RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of August 15, 2017 No. 2017-41

About approval of the Regulations on procedure for use of personal office of the taxpayer

According to Articles 19, 56 Tax codes of the Republic of Uzbekistan and the Presidential decree of the Republic of Uzbekistan of July 18, 2017 the No. UP-5116 "About Measures for Radical Enhancement of Tax Administration, Increase in Collecting of Taxes and Other Obligatory Payments" State Tax Committee of the Republic of Uzbekistan DECIDES:

1. Approve Regulations on procedure for use of personal office of the taxpayer according to appendix.

2. This resolution becomes effective from the date of its official publication.

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of August 15, 2017 No. 2017-41

Regulations on procedure for use of personal office of the taxpayer

This Provision according to Articles 19, 56 Tax codes of the Republic of Uzbekistan and the Presidential decree of the Republic of Uzbekistan of July 18, 2017 No. UP-5116 "About Measures for Radical Enhancement of Tax Administration, Increase in Collecting of Taxes and Other Obligatory Payments" determines procedure for use of personal office of the taxpayer.

Chapter 1. General provisions

1. In this Provision the following basic concepts are used:

personal office of the taxpayer (further - personal office) - the information resource posted on the official website of the Tax Committee under the Ministry of Economics and finance of the Republic of Uzbekistan, providing implementation in the electronic form of relations connected with implementation of the rights and obligations of the taxpayers and bodies of the State Tax Service provided by the tax legislation;

taxpayers - legal entities and physical persons on which according to the Tax code of the Republic of Uzbekistan the obligation on payment of the established taxes and fees is assigned;

activation of personal office - transition to implementation in the electronic form of relations connected with implementation of the rights and obligations of the taxpayers and bodies of the State Tax Service provided by the tax legislation;

suspension of action of personal office - refusal of implementation in the electronic form of relations connected with implementation of the rights and obligations of the taxpayers and bodies of the State Tax Service provided by the tax legislation;

the digital signature - the signature in the electronic document received as a result of special transformations of information of the furnished electronic document with use of the closed clue of the digital signature and allowing to establish by means of open key of the digital signature lack of misstatement of information in the electronic document and to identify the owner of the closed key of the digital signature;

the electronic document - the information fixed electronically, confirmed with the digital signature and having other details of the electronic document allowing to identify it;

single system of identification - the state information system providing authentic identification of physical persons and legal entities, and also the authorized access for officials to information systems and databases in case of interdepartmental electronic interaction.

2. Application of personal office is directed to the following purposes:

wide use of modern information technologies when implementing the rights and obligations of the taxpayers and bodies of the State Tax Service provided by the tax legislation;

contactless servicing of taxpayers;

creation of conveniences to taxpayers when using the state services;

simplification and increase in efficiency of the mechanism of document flow in relations between taxpayers and bodies of the State Tax Service;

ensuring further improvement of quality and efficiency of tax administration.

3. In case of absence at the taxpayer of personal office of relation between the taxpayer and body of the State Tax Service are performed according to the procedure, established by the tax legislation.

Chapter 2. Forming and use of personal office of the taxpayer

4. The personal office is created in the automatic mode on the official website of the Tax Committee under the Ministry of Economics and finance of the Republic of Uzbekistan within three working days from the date of statement of physical person, the individual entrepreneur or the legal entity on accounting as the taxpayer in bodies of the State Tax Service.

The personal office for categories of taxpayers (physical persons, individual entrepreneurs, legal entities) is created separately.

To physical person one personal office of the taxpayer irrespective of is created whether this person is individual entrepreneur or not.

The physical person who was registered in quality of the individual entrepreneur can use the personal office of the taxpayer for realization in electronic form of the rights and obligations as the individual entrepreneur.

5. The taxpayer can have only one personal office. Irrespective of the place of registration of the taxpayer, its relation with bodies of the State Tax Service are performed through one personal office.

6. Use of personal office of the taxpayer is performed by the taxpayer in voluntary procedure. At the same time exchange of information between bodies of the State Tax Service and taxpayers - legal entities and individual entrepreneurs, is performed only through personal office of the taxpayer.

7. For activation of personal office or suspension of its action the taxpayer addresses directly to body of public service for the place of registration or through the official website of the Tax Committee under the Ministry of Economics and finance of the Republic of Uzbekistan with the statement for implementation (about refusal of implementation) relations with bodies of the State Tax Service through personal office in the form given respectively in appendices 1, 2 and 3 to this Provision.

The personal office is activated (personal office it is suspended) from the date of filing of application.

After activation of personal office of the taxpayer and up to suspension of its action bodies of the State Tax Service send to the taxpayer all documents only through its personal office. In similar procedure the taxpayer sends documents to bodies of the State Tax Service.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info