According to the Law of the Republic of Uzbekistan "About activities for tax consultation", I order:

1. Approve the National standard of tax consultation (No. NSNK 4) "Representation of interests of the client (principal) during pre-judicial settlement of tax dispute and in court" according to appendix.

2. This order becomes effective from the date of its official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of October 14, 2013 No. 95

The national standard of tax consultation (No. NSNK 4) "Representation of interests of the client (principal) during pre-judicial settlement of tax dispute and in court"

Chapter I. General provisions

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

The relations which are not settled by this standard are regulated by acts of the legislation, and also agreements signed between the parties.

2. This standard does not extend on:

the services rendered by the organization of tax consultants in contracts for rendering one-time (one-time) services;

participation of tax consultants during consideration of criminal case.

3. Services in tax consultation on representation of interests of the client (principal) during pre-judicial settlement of tax dispute and in court appear based on the agreement.

4. When rendering services the organization of tax consultants acts for the benefit of the client (principal) at discretion unless according to this standard or with the signed agreement approval of actions of the client (principal) is required.

Chapter II. Services in tax consultation on representation of interests of the client (principal) during pre-judicial settlement of tax dispute

5. Services in tax consultation on representation of interests of the client (principal) during pre-judicial settlement of tax dispute include:

the analysis of compliance to requirements of the legislation of materials of tax audit, procedure for their consideration, and also the decision of body of the State Tax Service by results of consideration of materials of tax audit;

development of legal line item for appeal of the decision of body of the State Tax Service;

matching of the documents confirming line item of the client (principal);

creation and submission of the claim to the decision of body of the State Tax Service in higher body of the State Tax Service;

representation of interests of the client (principal) in higher bodies of the State Tax Service by consideration of the claim to the decision of body of the State Tax Service.

6. The organization of tax consultants rendering services according to this standard explains to the client (principal) all circumstances on tax dispute and possible effects.

7. The organization of tax consultants approves with the client (principal) the line item on tax dispute and expected actions.

8. The organization of tax consultants has the right to recruit on permission of tax dispute of plenipotentiaries of the client (principal), and also, in coordination with the client (principal), the third parties.

Chapter III. Services in tax consultation on representation of interests of the client (principal) in court

9. If rendering services in representation of interests of the client (principal) in court, in case of leaving of the complaint made in higher body of the State Tax Service to the decision of body of the State Tax Service without satisfaction is provided in the agreement on rendering services during pre-judicial settlement of tax dispute, then creation of the separate agreement is not required.

At the same time the agreement during pre-judicial settlement of tax dispute also shall meet for rendering services the requirements established in this Chapter of the standard.

10. Services in tax consultation on representation of interests of the client (principal) in court include:

the analysis of compliance to requirements of the legislation of materials of tax audit, procedure for their consideration, and also the decision of body of the State Tax Service by results of consideration of materials of tax audit;

development of legal line item for appeal and appeal of the decision of body of the State Tax Service in court;

matching of the documents confirming line item of the client (principal);

presentation of the claim in court on the decision of body of the State Tax Service and appeal of court resolutions according to the legislation;

representation of interests of the client (principal) in court.

11. If one agreement provides rendering services on representation of interests of the client (principal) during pre-judicial settlement of tax dispute and in court in case of leaving of the complaint made in higher body of the State Tax Service without satisfaction, then the additional analysis, development of legal line item and matching of documents are not required. However, need of entering of amendments and amendments into earlier prepared documents can be provided by the agreement.

12. Representation of interests of the client (principal) in court is performed based on the power of attorney issued according to the current legislation.

13. For rendering services according to this standard the organization of tax consultants uses as proofs in court documents, in coordination with the client (principal) which are provided to them, acts of the legislation, explanation of authorized bodies and other documents.

14. The organization of tax consultants participates in all degrees of jurisdiction designated in the contract with the client (principal) and the power of attorney.

Chapter IV. Responsibility of the organization of tax consultants

15. The organization of tax consultants bears responsibility for damnification to the client (principal) owing to non-execution or improper execution of the service provision agreement on representation of interests of the client (principal) during pre-judicial settlement of tax dispute and in court. Losses, including lost profit, caused to the client (principal), are subject to compensation according to the procedure, established by the legislation.

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