RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of June 1, 2020 No. 2020-22

About approval of the Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection

Based on article 96 of the Tax Code of the Republic of Uzbekistan the State Tax Committee DECIDES:

1. Approve Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection, according to appendix.

2. This resolution becomes effective since September 1, 2020.

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of June 1, 2020 No. 2020-22

Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection

Chapter 1. General provisions

1. Requirements of this provision are not applied to state-financed organizations, the state companies and non-profit organizations.

2. The tax debt is recognized hopeless to collection and is written off based on the decision made by tax authority.

Accounting of tax debt, acknowledged hopeless to collection, is conducted by the tax authority which made the decision on its write-off.

3. The tax debt collected after write-off of tax debt by results of the measures taken in subsidiary procedure is considered only for cancelled tax debt.

Chapter 2. The tax debt recognized hopeless to collection

4. The tax debt is recognized hopeless to collection case:

liquidations of the legal entity - in case of default according to the procedure, the stipulated in Article 91 Tax code, because of insufficiency of property of the legal entity and (or) impossibility of its repayment by founders (participants) of this legal entity in the limits and procedure established by the legislation;

recognitions by the bankrupt of the individual entrepreneur - in case of default of tax debt (its part) because of insufficiency of property of the debtor;

the death of the physical person or the announcement of physical person the dead - in case of default of its tax debt according to the procedure, stipulated in Article 94 Tax codes, because of insufficiency of its property, including in case of transition of inheritance to property of the state;

absence of heirs of the died physical person or in case of refusal of the heir (heirs) of the right of receipt of inheritance;

adoptions by court of the decision on loss of possibility of collection of tax debt by tax authority in connection with the expiration of fixed term of its collection, including removal of determination by court about refusal in recovery of the missed submission due date of the statement for collection of tax debt;

removals from accounting in tax authority of the foreign legal entity in case of default of tax debt because of insufficiency of property of permanent organization and impossibility of its repayment from the legal entity - the nonresident of the Republic of Uzbekistan.

After recognition of bad tax debt to collection based on the paragraph of the seventh this Item, the tax debt is subject to recovery in case of repeated registration of foreign legal entities in tax authority or recovery of their activities.

5. Have powers on decision making about recognition of bad tax debt to collection and its write-off:

tax authorities in the location of the legal entity or the residence of physical person in the presence of the circumstances provided by paragraphs the second - the fifth item 4 of this provision;

tax authorities in the place of accounting of the taxpayer or tax agent in the presence of the circumstances provided by paragraphs the sixth and seventh item 4 of this provision.

6. The decision of tax authority in the location of the taxpayer about recognition of bad tax debt to collection and its write-off shall be performed tax to bodies in other territories where there were tax liabilities of the taxpayer, or Interregional tax authorities on large taxpayers (if the debtor is large taxpayer).

7. The decision on recognition of bad tax debt to collection and its write-off can be cancelled by higher tax authority in case of identification of incorrectly added tax debt.

Chapter 3. Decision making about recognition of bad tax debt to collection and its write-off

8. The decision on recognition of bad tax debt to collection and its write-off is accepted by the head (deputy manager) of tax authority no later than three working days from the date of submission of the documents specified in Item 9 of this provision in form according to appendix to this Provision.

9. The basis for recognition of bad tax debt to collection and its write-offs are the following documents:

the certificate of the Center of the state services of exception of the taxpayer of the unified state register based on determination of court about completion of the procedure of liquidating production and recognition by the debtor's bankrupt - the legal entity, foreign legal entities or the individual entrepreneur;

the reference confirming removal from accounting in tax authority of the foreign legal entity and the decision on bezrezultativnost accepted based on the Law of the Republic of Uzbekistan "About execution of court resolutions and acts of other bodies" the state contractor of measures and lack of possibility of collection of tax debt in connection with insufficiency of property on outstanding tax debt;

the death certificate or determination of court about the announcement the dead of the physical person - the debtor, the judgment about recognition of property escheated in connection with refusal of heirs of inheritance or absence of heirs;

the judgment about loss of possibility of collection of tax debt by tax authority in connection with the expiration of fixed term of its collection or determination of court about refusal in recovery of the missed submission due date of the statement for collection of tax debt.

10. The tax authority receives data on the death of the physical person from the Center of the state services in coordination with the Ministry of Justice of the Republic of Uzbekistan by means of special system of electronic turnover or based on request of tax authority.

The tax authority at the place of residence of the died physical person within one month from the moment of receipt of information on the heir (heirs) of this person notifies on availability at it (at them) tax debt.

Chapter 4. Write-off of tax debt, acknowledged hopeless to collection, and accounting of cancelled tax debts

11. No later than the next working day from decision date about recognition of bad tax debt to collection and its write-off the tax authority makes the corresponding record in personal card of the taxpayer.

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