles 156,.
6. In view of that the penalty fee estimated according to article 110 of the Tax Code and not paid to the specified time is also recognized tax debt according to article 55 of the Tax Code, courts should mean that release of the taxpayer from the added penalty fee or reduction of the size of penalty fee is not allowed, except as specified, provided in acts of the legislation.
7. Provisions of the international treaty regulating questions of prevention of double taxation and elimination of tax avoidance, one of the parties of which is the Republic of Uzbekistan, are applied to tax residents of one or both countries which signed such agreement.
Respectively, by hearing of cases of this category courts in necessary cases shall address to the Ministry of Foreign Affairs or the Ministry of Justice of the Republic of Uzbekistan and to take measures for establishment of availability or lack of the international treaty concerning the dispute considered by court.
8. By general rules of jurisdiction and cognizance tax disputes are considered by interdistrict, district (city) courts as Trial Court (except for put, cognizable to the Supreme Court of the Republic of Uzbekistan, the regional and equated to them courts).
9. Explain to courts that the correct determination of type of judicial proceedings in which protection of the rights and interests of physical persons and legal entities (the claim production or production following from administrative and other public relations) shall be performed is connected with content of legal relationship from which requirements of person who addressed for judicial protection follow.
10. Draw the attention of courts that disputes over cases on collection of tax debt, on return from the cash budget of taxpayers according to executive or other documents according to which collection is made in indisputable procedure (without acceptance) of case on application of measures of legal impact are subordinated according to economic and civil courts of case on contest of decisions of tax authorities, actions (failure to act) of their officials, refusal in registration by tax authority of the agreement on creation of the consolidated group of taxpayers are subordinated to administrative courts, except for decisions on involvement of the taxpayer to the administrative responsibility for making of tax offense.
The interested person can challenge acts of tax authority of normative nature according to the procedure of Chapter 22 of the Code of the Republic of Uzbekistan about administrative legal proceedings (further - KOAS).
11. In view of that collection of tax debt is made by tax authority directly or judicially, courts by hearing of cases of this category should pay attention to observance of the procedure provided in Chapter 15 of the Tax code.
12. Draw the attention of courts that the action for declaration, the statement (claim) stipulated in Article 189 Codes of civil procedure of the Republic of Uzbekistan, Articles 149, 218 Economic Procedure Codes of the Republic of Uzbekistan, article 128 KOAS, and also to requirements of special regulations of the Tax code shall conform to requirements.
For example, in the action for declaration submitted by tax authority the type, the period, tax amount which collection the requirement, and also circumstances which according to tax authority confirm the facts of abuse of the right, ostensibilities (pritvornost) of the transaction, and other circumstances on which requirements are based is declared shall be specified.
13. By preparation of case for legal proceedings the judge shall perform the actions provided by the relevant procedural legislation including, take measures of providing the claim or preliminary protection for reclamation of necessary proofs.
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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