of January 27, 2014 No. 17
About approval of the Regulations on procedure for issue by bodies of the State Tax Service of the conclusion about lack of tax debt at business entities
According to article 12 of the Law of the Republic of Uzbekistan "About allowing procedures in the sphere of business activity" and for the purpose of establishment of single procedure for receipt of the conclusion about lack of tax debt at business entities in bodies of the Cabinet of Ministers State Tax Service decides:
1. Approve Regulations on procedure for issue by bodies of the State Tax Service of the conclusion about lack of tax debt at business entities according to appendix.
2. To the State Tax Committee of the Republic of Uzbekistan together with the interested ministries and departments in a month:
bring the regulatory legal acts adopted by them into accord with this resolution;
provide the organization and holding actions for extended coverage of the purposes, content and the practical importance of this resolution among subjects of entrepreneurship.
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
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of January 27, 2014 No. 17
1. This Provision according to the Tax code of the Republic of Uzbekistan and article 12 of the Law of the Republic of Uzbekistan "About allowing procedures in the sphere of business activity" determines procedure for issue by bodies of the State Tax Service of the conclusion about lack of tax debt at business entities in bodies of the State Tax Service for closing of the key bank (settlement) account of business entities.
For the purpose of this provision business entities are understood as legal entities and physical persons - individual entrepreneurs.
2. The conclusion about lack of tax debt of business entities in bodies of the State Tax Service for closing of the key bank (settlement) account is issued by bodies of the State Tax Service (further - OGNS) in the form of the reference (further - the reference) in place of registration of business entity in standard form according to appendix No. 1 and according to the scheme according to appendix No. 2 to this Provision.
OGNS issue the reference based on the available data in front cards of the taxpayer.
3. Issue of the reference of OGNS to business entities grants them the right in subsequent to close the key bank (settlement) account of business entities.
4. The reference is issued for the term of no more than one month.
In case of expiration of the reference business entities have the right to submit the application for issue of the new reference according to the procedure, determined by this Provision.
lack of tax debt of business entity;
timely submission of tax reports.
6. In case of voluntary liquidation of business entity issue of the reference is performed according to the resolution of the President of the Republic of Uzbekistan of April 27, 2007 No. PP-630 "About enhancement of procedure for voluntary liquidation and the termination of activities of subjects of entrepreneurship".
7. Business entities for the purpose of closing of the key bank (settlement) account submit in OGNS in place of registration the application for issue of the reference in form according to appendix No. 3 to this Provision.
If necessary OGNS with business entity sign the reconciliation statement. The reconciliation statement is signed by appearance of business entity (physical person - the individual entrepreneur and the official of the legal entity) in OGNS in place of registration.
For creation of the reconciliation statement the business entity represents to OGNS of the data connected with calculation, tax payment and other obligatory payments.
The application form for receipt of the reference is posted on the official website of the State Tax Committee of the Republic of Uzbekistan.
8. The requirement from business entity of submission of documents, not stipulated in Item the 7th this provision, is not allowed.
9. The statement for receipt of the reference is submitted business entity in OGNS directly, through means of mail service or electronically with the notification on their obtaining. The application submitted electronically is confirmed by the digital signature of business entity.
10. For consideration of the application and issue of the reference collection is not levied from business entities.
11. The documents submitted to OGNS for receipt of the reference are considered within ten working days from the moment of their obtaining.
In cases when consideration of the application requires additional studying of materials or acceptance of other measures, the term of consideration of the application according to the procedure of exception can be extended by the head of district (city) state tax authorities, but no more than for ten working days, with the message on it to the business entity who submitted the application.
During terms, the specified in paragraphs one and the second this Item, OGNS shall issue the reference or refuse its issue.
12. In case of compliance of business entity to the allowing requirements and conditions provided in Item 5 of this provision the reference is issued to it.
13. The basis for refusal in issue of the reference is:
submission by business entity of the documents and data specified in Item 7 of this provision, not in full;
availability in the submitted documents of the doubtful or distorted data;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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