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RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of November 2, 2021 No. 664

About approval of the Regulations on procedure for maintaining the list of the organizations of the tax consultants having the right to issue of the conclusion on taxes in case of voluntary liquidation of taxpayers and issues of the conclusions on taxes in case of voluntary liquidation of taxpayers

(as amended of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 19.08.2023 No. 400)

For the purpose of ensuring execution of the resolution of the President of the Republic of Uzbekistan of September 30, 2020 No. PP-4846 "About measures for further development of the sphere of tax consultation" the DECIDES: Cabinet of Ministers

1. Approve Regulations on procedure for maintaining the list of the organizations of the tax consultants having the right to issue of the conclusion on taxes in case of voluntary liquidation of taxpayers, and issues of the conclusions on taxes in case of voluntary liquidation of taxpayers according to appendix providing:

procedure for forming of the list of the organizations of the tax consultants having the right to issue of the conclusion on taxes in case of voluntary liquidation of taxpayers;

procedure for publication by the State Tax Committee of the Republic of Uzbekistan for the list of the organizations of tax consultants;

procedure for determination of taxpayers who can be voluntarily liquidated by means of issue of the conclusion on taxes;

procedure for rendering services in tax consultation, and also issues and recognitions of the conclusion on taxes in case of voluntary liquidation of taxpayers;

procedure for elimination of the discrepancies revealed in data of tax statements of the taxpayer;

procedure for test tax authorities on selective basis of the issued conclusions on taxes of the organizations of tax consultants.

2. To the Ministry of Finance together with the State Tax Committee of the Republic of Uzbekistan and Chamber of tax consultants of Uzbekistan carefully to study law-enforcement practice on execution of this resolution, to bring till December 1, 2022 in the Cabinet of Ministers of the offer on further broad involvement of the organizations of tax consultants in process of issue of the conclusions for taxes in case of voluntary liquidation of taxpayers.

3. To state Item 3 of the Regulations on procedure for voluntary liquidation of subjects of the entrepreneurship and the termination of their activities approved by the resolution of the Cabinet of Ministers of August 21, 2019 No. 704, in the following edition:

"3. Other features of liquidation of the separate commercial organizations, and also the terminations of activities of subjects of individual entrepreneurship which are not provided by this Provision can be established by acts of the legislation".

4. To the Ministry of Finance, the State Tax Committee of the Republic of Uzbekistan together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

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 reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov D. A., Minister of Finance of the Republic of Uzbekistan Ishmetov T. A. and chairman of the State Tax Committee of the Republic of Uzbekistan Kudbiyev Sh. D.

Prime Minister of the Republic of Uzbekistan

A. Aripov

 

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