Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

It is registered

Ministry of Justice of RUZ

May 3, 2012.

Registration No. 2357

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of March 29, 2012 No. 31

About approval of the National standard of tax consultation (NSNK No. 1) "Procedure for creation of the service provision agreement on tax consultation"

According to article 7 of the Law of the Republic of Uzbekistan "About tax consultation" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2006, No. 9, the Art. 497) and in pursuance of Item 61 of Appendix No. 2 to the resolution of the President of the Republic of Uzbekistan of November 26, 2010 No. PP-1438 "About the priority directions of further reforming and increase in stability of financial bank system of the republic in 2011 - 2015 and achievements of high international rating rates" (Collection of the legislation of the Republic of Uzbekistan, 2010, to No. 48, of the Art. 442), I order:

1. Approve the National standard of tax consultation (NSNK No. 1) "Procedure for creation of the service provision agreement on tax consultation" according to appendix.

2. This order becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Minister R. AZIMOV

Appendix

to the order of the Minister of Finance of the Republic of Uzbekistan of March 29, 2012 No. 31

National standard of tax consultation (NSNK No. 1) "Procedure for creation of the service provision agreement on tax consultation"

This National standard of tax consultation (NSNK No. 1) (further - the standard) according to the Law of the Republic of Uzbekistan "About tax consultation" (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2006, No. 9, the Art. 497) is element of normative regulation of activities for tax consultation in the Republic of Uzbekistan.

Chapter I. General provisions

1. The purpose of this standard is establishment of procedure for creation of the service provision agreement on tax consultation (further - the agreement).

2. Requirements of this standard are obligatory to application of tax consultants by all organizations.

3. This standard does not extend to the services rendered by the organization of tax consultants on:

to statement, recovery and conducting financial accounting;

to creation of the financial reporting;

to consulting on financial accounting, management and other questions of financial and economic activities.

Chapter II. Requirements for creation of the agreement

4. Services in tax consultation are performed on the basis of the agreement signed in writing between the organization of tax consultants and legal entities and physical persons (further - the client (principal)).

5. The agreement is signed in duplicate (in one copy for each of the parties) and shall be signed by the organization of tax consultants and the client (principal).

6. The organization of tax consultants has the right to sign the contract with the client (principal) irrespective of the place of his residence and the location (postal address).

7. The following conditions shall be provided in the agreement:

subject of the agreement; timelines for delivery of services;

the size, conditions and terms of the made payment for the rendered services; rights and obligations of the organization of tax consultants and client (principal);

data on availability of the policy of assurance of the civil responsibility of the organization of tax consultants;

responsibility of the parties for non-execution or improper execution of obligations under the agreement, and also for violation of the rights and legitimate interests of the third parties.

The agreement can include also other conditions according to the legislation.

8. For the client (principal) copies of the following documents are attached to the agreement:

policy of assurance of the civil responsibility of the organization of tax consultants;

the qualification certificate of the tax consultant issued addressed to the head of the organization of tax consultants.

In the agreement in details of the organization of tax consultants (contractor) numbers, dates of issue of the qualification certificate of the tax consultant and the policy of assurance of the civil responsibility are also specified.

9. The subject of the agreement are:

rendering services to the client (principal) concerning calculation and tax payment and other obligatory payments;

assistance to the client (principal) in case of creation of tax statements;

determination and accounting of the taxation objects and objects connected with the taxation;

representation for and on behalf of the client (principal) in court, law enforcement and monitoring bodies on the tax matters;

representation of participants of the relations regulated by the tax legislation in bodies of the State Tax Service, and also during pre-judicial settlement of tax dispute and in court;

rendering services to the client (principal) during conducting tax audits.

10. The agreement can include one or several types of service on tax consultation.

11. Agreements can be:

on rendering the one-time (one-time) services providing tax consultation on specific question or the problem specified in case of the conclusion of the agreement;

on rendering the services during the certain period of time providing consultation on any questions connected with the taxation set in written and in oral form during validity;

providing rendering services in tax consultation by representation of interests of the client (principal) in bodies of the State Tax Service, law enforcement and other monitoring bodies, and also in court.

12. Timelines for delivery of services on tax consultation are established depending on the subject of the agreement.

13. The size, conditions and terms of the made payment for the rendered services in tax consultation are established depending on the subject of the agreement and timeline for delivery of services. At the same time the condition of advance payment in the amount of at least established by the legislation shall be provided. The amount of payment cannot be established depending on financial results (the extent of the benefit received by the client (principal)) of tax consultation.

14. The organization of tax consultants bears responsibility for damnification to the client (principal) owing to non-execution or improper execution of the agreement. Losses, including lost profit, caused to the client (principal), are subject to compensation according to the procedure, established by the legislation.

15. The organization of tax consultants does not bear responsibility for consequences rendered uslugiya if such consequences arose in connection with provision by the client (principal) of unreliable information.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.