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The document ceased to be valid since  September 4, 2017 according to Item 3 of the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of  August 28, 2017 No. 677

RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of May 21, 2010 No. 98

About further enhancement of legal regulation of activities of bodies of the State Tax Service

(as amended on 01-05-2017)

In pursuance of the resolution of the President of the Republic of Uzbekistan of January 8, 2010 N PP-1257 "About measures for further upgrade of system of tax authorities of the republic" and for the purpose of further enhancement of legal regulation of activities of bodies of the Cabinet of Ministers State Tax Service decides:

1. Approve:

Regulations on the State Tax Committee of the Republic of Uzbekistan according to appendix No. 1;

Regulations on Head department on control of activities of the markets and malls of the State Tax Committee of the Republic of Uzbekistan according to appendix No. 2

Assign to the Chairman of the State Tax Committee of the Republic of Uzbekistan the personal responsibility for strict observance by employees of bodies of the State Tax Service of the regulations and requirements provided by the provisions approved by this resolution.

2. Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.

3. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 4.

4. To impose control of execution of this resolution on the Prime Minister of the Republic of Uzbekistan Sh. M. Mirziyoyev.

President of the Republic of Uzbekistan

I. Karimov

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 21, 2010 No. 98

Regulations on the State Tax Committee of the Republic of Uzbekistan

I. General provisions

1. This Provision according to the Law of the Republic of Uzbekistan "About the State Tax Service", the Tax code of the Republic of Uzbekistan, the resolution of the President of the Republic of Uzbekistan of January 8, 2010 No. PP-1257 "About measures for further upgrade of system of tax authorities of the republic" and other acts of the legislation determines the status, tasks, functions, powers and organizational bases of activities of the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee).

2. The State Tax Committee is republican state body on control in the field of ensuring compliance with the tax legislation, protection of economic interests and property rights of the state.

The State Tax Committee in the activities is accountable to the Cabinet of Ministers of the Republic of Uzbekistan.

3. The State Tax Committee are a part of the system the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, the state tax authorities of areas, cities and areas in the cities (further - territorial authorities of the State Tax Service), and also the subordinated organizations and educational institutions (further - the subordinated organizations).

Bodies of the State Tax Service perform the activities irrespective of state bodies, public authorities on places according to the legislation.

The decisions made by bodies of the State Tax Service within their competence are obligatory for all taxpayers: legal entities, individual entrepreneurs and physical persons.

4. The State Tax Committee is guided in the activities by the Constitution and the laws of the Republic of Uzbekistan, resolutions of chambers of Oliy Majlis of the Republic of Uzbekistan, decrees, resolutions and orders of the President of the Republic of Uzbekistan, resolutions and orders of the Cabinet of Ministers of the Republic of Uzbekistan, other acts of the legislation and this Provision.

5. Bodies of the State Tax Service carry out the tasks assigned to them in interaction with other state bodies of management, public authorities on places, self-government institutions of citizens, law enforcement, statistical and financial bodies, banks and other organizations.

6. Material logistics of the State Tax Committee, territorial authorities of the State Tax Service, including compensation of their workers, is performed at the expense of means of the republican budget of the Republic of Uzbekistan within the allocated budgetary appropriations, means of Special fund of financial support, social protection, development of tax authorities and contingencies of the State Tax Committee, and also means of other sources which are not forbidden by the legislation.

7. The State Tax Committee and territorial authorities of the State Tax Service are legal entities, have seal with the image of the State Emblem of the Republic of Uzbekistan and with the name.

II. Main objectives of the State Tax Committee

8. The main objectives of the State Tax Committee are:

realization of the state tax policy and ensuring efficient control of observance of the tax legislation, correctness of calculation, completeness and timeliness of tax payment and other obligatory payments;

providing in full receipts of taxes and other obligatory payments in the Government budget of the Republic of Uzbekistan, in the state trust funds and in off-budget funds according to the Tax code of the Republic of Uzbekistan and other acts of the legislation;

implementation of measures for increase in collecting of taxes, enhancement of mechanisms of the taxpayer registration on the basis of maintaining the single integrated information resource base of data, expansion of the sphere of the information and advisory and interactive services provided to them, realization of complex actions for prevention, identification and suppression of tax offenses;

suppression of sources of illicit trafficking in money, ensuring systematic control of timeliness and completeness of delivery of cash revenue by the legal entities and physical persons perfroming cash calculations with the population;

introduction of offers on further enhancement of the legislation on stimulation of activities of business entities, legal entities and physical persons, provision by it of necessary privileges and preferences;

implementation of tough control of financial and economic activities of the markets and malls, observance of the tax legislation by them and on the offenses revealed in their territory conducting inquiry with transfer of criminal cases to law enforcement agencies;

ensuring coordination of monitoring bodies of the republic concerning checks of activities of business entities, non-admission of duplication and abuses when carrying out this work;

implementation, within the competence, efficient control of strict observance of the legislation when implementing by legal entities and physical persons currency and export-import transactions;

carrying out system work on completion of bodies of Tax Service by conscientious, highly-skilled employees, to resolute eradication of the facts of corruption and conventional attitude to case, providing on permanent basis of retraining and advanced training of personnel.

III. Functions of the State Tax Committee

9. According to the assigned tasks the State Tax Committee performs the following functions:

a) in the field of realization of the state tax policy:

participates in development of the forecast of receipts of taxes and other obligatory payments in the Government budget of the Republic of Uzbekistan, the state trust funds and off-budget funds;

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