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The document ceased to be valid since  July 18, 2016 according to Item 2 of the Resolution of the State Tax Committee of the Republic of Uzbekistan of June 10, 2016 No. 2016-21

IT IS REGISTERED

Ministry of Justice

Republic of Uzbekistan

On January 3, 2008 No. 1756

RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of December 18, 2007 No. 2007-65

About approval of Provisional regulations for procedure for accounts presentation and tax calculations on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels

(as amended of the Resolution registered by Ministry of Justice of 01.04.2013 No. 1756-1)

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" (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" the State Tax Committee of the Republic of Uzbekistan decides collection of the legislation of the Republic of Uzbekistan:

1. Approve Provisional regulations for procedure for accounts presentation and tax calculations on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels 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

Approved by the resolution of the State Tax Committee of the Republic of Uzbekistan of December 18, 2007 No. 2007-65

Provisional regulations for procedure for accounts presentation and tax calculations on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels

These Provisional regulations, 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 the general principles of the organization of submission by taxpayers of the financial reporting and tax calculations (further - tax statements in electronic form) on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels.

I. General provisions

1. For the purpose of application of these Provisional regulations the following basic concepts are used:

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 EDS key - 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;

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

the certificate of key of the EDS (signature key certificate) - the document confirming compliance of open key of the digital signature to the closed key of the digital signature and issued by the Center of registration to the owner of the closed key of the digital signature;

the means of cryptographic information security (MCIS) - hardware, program or the hardware and software performing cryptographic transformations of information for ensuring its safety;

means of the EDS - set technical and the software providing creation of the EDS in the electronic document, confirmation of authenticity of the EDS, creation of the closed and open keys of the EDS;

The center of registration of keys of the digital signature (daleetsentr registration) - the legal entity who underwent state registration in specially authorized body and performing functions, stipulated by the legislation;

the electronic document - the information fixed electronically, confirmed with the digital signature and having other details of the electronic document allowing to identify it.

2. Participants of electronic document management in case of submission of tax statements in electronic form are:

the taxpayer - the sender of tax statements;

the bodies of the State Tax Service performing acceptance and processing of tax statements - the receiver of tax statements.

3. Submission of tax statements in electronic form can be performed at the request of the taxpayer and in the presence at it necessary hardware, and also the corresponding software.

4. For the taxpayers who are not representing tax statements in electronic form the operating procedure for submission of tax statements on paper remains. At the same time the taxpayer representing tax statements in electronic form without submitting the copy of these reports on paper in tax authority, shall constitute and file the copy on paper at itself for the subsequent control.

Person, the representative to sign tax statements in electronic form and, therefore, the owner of key of the EDS is person, authorized to sign tax statements in paper form.

The tax statements in electronic form which are not signed by the authorized person cannot be accepted.

5. In case of submission of tax statements in electronic form hardware, and also the corresponding software shall allow:

forming of tax statements in electronic form for subsequent its transfer to body of the State Tax Service in place of registration of the taxpayer;

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