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Ministry of Justice

Republic of Uzbekistan

On March 30, 2016 No. 2771

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

of March 24, 2016 No. No. 20, 2016-14, 01-02/8-10

About approval of the Instruction about cash execution of the income of budgets of the budget system

(as amended on 18-06-2021)

According to the Budget, Tax and Customs codes of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of February 28, 2007 "About measures for further development of system of treasurer execution of the State Budget" the Ministry of Finance, the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan decide No. PP-594:

1. Approve the Instruction about cash execution of the income of budgets of the budget system according to appendix.

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

Minister of Finance

R. Azimov

Chairman of the State Tax Committee

B. Parpiyev

Chairman of the State Customs Committee

Z.Dusanov

Appendix

to the Resolution of the Ministry of Finance, State Tax Committee and State Customs Committee of the Republic of Uzbekistan of March 24, 2016 No. No. 20, 2016-14, 01-02/8-10

The instruction about cash execution of the income of budgets of the budget system

This Instruction according to the Budget, Tax and Customs codes of the Republic of Uzbekistan and the resolution of the President of the Republic of Uzbekistan of February 28, 2007 No. PP-594 "About measures for further development of system of treasurer execution of the State Budget" determines procedure for cash execution of the income of budgets of the budget system.

Chapter 1. General provisions

1. In this Instruction the following basic concepts are applied:

authorized bodies on collection of customs duty, taxes and fees - the bodies performing according to the legislation tax collection, other obligatory payments, administrative penalties and financial sanctions (further - payments);

excessively paid amount of tax (penalty fee, penalty) - positive difference between paid amount of tax (penalty fee, penalty) and the amount which is actually subject to payment. Excessively paid amount of tax (penalty fee, penalty) is determined for date of its calculation taking into account the amounts which are earlier offset and (or) returned to the taxpayer, and also the amounts which are set off on account of the forthcoming tax payments;

excessively collected tax amount - excessively paid amount of tax as a result of wrongful acts of bodies of the State Tax Service;

mistakenly paid amount of tax (penalty fee, penalty) - tax amount (penalty fee, penalty) in case of which payment the mistake which is not allowing to identify unambiguously person who paid this amount, and (or) purpose of this payment was made. Also the amount which arrived on account of the tax discharge (penalty fee, penalty) concerning which the paid her face is not taxpayer, or come to the budget other than in what was subject to payment is recognized mistakenly paid;

The single treasurer account (further - EKS) - the special bank account managed by the Ministry of Finance of the Republic of Uzbekistan (further - the Ministry of Finance) on which the income and other receipts are enlisted and from which expenses of budgets of the budget system, opened in the Central bank of the Republic of Uzbekistan are paid (further - the Central bank);

information system of the Ministry of Finance of the Republic of Uzbekistan (further - IS "MFRU") - the information system intended for complex automation of the budget process of budgets of the budget system, including for reflection of the transactions connected with treasurer execution of budgets of the budget system;

treasurer personal accounts according to the income - the registers of analytics intended for reflection on them of information on the approved sizes of the income of the relevant budgets, amounts of receipts of the cash income and the made amounts of returns (offsettings) by types and sources of the income in and from the relevant budgets in the course of treasurer execution of the income of budgets of the budget system.

The UzASBO personal computer - the program complex intended for complex automation of conducting by state-financed organizations of the budget accounting and the reporting.

2. Cash execution of the income of budgets of the budget system, is performed with use of EKS in IS "MFRU".

3. Payments in national currency from physical persons and legal entities irrespective of patterns of ownership, are accepted by banks of the Republic of Uzbekistan and are enlisted on EKS.

4. For accounting of transactions on payment receipt in budgets of the budget system and their subsequent distribution between budgets of the budget system, the Ministry of Finance in IS "MFRU" treasurer personal accounts according to the income for each area, the city on each payment type by authorized bodies on collection of customs duty, taxes and fees are opened. At the same time the payments enlisted on treasurer personal accounts according to the income before carrying out their distribution between budgets of the budget system except for of the payments specified with payment codes 08201–08203, 08301–08303 in Classification of payment types according to appendix 1 to this Instruction are considered as the contingent of payments in budgets of the budget system (further - the contingent of payments).

5. Payments are made by payers in budgets of the budget system separate payment documents by each their type and in full amount are enlisted on EKS with their reflection on the corresponding treasurer personal accounts on the corresponding income types.

6. From the date of opening in IS "MFRU" of treasurer personal accounts according to the income, and also in cases of their subsequent change, territorial financial bodies within one working day inform on them authorized bodies on collection of customs duty, taxes and fees.

In case of establishment of interdepartmental information interaction between IS "MFRU" and information systems of authorized bodies on collection of customs duty, taxes and fees and the Central bank, information on the opened treasurer personal accounts on the income and subsequent changes in them (further - the Reference book of KLS on the income), is transferred in the automatic mode from IS "MFRU" in information systems of authorized bodies on collection of customs duty, taxes and fees and the Central bank.

7. Banks use information from the Reference book of KLS on the income received through information system of the Central bank in case of acceptance of payments from physical persons and legal entities in the income of budgets of the budget system.

8. Authorized bodies on collection of customs duty, taxes and fees inform payers information obtained from territorial financial bodies and subsequent changes to it.

9. Incoming payments are distributed by means of IS "MFRU" in the automatic mode after revenues from the Central bank of information on transfer to EKS payment amounts.

Chapter 2. Standard rates of contributions from payments to budgets of the budget system

10. Standard rates of contributions from payments to budgets of the budget system are established according to the legislation.

11. The sizes of standard rates of contributions from payments to the republican budget of the Republic of Uzbekistan, the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent, and also in budgets of the state trust funds (further - GTsF) are led up the Ministry of Finance within 3 working days after their establishment to Council of Ministers of the Republic of Karakalpakstan, khokimiyats of areas and the city of Tashkent, the Ministry of Finance of the Republic of Karakalpakstan, financial managements of khokimiyats of areas and the city of Tashkent, Treasury of the Ministry of Finance, managements of Treasury on the Republic of Karakalpakstan, areas and the city of Tashkent.

12. The sizes of the established standard rates of contributions from payments to local budgets of areas and cities of the Republic of Karakalpakstan, areas and the city of Tashkent, are led up the Ministry of Finance of the Republic of Karakalpakstan, financial managements of areas and the city of Tashkent to the relevant khokimiyats of areas, the cities, finance divisions of khokimiyats of areas, the cities, departments of Treasury on areas and the cities.

13. Standard rates of contributions from payments to the republican budget of the Republic of Uzbekistan and budgets of GTsF are entered into IS "MFRU" by authorized employees of Treasury of the Ministry of Finance.

14. Standard rates of contributions from payments to the republican budget of the Republic of Karakalpakstan, regional budgets of areas and the city budget of the city of Tashkent, local budgets of areas and cities are entered into IS "MFRU", respectively, by authorized employees of managements of Treasury on the Republic of Karakalpakstan, areas and the city of Tashkent.

15. In case of change within financial year of the established standard rates or establishment of standard rates of assignments on other again entered payments, the sizes of again established standard rates of assignments within 3 working days after their establishment are led up to the relevant interested organs according to the procedure, established in Items 11 and 12 of this Instruction. At the same time the effective date of again established standard rates of assignments is without fail specified.

16. The specified standard rates of contributions from payments to budgets of the budget system are entered into IS "MFRU" according to the procedure, established in Items 13 and 14 of this Instruction.

Chapter 3. Transfer of the contingent of payments on EKS with their reflection in IS "MFRU" and return of excessively paid or enforced payments

§1. Transfer of the contingent of payments on EKS, their reflection in the Management of Receipts module of IS "MFRU"

17. The payments paid physical (individual entrepreneurs and Dehkan farms without formation of legal entity) and legal entities in the income of budgets of the budget system, are listed on EKS according to the payment order in form according to appendix 2 to this Instruction.

The taxes and fees levied by bureau of forced execution according to the judgments and (or) body of the State Tax Service are listed on EKS according to the payment order in form according to appendix 2-1 to this Instruction.

18. In the payment order on payment transfer, the payer specified:

in the column "Treasurer Personal Account of the Income" - the corresponding treasurer personal account of the income;

in the column "Payment Details" - payment type code according to appendix 1 to this Instruction and purposes of payment.

At the same time the payment type code in details of payment is specified first of all.

19. Bank workers after adoption of the payment orders represented by payers for payment transfer check in the column "Treasurer Personal Account of the Income" correctness and compliance of number of treasurer personal account specified by the payer according to the income with the transferred payment into the budget, and in the column "Payment Details" compliance of codes of the payment types specified according to appendix No. 1 to this Instruction.

20. The amounts of the contingent of payments which arrived from bank accounts of payers for EKS are reflected in IS "MFRU" in the corresponding treasurer personal accounts according to the income, and also in the Book of accounting of the contingent of payments which is kept in the Management of Receipts module of IS "MFRU".

21. Customs payments are listed on EKS with their reflection on the deposit treasurer personal accounts of customs authorities opened in IS "MFRU" based on the payment order in form according to appendix 3 to this Instruction.

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