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The document ceased to be valid since  November 21, 2020 according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of November 20, 2020 No. 736

RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 24, 2012 No. 307

About approval of the Regulations on procedure for write-off of bad tax debt

(as amended on 21-10-2019)

For the purpose of implementation of the Presidential decree of the Republic of Uzbekistan of July 18, 2012 the No. UP-4455 "About Measures for Further Cardinal Improvement of Business Environment and Provision of Bigger Freedom to Entrepreneurship" Cabinet of Ministers decides:

1. Approve Regulations on procedure for write-off of bad tax debt according to appendix.

2. To the State Tax Committee together with the Ministry of Justice of the Republic of Uzbekistan and other interested ministries and departments in two-month time:

make in the Cabinet of Ministers of the Republic of Uzbekistan offers on the changes and amendments in the legislation following from this resolution;

bring departmental regulatory legal acts into accord with this resolution.

3. To impose control of execution of this resolution on the First Deputy Prime Minister of the Republic of Uzbekistan R. S. Azimov.

Prime Minister of the Republic of Uzbekistan

Shavkat Mirziyoev

 

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of October 24, 2012 No. 307

Regulations on procedure for write-off of bad tax debt

I. General provisions

1. This Provision according to the Civil code, the Tax code and the Law of the Republic of Uzbekistan "About bankruptcy" regulates procedure for write-off of bad tax debt by bodies of the State Tax Service.

The tax debt recognized as hopeless is subject to write-off.

2. Bad tax debt of the legal entity the tax debt of the liquidated legal entity unsatisfied for the lack of property is recognized.

3. Bad tax debt of physical person is recognized:

tax debt of the died physical person - regarding the insurance premiums of citizens added penalty fee and (or) penalties, income tax of the fixed tax and for the period till January 1, 2019 in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan, excess of the amount of the tax liability on tax payment and other obligatory payments of the died physical person over the cost of the inherited property. The tax debt of the died physical person is also considered hopeless in case of absence of the heir;

tax debt of the physical person recognized by court bezvestnootsutstvuyushchy or incapacitated - in the part exceeding property value of this physical person. In case of adoption in accordance with the established procedure of the decision on cancellation of recognition of physical person it is unknown absent or incapacitated or decision making about recognition of physical person capable action of earlier cancelled tax debt is resumed irrespective of the term of limitation period;

tax debt of the individual entrepreneur declared bankrupt - in the part unsatisfied for the lack of property.

II. Write-off of bad tax debt of legal entities

4. The liquidating managing director in the presence of outstanding tax debt by results of liquidating production shall provide to body of the State Tax Service for place of registration of legal bankrupt person the copy of the report on the results of the procedure of liquidating production no later than date of submission of the report to economic court.

5. Determination of economic court about completion of liquidating production of the legal entity declared bankrupt is the basis for acceptance by body of the State Tax Service of the decision on write-off of tax debt of this legal entity.

6. Write-off of bad tax debt of legal entities is made based on the decision of the head or the deputy manager of body of the State Tax Service in form according to the appendix N 1 to this Provision.

Are applied to the decision on write-off of bad tax debt:

the copy of determination of economic court about completion of liquidating production of legal bankrupt person;

copy of the report on the results of the procedure of liquidating production;

the certificate of the amounts of tax debt in form according to the appendix N 2 to this Provision;

front cards of the taxpayer for the current year.

7. The decision on write-off of bad tax debt is made no later than three working days from the date of receipt of the copy of determination of economic court on completion of liquidating production of legal bankrupt person.

8. Bodies of the State Tax Service make write-off of the amounts of bad tax debt no later than the next working day from decision date about write-off of bad tax debt with entering of the corresponding record in front card of the taxpayer.

III. Write-off of bad tax debt of taxpayers - physical persons

9. The bad tax debt of the individual entrepreneur declared bankrupt is written off based on determination of economic court about completion of liquidating production.

10. The bad tax debt of nalogoplatelshchikovfizichesky persons is written off based on the judgment about recognition of the debtor - physical person is unknown absent or incapacitated, and also death certificates of the debtor - physical person.

11. Write-off of bad tax debt of taxpayers - physical persons and individual entrepreneurs is made based on the decision of the head or the deputy manager of body of the State Tax Service in form according to the appendix N 1 to this Provision.

Are applied to the decision on write-off of bad tax debt of individual entrepreneurs:

determination of economic court about completion of liquidating production of the individual bankrupt entrepreneur;

the certificate of the amounts of tax debt in form according to the appendix N 2 to this Provision;

front cards of the taxpayer for the current year.

Are applied to the decision on write-off of bad tax debt of physical persons:

copy of the death certificate of the taxpayer;

the copy of the certificate on the right to inheritance (in the presence of inheritance);

the judgment about recognition of the taxpayer is unknown absent or incapacitated;

the certificate of the amounts of tax debt in form according to the appendix N 2 to this Provision;

front cards of the taxpayer for the current year.

12. The decision on write-off of bad tax debt is made no later than three working days from the date of receipt of the supporting documents specified in Items 9 and 10 of this provision.

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