RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of June 17, 2014 No. 2014-25

About approval of the Regulations on procedure for forming and maintaining the database about the taxation objects and objects connected with the taxation

According to article 68 of the Tax Code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" and the Resolution of the President of the Republic of Uzbekistan of July 15, 2013 No. PP-2003 "About approval of plans of development of the normative and legal and other acts directed to realization of referential regulations of the laws" the State Tax Committee of the Republic of Uzbekistan decides:

1. Approve Regulations on procedure for forming and maintaining the database on the taxation objects and objects connected with the taxation according to appendix.

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

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of June 17, 2014 No. 2014-25

Regulations on procedure for forming and maintaining the database on the taxation objects and objects connected with the taxation

This Provision according to article 68 of the Tax Code of the Republic of Uzbekistan determines procedure for forming and maintaining electronically the database about the taxation objects and objects connected with the taxation in bodies of the State Tax Service.

Chapter 1. General provisions

1. Accounting of the taxation objects and objects connected with the taxation is performed by body of the State Tax Service by forming and maintaining the database, including electronically, about the taxation objects and objects connected with the taxation on each taxpayer and on all taxes and other obligatory payments paid to them.

2. Rules of this Provision do not extend to the taxes and other obligatory payments which are subject to payment in connection with movement of goods through customs border of the Republic of Uzbekistan and also on other obligatory payments which functions on collection perform the relevant state bodies and the organizations.

Chapter 2. Sources of forming of the database about the taxation objects and objects connected with the taxation

3. The database about the taxation objects and objects connected with the taxation is created electronically in territorial authorities of the State Tax Service in the location of object on the basis of internal and external sources of information.

4. Internal sources contain information:

a) about quarterly, annual financial reports, calculations for taxes and other obligatory payments, the specified tax statements, explanatory notes, data and references provided by taxpayers in bodies of the State Tax Service;

b) about front cards of taxpayers in which the amounts are specified:

the added, paid taxes and other obligatory payments;

returns, umensheniye and excessively paid taxes and other obligatory payments;

debts and the added penalty fee on taxes and other obligatory payments;

c) about acts of tax audits of the additionally accrued or reduced taxes and other obligatory payments, and also the amounts of the paid (collected) penalties on materials of tax audit based on decisions of the courts or on voluntary basis;

d) about persons to whom administrative penalties for the allowed offenses in the sphere of the tax legislation and the amount of the applied penalties are applied;

e) about the taxpayers registered in bodies of the State Tax Service which part registration data of physical persons and legal entities are;

e) about registration of the taxation objects of taxpayers on the property tax, the land tax and tax for use of water resources;

g) about results of the carried-out timings in the sphere of retail trade and services in receipt of cash cash revenue in cash desks of banks.

5. External sources contain information:

a) the bodies performing state registration about subjects of entrepreneurship;

b) provided by relevant organs and the organizations in bodies of the State Tax Service about emergence (termination) of obligations of taxpayers, stipulated in Article 84 Tax codes of the Republic of Uzbekistan and appendix No. 2 to the Resolution of the President of the Republic of Uzbekistan of October 30, 2012 to No. PP-1843 "About measures for further increase in efficiency of functioning of information and communication system of bodies of the State Tax Service of the Republic of Uzbekistan";

c) other bodies and the organizations providing the relevant information by the written request of the State Tax Committee of the Republic of Uzbekistan on emergence (termination) of obligations of taxpayers.

Chapter 3. The organization of work on forming and maintaining the database about the taxation objects and objects connected with the taxation

6. Registration of taxpayers and item-by-item registration of taxpayers is made according to the procedure, established by articles 80 and 81 of the Tax Code of the Republic of Uzbekistan.

7. Registration of taxpayers - physical persons is performed by departments (divisions) of tax administration of physical persons of district (city) state tax authorities.

At the same time on the basis of passport data of physical person the Card of registration of the taxpayer - physical person in form, according to appendix 1 to this Provision is filled, and by the responsible of department (division) of tax administration of physical persons of district (city) state tax authorities it is transferred to the responsible of department (division) of the analysis and forecasting of these state tax authorities. In turn, all information about the taxpayer is entered by this employee into the Unified register of taxpayers of the Republic of Uzbekistan.

After data processing in the Unified register of taxpayers of the Republic of Uzbekistan, the district (city) state tax authorities to physical person issue the Certificate of registration in the State Tax Committee of the Republic of Uzbekistan and assignment of identification number to the taxpayer in form, according to appendix 2 to this Provision.

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