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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 20, 2020 No. 736

About additional measures for further enhancement of tax administration

According to the Tax code of the Republic of Uzbekistan for the purpose of implementation of modern digital form of interaction with taxpayers, enhancement of exchange of electronic data between tax authorities and bank system in case of collection (payment) of taxes and fees, further enhancement of application of cash registers and systems of virtual cash desk, and also establishment of single procedure for collection of the state fees and other charges the DECIDES: Cabinet of Ministers

1. Approve:

Regulations on procedure for carrying out tax monitoring according to appendix No. 1;

Regulations on procedure for exchange of electronic information between tax authority and bank system on the transactions connected with bank accounts of the taxpayer according to appendix No. 2;

Regulations on accounting treatment for receipts in the budget system of the state fee and other charges levied by state bodies and the organizations according to appendix No. 3.

2. Make changes and additions to the resolution of the Cabinet of Ministers of November 23, 2019 No. 943 "About measures for ensuring application online of cash registers and system of virtual cash desk" according to appendix No. 4.

3. Declare invalid the resolution of the Cabinet of Ministers of October 24, 2012 No. 307 "About approval of the Regulations on procedure for write-off of bad tax debt".

4. To the State Tax Committee and Ministry of Finance of the Republic of Uzbekistan:

systematically and widely to light essence and contents of this resolution in mass media;

together with the interested ministries and departments in two-month time to bring the regulatory legal acts adopted by them into accord with this resolution.

5. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and questions of reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov D. A.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 20, 2020 No. 736

Regulations on procedure for carrying out tax monitoring

Chapter 1. General provisions

1. This Provision determines procedure for carrying out tax monitoring of legal entities by tax authorities (further - the taxpayer) whose income for previous year according to the annual financial reporting constituted at least five billion sum.

2. The procedure for carrying out tax monitoring is performed according to the scheme according to appendix No. 1 to this Provision.

3. Authorized officers of tax authority and the taxpayer are considered as participants of tax monitoring.

Tax monitoring for the taxpayer is voluntary and is carried out by the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, and concerning large taxpayers - Interregional state tax authorities on large taxpayers

Chapter 2. Filing of application about carrying out tax monitoring and regulations of information exchange

4. The statement for carrying out tax monitoring is submitted the taxpayer in tax authority in the place of accounting no later than July 1 of the year preceding the period for which tax monitoring, in written or electronic form through personal office of the taxpayer, in form according to appendix No. 2 to this Provision will be carried out.

5. The tax authority in the place of accounting within 3 days from the date of receipt of the statement transfers the statement for carrying out tax monitoring and documents for consideration attached to it to the relevant higher State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, and on large taxpayers - to Interregional state tax authorities on large taxpayers.

6. The documents specified in article 171 of the Tax Code of the Republic of Uzbekistan are enclosed to the application for carrying out tax monitoring (further - the Tax code).

7. The taxpayer who submitted the application for carrying out tax monitoring before adoption by tax authority of the decision on its carrying out or about refusal in its carrying out can withdraw the application based on the written or electronic application directed through personal office of the taxpayer in form according to appendix No. 3 to this Provision. In this case the statement for tax monitoring is not considered given.

8. Information on legal entities and physical persons which directly and (or) indirectly participate in the legal entity who submitted the application for carrying out tax monitoring and share of such participation constitutes more than 25 percent, it is represented in form according to appendix No. 4 to this Provision.

9. Information exchange between the taxpayer participating in tax monitoring, and tax authority is performed on the basis of regulations.

10. The form and requirements to regulations of information exchange according to article 170 of the Tax Code affirm the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee).

11. Information exchange in the course of tax monitoring is performed by one of the following methods:

provision to tax authority of the right of remote access to system of maintaining business and tax accounting of the taxpayer who is the participant of tax monitoring;

the publication of analytical show-window of data - special storage of data of business and tax accounting of the taxpayer. The analytical show-window of data allows tax authority to look through, analyze and request independently necessary information within tax monitoring, including the scanned copies of source accounting documents;

transfer of data through personal office of the taxpayer.

Chapter 3. Carrying out tax monitoring

12. Before decision making about carrying out tax monitoring (about refusal in carrying out tax monitoring) the tax authority carries out assessment of completeness of the data specified by the taxpayer in the statement for carrying out tax monitoring and the enclosed documents (information).

13. The decision on carrying out or on refusal in carrying out tax monitoring is accepted till November 1 of year of filing of application in forms according to appendices No. No. 5 and 6 to this Provision.

The decision on carrying out tax monitoring (about refusal in carrying out tax monitoring) can be appealed by the taxpayer according to the procedure, established by Chapter 30 of the Tax code.

14. At stage of preparation for carrying out tax monitoring by tax authority consulting work within which the requirements approved by the legislation and procedure for carrying out tax monitoring are explained to the taxpayer is carried out.

15. Considering uniqueness and specifics of structure and activities of each taxpayer, primary acquaintance of officials of tax authority with information systems of the taxpayer with the subsequent plan development of carrying out tax monitoring is carried out.

16. In the course of preparation of the plan tax authority:

carries out the analysis of statistics of earlier revealed violations of the tax legislation;

constitutes the card of risks of industry;

determines the directions for carrying out tax monitoring.

17. Process of carrying out tax monitoring by authorized officers includes:

remote tracking of transactions and documents of the taxpayer in real time;

analysis of procedure for maintaining synthetic and analytics of calculations for taxes and fees;

check of documentary confirmation of each transaction;

control of correctness of forming of tax base according to regulations of the tax legislation;

control of timeliness, completeness and correctness of reflection of the tax liabilities in accounting and tax statements, and also their execution;

control of justification of use of tax benefits.

18. When carrying out tax monitoring by the authorized officer on each taxpayer the online working magazine in which are specified is kept:

name and identification taxpayer number;

basis and period of carrying out tax monitoring;

time of the beginning and end of tax monitoring;

position, surname, name, middle name of the authorized officers participating in tax monitoring;

analysis results of correctness of calculation and payment (deduction and transfer) taxes and fees;

the revealed discrepancies and mistakes;

accounting of requirements about submission of explanations and documents (information) and results of their execution;

accounting of motivated opinions and results of their execution.

19. In case of identification during tax monitoring of contradictions between the data containing in the submitted documents or discrepancies between the data provided by the taxpayer and which are available for tax authority, the tax authority through personal office of the taxpayer reports about it to the taxpayer with the requirement to provide necessary explanations or to make the corresponding corrections, constituted in form according to appendix No. 7 to this Provision.

20. Explanations are represented by the taxpayer in written or electronic form through personal office of the taxpayer within five days, and corrections are made within ten days from the date of receipt of the requirement.

Chapter 4. The documents (information) providing information exchange when carrying out tax monitoring, procedure and terms of their representation

21. Treat the documents (information) submitted to tax authority and providing information exchange:

accounting policy for the purposes of financial accounting for calendar year for which tax monitoring, with appendix of the working chart of accounts is carried out;

accounting policy for the purposes of tax accounting for calendar year for which tax monitoring is carried out;

turnover balance sheets on accounts of financial accounting;

bookkeeping registers, including expanded account statements of financial accounting, with indication of the name of transaction (documents) connected with calculation of taxes and other charges;

data of analytical registers of tax accounting;

disaggregations of indicators of lines of tax declarations (calculations) created based on registers of tax accounting and bookkeeping registers;

the financial reporting and consolidated financial statements constituted according to requirements of international accounting standards in the presence the taxpayer has obligations on their creation;

source accounting documents;

other documents (information) connected with correctness of calculation (deduction), completeness and timeliness of payment (transfer) of taxes and fees.

22. Claimed documents (information) and explanations can be provided to tax authority by the taxpayer personally or through the representative, are directed by mail by the registered mail, transmitted electronically on telecommunication channels, through personal office of the taxpayer.

23. The document formats (information), represented to tax authority electronically:

for bookkeeping registers and tax accounting: xls, xlsx, pdf;

for source accounting documents and other documents: xls, xlsx, doc, docx, pdf, jpg, gif, jpeg, tif, tiff, xml.

24. Documents including claimed, constituted electronically on the established formats, are signed by the digital signature (further - the EDS) the taxpayer and go through personal office of the taxpayer to tax authority.

25. The claimed document (information) shall contain details of the received requirement about submission of documents (information).

26. Submission of paper documents is made in the form of the copies certified by the taxpayer.

27. The requirement of the notarial certificate of copies of the documents submitted to tax authority (official) is not allowed if other is not stipulated by the legislation.

28. The documents (information) providing information exchange are subject to representation in the following terms:

accounting policy for the purposes of financial accounting for calendar year for which tax monitoring is carried out, with appendix of the working chart of accounts, accounting policy for the purposes of tax accounting for calendar year for which tax monitoring is carried out, - till April 1 of year for which tax monitoring is carried out;

bookkeeping registers - within one month from the date of submission of the corresponding declaration (calculation);

turnover balance sheets on accounts of financial accounting, analytical registers of tax accounting - no later than one month from the date of representation of calculation for the income tax;

disaggregations of indicators of lines of tax declarations (calculations) - within one month from the date of submission of the tax declaration (calculation);

claimed documents (information) and explanations, including source accounting documents and other documents (information), documents confirming the holding the corresponding procedures of internal control and documents containing results of system operation of internal control (in the presence of internal control system), - within five days from the date of receipt of the relevant requirement.

29. In case of provision of documents (information) by means of access to information systems, the taxpayer provides access to documents during the entire period of carrying out tax monitoring.

30. The term of possibility of acquaintance with originals of documents is established within ten days from the date of the notification of the taxpayer by tax authority.

31. During tax monitoring the tax authority has no right to request from the documents which are earlier presented to it in the form of verified copies.

Chapter 5. Direction of the requirement about submission of documents (information) in electronic form

32. The direction and receipt of the requirement about submission of documents (information) in electronic form for telecommunication channels, through personal office of the taxpayer is performed with compulsory use of the EDS.

33. Participants of tax monitoring provide storage of all sent and accepted requirements about submission of documents (information) and claimed documents (information).

34. Date of the direction to the taxpayer of the requirement about submission of documents (information) or date of representation of the claimed document to tax authority (information) in electronic form on telecommunication channels, through personal office of the taxpayer the date fixed in confirmation of date of sending is considered.

35. The requirement about submission of documents (information) is deemed accepted by the taxpayer after its acquaintance with it, but no later than three days from the date of the direction of this requirement.

36. The claimed document (information) is deemed accepted by tax authority in day of sending this document (information) the taxpayer through personal office of the taxpayer.