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The document ceased to be valid since   April 11, 2016 according to Item 2 of the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of March 3, 2016 No. No. 10, 2016-06 "About approval of the Regulations on procedure for return on the bank account of the taxpayer of the amount of excess on the value added tax formed as a result of application of zero rate"

It is registered

Ministry of Justice

Republic of Uzbekistan

On May 16, 2008 No. 1807

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

of April 30, 2008 No. No. 44, 2008-23

About approval of the Regulations on return to taxpayers of the amount of excess on the value added tax formed as a result of application of zero rate

(as amended on 08-06-2015)

According to article 228 of the Tax Code of the Republic of Uzbekistan, we decide:

1. Approve the enclosed Regulations on return to taxpayers of the amount of excess on the value added tax formed as a result of application of zero rate.

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 of the State Tax Committee

B. Parpiyev

Approved by the Resolution of the Ministry of Finance, State Tax Committee of the Republic of Uzbekistan of April 30, 2008 No. No. 44, 2008-23

Regulations on return to taxpayers of the amount of excess on the value added tax formed as a result of application of zero rate

This Provision according to articles 227 and 228 of the Tax Code of the Republic of Uzbekistan determines procedure for return to taxpayers of the amount of excess on the value added tax formed as a result of application of zero rate.

1. General provisions

1. In this Provision excess of tax amount on value added (further - "VAT") is understood as excess to the subject payment (paid) VAT amount, carried in offsetting on actually received goods (works, services) used in the turnover assessed on zero rate.

2. Return of VAT amount is made in the following priority in the way:

the repayment of VAT amount which is subject to payment according to article 207 of the Tax Code of the Republic of Uzbekistan (the VAT amount which is subject to payment on works and services provided by nonresidents of the Republic of Uzbekistan);

repayments of the tax debt which is available for the company for other taxes;

money transfers on the bank account of the taxpayer according to article 228 of the Tax Code of the Republic of Uzbekistan.

3. Return of VAT amount on account of repayment of tax debt is performed by the relevant financial bodies in case of representation by body of the State Tax Service of the conclusion on return, based on the written application of the company.

Return of VAT amount on account of debt repayment on taxes, including debt on payment of the VAT according to article 207 of the Tax Code of the Republic of Uzbekistan, is performed by the direction of the amount of means within the amount of excess of the VAT for the account of the company in the amount of the available tax debt with the subsequent transfer of the amount of payment of its debt on other types of tax returned to it determined by article 23 of the Tax Code of the Republic of Uzbekistan, except for income tax using if necessary special account 23202.

Transfer of the VAT amount which is subject to return into the account of the company is made by the relevant district (city) finance division from balance sheet account 23402 with conditional number (UNS) for the VAT. Transfer is performed due to the current receipts of the VAT in the budget, before their splitting between the republican budget, the budget of the Republic of Karakalpakstan and local budgets.

4. In case of absence at the company of the tax debt, return of VAT amount is performed on the bank account of the company by the Ministry of Finance of the Republic of Uzbekistan by transfer of budgetary funds from the Single treasury account (further - EKS) within the amount determined in the conclusion of relevant organ of the State Tax Service.

5. Return of VAT amount according to item 4 of this provision is performed one-timely within twenty days from the moment of obtaining by relevant organ of the State Tax Service of the statement of the taxpayer for VAT return.

2. Procedure for VAT return

6. The taxpayer for VAT return according to item 4 of this provision represents to the state tax authorities of the area (city) in place of registration the statement in form according to appendix No. 1 to this Provision, with appendix of the following documents in four copies:

a) the reconciliation statement of debt of the taxpayer on taxes and other obligatory payments certified by the state tax authorities of the area (city).

The reconciliation statement of debt of the taxpayer on taxes and other obligatory payments is constituted by taxes and other obligatory payments to the 15th following for reporting and is valid during calendar month;

b) calculation of the VAT for Forms of tax statements (reg. No. 2439 of March 22, 2013) (Collection of the legislation of the Republic of Uzbekistan, 2013, No. 12-(I), the Art. 162);

c) calculation of the VAT amount which is subject to return on the bank account of the taxpayer signed by the head and the chief accountant (or the other person to who functions of financial accounting and financial management) the taxpayer are assigned and ranking officers of bodies of the State Tax Service to whom functions on consideration of materials on VAT return are assigned in form according to appendices No. No. 2 and 3 to this Provision (the example of filling of calculation is given in appendices No. No. 2a and 2b to this Provision);

d) if to the taxpayer the VAT return was performed earlier, data on the amounts, the periods and dates of VAT return in form according to appendix No. 4 to this Provision are represented;

e) in case of return of the taxpayer of the VAT according to the procedure, determined in Item 15 of this provision, are represented also certified by the official of the taxpayer and copies under seal of the signed agreements to deliver goods (works, services), source documents confirming goods issue (works, services), acts of reconciliations of debt of the taxpayer to the companies suppliers, and also acts of reconciliations of debt of the companies software suppliers to taxes and obligatory payments in the budget, including debt on obligatory contributions to the off-budget Pension fund, Republican road Fund, and also to off-budget fund of reconstruction, capital repairs and equipment of comprehensive schools, professional colleges, academic lyceums and medical institutions under the Ministry of Finance, drawn up in accordance with the established procedure;

Statements of reconciliations of debt are drawn up on the first or later date in which documents are submitted, and are valid until the end of calendar month.

e) if receipt of currency earnings for shipped goods is made in various foreign currencies, calculation of recalculation of foreign currency in national currency (bags) on the rate established by the Central bank of the Republic of Uzbekistan the last day of month in which shipment was performed certified by the taxpayer and sealed it in form according to appendix No. 9 to this Provision is represented.

7. In addition to the documents specified in Item 6 of this provision the following documents in four copies are submitted:

a) for the VAT return formed as a result of commodity export:

the copies of contracts certified by the official of the taxpayer and under seal;

copies of cargo customs declarations (further - GTD) with mark of the customs authority performing release of goods in export regime and also the summary register of statements GTD;

the copy of the bank statements confirming receipt of the amount of currency earnings under contracts (on shipped consignment of goods) and the summary register of copies of statements from personal account, and also the summary register of statements;

copies of shipping documents with mark of the customs authority located at the check point from customs area of the Republic of Uzbekistan, goods confirming sending to the country of destination;

b) for the VAT return formed as a result of sales of goods (works, services) to the foreign diplomatic and equated to them representations for official use - the copies of the invoices which are drawn up in the established form, certified by the official of the taxpayer and sealed it;

c) for the VAT return formed as a result of performance of works, rendering services in conversion of the goods placed under customs regime "conversion on customs area" and also the rendering services in transportation of foreign freights through the territory of the Republic of Uzbekistan (transit cargoes):

the copies of contracts for performance of works, rendering services in conversion of goods certified by the official of the taxpayer and under seal;

copies of the bank statements confirming payment of the performed works (the rendered services) on the contracts specified in the previous paragraph and the summary register of statements;

copies of the documents confirming the performance of works, rendering the services signed by the seller and the buyer of works (services), certified by the official of the taxpayer and sealed it;

d) for the VAT return formed as a result of realization of textile semifinished products (yarn, fabrics, knitted cloth and waste of hlopkopryadeniye) on the domestic market for freely convertible currency using zero rate on the VAT:

the copy of the delivery contract of textile semifinished products certified by the official of the taxpayer and under seal;

copies of the invoices which are drawn up in the established form, the textile semifinished products confirming leave to the buyer;

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