RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN AND MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of June 5, 2015 No. No. 2015-20, 50

About approval of the Regulations on forming and maintaining the electronic centralized register of individual accounting of the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan

According to the Resolution of the President of the Republic of Uzbekistan of December 25, 2013 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2014" and the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 14, 2015 No. 90 "About measures for implementation of individual accounting of data on the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan" the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan decide No. PP-2099:

1. Approve Regulations on forming and maintaining the electronic Centralized register of individual accounting of the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan according to appendix.

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

Appendix

to the Resolution of the State Tax Committee and Ministry of Finance of the Republic of Uzbekistan of June 5, 2015 No. No. 2015-20, 50

Regulations on forming and maintaining the electronic Centralized register of individual accounting of the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan

This Provision according to the Resolution of the President of the Republic of Uzbekistan of December 25, 2013 No. PP-2099 "About the forecast of the main macroeconomic indicators and parameters of the Government budget of the Republic of Uzbekistan for 2014" and the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of April 14, 2015 No. 90 "About measures for implementation of individual accounting of data on the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan" determines procedure for forming and maintaining the electronic Centralized register of individual accounting of the assessed insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Register of accounting of insurance premiums).

Chapter 1. General provisions

1. Main objective of forming and maintaining the Register of accounting of insurance premiums is creation of the single electronic information database based on the single information database of the State Tax Committee of the Republic of Uzbekistan (further - the GNK Centralized information database) on individual accounting of insurance premiums of citizens in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund).

2. In this Provision the following basic concepts are used:

individual accounting - conducting electronic accounting on the basis of the information provided by the employer on each physical person for the purpose of the national social insurance, including on the state provision of pensions;

the employer - the legal entity who signed the employment contract (contract) or the contract of civil nature with physical person and to whom according to the legislation the obligation on charge and deduction of insurance premiums is assigned;

data - information on the assessed insurance premiums of citizens in the Pension fund;

the physical person - person who signed the employment contract (contract) or the contract of civil nature with the employer.

3. Only the income in payment type of work of physical person provided in article 172 of the Tax Code of the Republic of Uzbekistan is subject to individual accounting.

4. Individual accounting is based on the following principles:

obligation and reliability;

completeness and efficiency;

availability and openness of data.

Chapter 2. Forming and maintaining Register of accounting of insurance premiums

5. The register of accounting of insurance premiums is created on the basis of data on the assessed insurance premiums of citizens in the Pension fund.

6. The employer represents data to bodies of the State Tax Service for the place of tax accounting in the terms provided in article 310 of the Tax Code of the Republic of Uzbekistan.

At the same time, the data which are subject to accounting in the Register of accounting of insurance premiums are drawn up in electronic form by the employer on appendix No. 4 to the Calculation of single social payment and insurance premiums of citizens in the off-budget Pension fund approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 4, 2013 No. No. 23, 2013-8 "About approval of forms of tax statements" (reg. No. 2439 of March 22, 2013).

7. Bodies of the State Tax Service in process of receipt of data enter them into the GNK Centralized information database.

8. For the purpose of the timely organization of works to destination and payment of national pensions to the Pension fund from GNK access to the data which are in the GNK Centralized information database is provided.

9. The basis for provision of access to the data which are in the GNK Centralized information database is the electronic request of the Pension fund.

10. In case of receipt of electronic request of the Pension fund the GNK Centralized information database creates and sends the corresponding data of individual accounting.

Chapter 3. Rights and obligations of physical person, employer and bodies of the State Tax Service

11. The physical person has the right:

receive free of charge the reference from the employer on data with monthly breakdown;

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