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Ministry of Justice

Republic of Uzbekistan

On October 9, 2007 No. 1724

RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of September 11, 2007 No. 2007-54

About approval of the Regulations on procedure for charge of penalty fee on taxes and other obligatory payments

(The last edition from 06-05-2014)

According to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)), article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, the Art. 232) and the Presidential decree of the Republic of Uzbekistan of August 24, 2011 No. UP-4354 "About additional measures for forming of the most favorable business environment for further development of small business and private entrepreneurship" (2011, No. 34-35, of the Art. 344) the State Tax Committee of the Republic of Uzbekistan decides collection of the legislation of the Republic of Uzbekistan:

1. Approve the enclosed Regulations on procedure for charge of penalty fee on taxes and other obligatory payments.

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 of the State Tax Committee

B. Parpiyev

 

Approved by the Resolution of the State Tax Committee of the Republic of Uzbekistan of September 11, 2007 No. 2007-54

Regulations on procedure for charge of penalty fee on taxes and other obligatory payments

This Provision according to the Tax code of the Republic of Uzbekistan (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 52 (II)) and the Law of the Republic of Uzbekistan "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, the Art. 232) determines procedure for charge and distribution of penalty fee by the taxes and other obligatory payments which are not paid to the terms established by the legislation and extends to physical persons, legal entities and their separate divisions to whom the obligation on tax payment and other obligatory payments is assigned (further - taxpayers).

I. General provisions

1. In this Provision the following concepts are used:

taxes and other obligatory payments - obligatory money payments in the Government budget of the Republic of Uzbekistan and the state trust funds established by the Tax code of the Republic of Uzbekistan;

excessively paid amount - positive difference between the amount of taxes and other obligatory payments paid and added to payment;

front card of the taxpayer - the document of the established form in which it is recorded the accrued and paid amounts of taxes and other obligatory payments, and also penalty fee and penalties;

 tax debt - outstanding amount on taxes and other obligatory payments, including financial sanctions, not brought in the time established by the Tax code of the Republic of Uzbekistan;

penalty fee - the financial sanction added from the amount of tax debt, since next day after fixed term of payment till day of payment inclusive in the amount of, established by the legislation.

2. Bodies of the State Tax Service for place of registration of the taxpayer for charge of penalty fee for types of tax and other obligatory payments open front card of the taxpayer.

3. For charge of penalty fee, on the amount falling on excess of tax debt over excessively paid amount in front card of the taxpayer all transactions with reflection of balance on each type of tax and other obligatory payments (except for tax on the income on physical persons) for transaction date are reflected (conducting record in front card of the taxpayer).

II. Charge of penalty fee

4. The penalty fee is charged from the amount of the tax debt reflected in front card of the taxpayer since next day after the termination of payment due date for each day of delay in the amount of percent 0,033.

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