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The document ceased to be valid since  February 22, 2021 according to the Resolution of the State Tax Committee of the Republic of Uzbekistan, the Ministry of development of information technologies and communications of the Republic of Uzbekistan of January 18, 2021 No. 2021-06, 13 of January, 2021 No. 21/15

It is registered

Ministry of Justice

Republic of Uzbekistan

On August 13, 2007 No. 1702

RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, UZBEK COMMUNICATION AGENCY AND INFORMATIZATION

of July 4, 2007 No. 2007-44, 4 of July, 2007 No. 17-8/1985

About approval of the Instruction for participants of electronic document management on ensuring information security in case of accounts presentation and tax calculations electronically

According to the Tax Code of the Republic of Uzbekistan, the laws of the Republic of Uzbekistan "About the State Tax Service", "About the digital signature", "About electronic document management", the resolution of the President of the Republic of Uzbekistan of 15.06.2005 NPP-100 "About Enhancement of the Reporting System Represented by Subjects of Entrepreneurship and Strengthening of Responsibility for Its Illegal Reclamation" (Collection of the legislation of the Republic of Uzbekistan, 2005, 168) and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 04.08.2006 N157 "About Further Enhancement of Information Servicing of Taxpayers and Information System of Bodies of the State Tax Service" is decided by Art. N23-24,:

1. Approve the Instruction for participants of electronic document management on ensuring information security in case of accounts presentation and tax calculations electronically according to appendix.

2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Chairman State

Tax Committee

 

B. Parpiyev

CEO

Uzbek agency

communications and informatizations

 

 

A. Aripov

Approved by the resolution of the State Tax Committee of the Republic of Uzbekistan and the Uzbek communication agency and informatization of July 4, 2007 No. 2007-44, No. 17-8/1985

The instruction for participants of electronic document management on ensuring information security in case of accounts presentation and tax calculations electronically

This Instruction, according to the Tax Code of the Republic of Uzbekistan, the laws of the Republic of Uzbekistan "About the digital signature", "About electronic document management", the resolution of the President of the Republic of Uzbekistan of 15.06.2005 NPP-100 "About Enhancement of the Reporting System Represented by Subjects of Entrepreneurship and Strengthening of Responsibility for Its Illegal Reclamation" (Collection of the legislation of the Republic of Uzbekistan, 2005, Art. N23-24, 168) and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 04.08.2006 N157 "About Further Enhancement of Information Servicing of Taxpayers and Information System of Bodies of the State Tax Service", determines procedure for the organization and ensuring information security in case of accounts presentation and tax calculations electronically (further - tax statements electronically) by means of telecommunication channels.

Action of this Instruction extends to the physical persons and legal entities representing tax statements electronically.

I. General provisions

1. For the purpose of this Instruction the following concepts are applied:

the automated workplace (AW) - the workstation of computer network based on computer aids and specialized software meeting the requirements of operational and technical documentation;

the digital signature (DS) - 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 owner of the closed key of EPTs - the physical person who created the digital signature (signing the electronic document) and addressed to which the Center of registration issues the certificate of key of the digital signature;

the closed EDS key - the sequence of symbols received with use of means the EDS known only to the signing person and intended for creation of the digital signature in the electronic document;

cryptographic information security - complex of the actions aimed at providing integrity, availability and confidentiality of information, performed by means of algorithms of cryptographic transformation;

EDS key compromise - loss of trust to the fact that the used keys ensure safety of information.

The next events belong to the events connected with compromise of keys of the EDS, including without limitation:

loss of key carriers;

loss of key carriers with their subsequent detection;

dismissal of the employees who had access to key information;

abuse of regulations of storage and destruction (after the termination of effective period) confidential key;

emergence of suspicions on information leakage or its misstatement of system of confidential communication;

violation of seal on the safe with key carriers;

cases when it is impossible to determine authentically what happened to key carriers (including if the key carrier failed, and evidential will not confute the fact of unauthorized access for the malefactor to it);

unauthorized access - access for the subject to object or information in defiance of the rules of differentiation of access established in system;

open key of the EDS - the sequence of symbols received with use of means of the EDS, corresponding to the closed EDS key available to any user of information system and the EDS intended for confirmation of authenticity in the electronic document;

confirmation of authenticity of the EDS - positive result of check of accessory of the digital signature to the owner of the closed key of the EDS and lack of misstatements of information in the electronic document;

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