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

of December 31, 2015 No. No. 2015-36, 113

About approval of the Regulations on accounting treatment for receipts of the state fees by the state bodies and the organizations collecting the state fee

According to articles 336 and 341 of the Tax Code of the Republic of Uzbekistan the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan decide:

1. Approve Regulations on accounting treatment for receipts of the state fees by the state bodies and the organizations collecting the state fee according to appendix.

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

Appendix

to the Resolution of the State Tax Committee, Ministry of Finance of the Republic of Uzbekistan of December 31, 2015 No. No. 2015-36, 113

Regulations on accounting treatment for receipts of the state fees by the state bodies and the organizations collecting the state fee

This Provision according to articles 336 and 341 of the Tax Code of the Republic of Uzbekistan and article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" determines accounting treatment for receipts of the state fee by the state bodies and organizations collecting the state fee.

Chapter 1. General provisions

1. This Provision does not extend to the consular fees levied abroad by diplomatic representations and consular establishments of the Republic of Uzbekistan.

If according to the legislation of the Republic of Uzbekistan function of working body of the commission on licensing of separate types of deyatelnost is assigned to separate body, then accounting of the state fee is performed by this working body.

2. The state bodies and the organizations collecting the state fee (further - authorized bodies) provide correctness of calculation and completeness of collection, and also exercise control of timely transfer of the state fee in the Government budget of the Republic of Uzbekistan and off-budget funds of authorized bodies.

Chapter 2. Accounting of receipts of the state fee

3. Authorized bodies record receipts of the state fee in receipts books of the state fee in electronic form separately by types of the state fees and foreign currencies.

4. Receipts books of the state fee are filled in daily until the end of the working day with the worker to whom their maintaining is assigned. Each receipt of the state fee is brought in separate line. Receipts books of the state fee are stored five years after the termination of the corresponding accounting year.

5. Authorized bodies record receipts of the state fee in national currency - in the Receipts book of the state fee in national currency according to appendix 1 to this Provision, in foreign currency - in the Receipts book of the state fee in foreign currency according to appendix 2 to this Provision, except as specified, specified in Item 6 of this provision.

6. Accounting of receipts of the state fee on licensing of activities on implementation of city, suburban, long-distance and international carriages of passengers and freights road transport is conducted in form according to appendix 3 to this Provision.

Courts record receipts of the state fee in national currency - in the Receipts book of the state fees paid in national currency in case of appeal to the court according to appendix 4, in foreign currency - in the Receipts book of the state fees paid in foreign currency in case of appeal to the court according to appendix 5.

7. In receipts books of the state fee records are made based on the following supporting documents:

in case of payment of the state fee in cash form or using bank plastic cards - the receipt of the established form issued to the payer by bank or the receipt issued to the payer by the official or cash desk of authorized body which made payment, in form according to appendix 6 to this Provision;

in case of payment of the state fee in non-cash form - the payment order with mark of bank about its execution;

in case of payment of the state fee in foreign currency in cash and non-cash form or using bank plastic cards - the bank document confirming introduction or receipt of funds in accordance with the established procedure into the currency account of authorized body.

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