PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of February 26, 2024 No. UP-39

About optimization of measures of responsibility for some tax offenses

For the purpose of ensuring execution of the priority tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 18, 2023 and also liberalization of responsibility for violation of the tax legislation:

1. Approve the offer of the Tax Committee, Chamber of Commerce and Industry Authorized on protection of the rights and legitimate interests of subjects of entrepreneurship about establishment of the following sizes of financial sanctions for violation of the requirements established by the legislation or procedure on display of fiscal marks either equipment by the automated measuring means of accounting or to ensuring integration with information systems of tax authorities and also violation by producers, importers and sellers of rules of obligatory digital marking of goods (products) means of identification (further - fiscal offenses), in particular, for:

the offense made for the first time - in the amount of 2 percent of the net revenue received in the last reporting quarter in which realization took place;

the offense made repeatedly within one year after application of financial sanctions - in the amount of 20 percent of the net revenue received in the last reporting quarter in which realization took place.

2. Determine that 98 percent of the available debt on the financial sanctions applied for fiscal offenses before entry into force of this Decree are written off, the judicial and performing cases connected with collection of cancelled debt - stop.

3. Not apply financial sanctions and administrative punishments for fiscal offenses before entering of corresponding changes into the Tax code proceeding from this Decree.

4. To the Tax Committee in a month:

together with the Ministry of Economics and finance, Chamber of Commerce and Industry and the Representative for protection of the rights and legitimate interests of subjects of entrepreneurship to introduce to the Cabinet of Ministers the bill on introduction of amendments to the Tax Code proceeding from Item 1 of this Decree;

provide return in accordance with the established procedure to appropriate subjects of entrepreneurship of 98 percent of the amounts of the penalties collected for fiscal offenses before entry into force of this Decree on account of the forthcoming payments.

5. Assign to the chairman of the Tax Committee Sh. D. Kudbiyev the personal responsibility for the effective organization of execution of this Decree.

To impose control of execution of this Decree on the deputy prime minister D. A. Kuchkarov.

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