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The document ceased to be valid since  November 8, 2022 according to Appendix to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of November 4, 2022 No. 60, on October 31, 2022 No. 2022-35

It is registered

Ministry of Justice

Republic of Uzbekistan

On December 17, 2007 No. 1750

RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of December 17, 2007 No. 107, on December 17, 2007 No. 2007-64

About approval of the Regulations on procedure for issue, cancellation and cancellation of the qualification certificate of the tax consultant

(as amended on 20-01-2020)

Based on the Law of the Republic of Uzbekistan "About tax consultation", according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of March 20, 2007 No. 55 "About measures for development of the sphere of tax consultation" (Collection of the legislation of the Republic of Uzbekistan, 2007, No. 12, the Art. 111), we decide:

1. Approve the enclosed Regulations on procedure for issue, cancellation and cancellation of the qualification certificate of the tax consultant.

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.

Minister of Finance

R. Azimov

Chairman State

Tax Committee

 

B. Parpiyev

Approved by the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of December 17, 2007 No. 107, No. 2007-64

Regulations on procedure for issue, cancellation and cancellation of the qualification certificate of the tax consultant

This Provision according to the Law of the Republic of Uzbekistan "About tax consultation", the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 20.03.2007 No. 55 "About measures for development of the sphere of tax consultation" (The collection of the legislation of the Republic of Uzbekistan, 2007, No. 12, of the Art. 111) determines procedure for issue, cancellation and cancellation of the qualification certificate of the tax consultant.

I. General provisions

1. Tax consultant is the physical person having the qualification certificate of the tax consultant (further - the qualification certificate).

2. The qualification certificate grants the right to physical person to perform activities for tax consultation if this person is on the staff of the organization of tax consultants or if with it the organization of tax consultants signs the agreement of civil nature.

II. Procedure for issue, renewal and issue of the duplicate of the qualification certificate

3. The qualification certificate is issued by the Ministry of Finance of the Republic of Uzbekistan (further - the Ministry of Finance) on condition of successful passing of qualification examination by the applicant.

4. The qualification certificate is drawn up on the special form of the certificate in form according to appendix to this Provision.

5. The form of the qualification certificate is the document of the strict accounting, has accounting series, number and degree of security.

The form of the qualification certificate is made by request of the Ministry of Finance by typographical method according to the procedure, established by the legislation.

6. The qualification certificate is issued for unrestricted term and is valid in all territory of the Republic of Uzbekistan.

7. The qualification certificate is drawn up in 10-day time from the date of signing of the protocol of results of qualification examination and issued under list in the register of tax consultants to the physical person who passed qualification examination or his representative based on the power of attorney.

8. In case of change of surname (name, middle name) or other passport data specified in the certificate, the owner of the qualification certificate shall submit no later than 10-day term to the Ministry of Finance the application for renewal of the qualification certificate with appendix of the qualification certificate which is subject to renewal, originals of the documents confirming corresponding changes and also the bank payment document testimonial of transfer of payment for renewal of the qualification certificate.

9. Renewal of the qualification certificate is performed within 3 working days from the date of submission of the corresponding statement by the tax consultant. At the same time the new qualification certificate is issued.

Earlier issued qualification certificate is destroyed in accordance with the established procedure.

10. Instead of the lost or become useless qualification certificate according to the statement of the owner the duplicate can be issued.

11. The owner of the lost qualification certificate shall declare in seal loss of the qualification certificate and provide publication copy to the Ministry of Finance.

12. The become useless qualification certificate is subject to return to the Ministry of Finance and destruction in accordance with the established procedure.

13. The duplicate of the qualification certificate is issued within 3 working days from the date of submission of the corresponding statement.

14. In case of renewal of the qualification certificate or issue of its duplicate in the qualification certificate earlier assigned register number is specified.

15. For registration and issue of the qualification certificate, and also the tax consultant pays the amount in the amount of one basic settlement size on payment date for issue of its duplicate.

16. For renewal of the qualification certificate the payment in the amount of 1/2 basic settlement sizes on payment date is levied.

17. The specified means are transferred into the special account of the Ministry of Finance and used for covering of the expenses connected with execution of qualification certificates, and also postage expenses.

III. Procedure for cancellation and cancellation of the qualification certificate of the tax consultant

18. The basis for cancellation of the qualification certificate is:

a) statement of the tax consultant;

b) provision by the tax consultant of the data received during tax consultation to the third parties without written permission of the client (principal);

c) making within year of two violations of the law when implementing tax consultation;

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