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The document ceased to be valid since  November 30, 2020 according to the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan of November 17, 2020 No. 51, on November 9, 2020 No. 2020-39

It is registered

Ministry of Justice

Republic of Uzbekistan

On April 7, 2016 No. 2775

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

of March 3, 2016 No. No. 10, 2016-06

About approval of the Regulations on procedure for return on the bank account of the taxpayer of the amount of excess on the value added tax formed as a result of application of zero rate

(as amended on 19-04-2019)

According to the Tax code of the Republic of Uzbekistan and article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide:

1. Approve Regulations on procedure for return on the bank account of the taxpayer of the amount of excess on the value added tax formed as a result of application of zero rate according to appendix No. 1.

2. Recognize invalid some departmental regulatory legal acts according to appendix No. 2.

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

Minister of Finance

R. Azimov

Chairman of the State Tax Committee

B. Parpiyev

Appendix No. 1

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 3, 2016 No. No. 10, 2016-06

Regulations on procedure for return on the bank account of the taxpayer of the amount of excess on the value added tax formed as a result of application of zero rate

This Provision according to article 228 of the Tax Code of the Republic of Uzbekistan determines procedure for consideration of the application about return of the amount of excess on the value added tax (further - the VAT) formed as a result of application of zero rate, determination of the amount of excess which is subject to return and money transfers on the bank account of the taxpayer.

Chapter 1. General provisions

1. In this Provision the excess amount on the VAT is understood as excess to the subject payment (paid) VAT amount, carried in offsetting on actually received goods (works, services) used in the turnover assessed on zero rate over the amount of the accrued tax.

2. The excess amount on the VAT returns to the taxpayer in the following priority in the way:

repayments of the VAT amount which is subject to payment according to article 207 of the Tax Code of the Republic of Uzbekistan (the VAT amount which is subject to payment on works and services provided by nonresidents of the Republic of Uzbekistan);

repayments of the tax debt which is available for the taxpayer on other taxes;

money transfers on the bank account of the taxpayer according to article 228 of the Tax Code of the Republic of Uzbekistan.

3. Return of the amount of excess on the VAT on account of the repayment of VAT amounts which is subject to payment according to article 207 of the Tax Code of the Republic of Uzbekistan and also on account of debt repayment on other taxes is performed according to the procedure, stipulated in Article 56 Tax codes of the Republic of Uzbekistan.

4. The excess amount on the VAT which remained after debt repayment on other taxes according to Item 3 this provision returns to the bank account of the taxpayer based on its statement.

The application for return of the amount of excess on the VAT for the bank account of the taxpayer shall be submitted by the taxpayer no later than twelve months in time after the end of that accounting period in which the above-stated amount of excess on the VAT was formed.

If the application for return of the amount of excess on the VAT for the bank account is submitted after the expiration of fixed term, return of the amount of excess on the VAT for the bank account of the taxpayer is not made, and 3 this provision are performed by debt repayment on other taxes according to Item.

5. Return of the amount of excess on the VAT for the bank account of the taxpayer according to item 4 of this provision is performed one-timely within 7 working days from the moment of obtaining by relevant organ of the State Tax Service of the statement of the taxpayer for return of the amount of excess on the VAT.

Chapter 2. Consideration of the application about return of the amount of excess on the VAT for the bank account of the taxpayer

6. The statement for return of the amount of excess on the VAT for the bank account of the taxpayer (further - the statement) is submitted the taxpayer in the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee) in writing in one copy or electronically through personal office of the taxpayer in form according to appendix No. 1 to this Provision. The data on sales of goods and receipt of currency completed in form according to appendix No. 2 to this Provision are enclosed to the application.

In the following cases in addition to the statement are applied also in one copy:

documents, stipulated in Article 213 Tax codes of the Republic of Uzbekistan - in case of sales of goods for export through the broker (confided) on commission agreement (order);

the register of single international carriage documents on international delivery of passengers, baggage, freights and mail completed in form according to appendix No. 3 to this Provision - in case of rendering of services on international delivery of passengers, baggage, freights and mails;

invoice - in case of commodity export (services) through worldwide network the Internet with payment through international payment systems in amount to five thousand US dollars on one invoice.

7. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 27.05.2019 No. 2775-2

8. For return on the bank account of the taxpayer of the amount of excess on the VAT, the limiting amount of excess on the VAT which is subject to return proceeding from the VAT amount accepted to offsetting proceeding from actually realized goods (works, services) assessed on zero rate, and on goods (works, services) realized for foreign currency - proceeding from actually realized goods (works, services) assessed on zero rate and the arrived revenue in foreign currency is calculated.

For confirmation of the justification of the amount of excess on the VAT which is subject to return on the bank account, specified in the statement, the taxpayer represents to the State Tax Committee in one copies calculation of the amount of excess for the VAT which is subject to return on the bank account of the taxpayer, for form according to appendices No. No. 4 or 5 to this Provision (the example of filling of calculation is given in appendices No. No. 4a and 4b to this Provision).

9. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 27.05.2019 No. 2775-2

10. After receipt of document package the State Tax Committee checks justification of application of zero rate on the VAT, availability and reliability of the documents specified in Items 6 - the 8th this provision.

11. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 27.05.2019 No. 2775-2

12. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 17.03.2018 No. 2775-1)

13. The State Tax Committee in time no later than 6 working days from the date of obtaining applications are issued by the conclusion about return of excess of the amount on the VAT (further - the Conclusion) in form according to appendix 7 to this Provision.

The original or electronic form of the conclusion approved by the corresponding vice-chairman of the State Tax Committee goes to Treasury of the Ministry of Finance (further - Treasury) for implementation of payment from the Single treasury account (further - EKS) to the bank account of the taxpayer.

The treasury in time no later than 1 working day from the date of receipt of the conclusion, performs payment from EKS of the amount of excess on the VAT for the bank account of the taxpayer.

14. Submission of the conclusion and the documents attached to it by the State Tax Committee is performed through divisions of courier services or electronic interaction of databases of Treasury and the State Tax Committee.

15. Ceased to be valid according to the Resolution registered by the Ministry of Justice of the Republic of Uzbekistan of 27.05.2019 No. 2775-2

Chapter 3. Refusal in return of the amounts of excess on the VAT

16. The State Tax Committee has the right to pass the decision on refusal in return of the amount of excess on the VAT for the bank account of the taxpayer (further - the decision on refusal) in case of:

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