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Ministry of Justice

Republic of Uzbekistan

On July 12, 2016 No. 2808

RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of June 10, 2016 No. 2016-21

About approval of the Regulations on procedure for submission of financial and tax statements by means of telecommunication channels in bodies of the State Tax Service

(as amended on 11-03-2021)

According to the Tax code of the Republic of Uzbekistan, the laws of the Republic of Uzbekistan "About the State Tax Service", "About the digital signature", "About electronic document management" and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 4, 2006 "About further enhancement of information servicing of taxpayers and information system of bodies of the State Tax Service" the State Tax Committee of the Republic of Uzbekistan decides No. 157:

1. Approve Regulations on procedure for submission of financial and tax statements by means of telecommunication channels in bodies of the State Tax Service according to appendix.

2. Recognize invalid:

the resolution of the State Tax Committee of the Republic of Uzbekistan of December 18, 2007 No. 2007-65 "About approval of Provisional regulations for procedure for accounts presentation and tax calculations on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels" (reg. No. 1756 of January 3, 2008) (Collection of the legislation of the Republic of Uzbekistan, 2008, Art. No. 1-2, 3);

the resolution of the State Tax Committee of the Republic of Uzbekistan of March 18, 2013 No. 2013-14 "About modification of Provisional regulations for procedure for accounts presentation of tax calculations on replaceable magnetic (electronic, optical) carriers or by means of telecommunication channels" (reg. No. 1756-1 of April 1, 2013) (Collection of the legislation of the Republic of Uzbekistan, 2013, No. 14, the Art. 186).

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

Chairman of the State Tax Committee

B. Parpiyev

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of June 10, 2016 No. 2016-21

Regulations on procedure for submission of financial and tax statements by means of telecommunication channels in bodies of the State Tax Service

This Provision according to the Tax code of the Republic of Uzbekistan, the laws of the Republic of Uzbekistan "About the digital signature", "About electronic document management" and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 4, 2006 No. 157 "About further enhancement of information servicing of taxpayers and information system of bodies of the State Tax Service" determines procedure for submission of financial and tax statements by taxpayers by telecommunication channels in bodies of the State Tax Service (further - the reporting).

Chapter 1. General provisions

1. For the purpose of application of this provision the following basic concepts are used:

the digital signature - the signature in the electronic document received as a result of special transformations of information of the furnished electronic document with use of the closed clue of the digital signature and allowing to establish by means of open key of the digital signature lack of misstatement of information in the electronic document and to identify the owner of the closed key of the digital signature;

the electronic document - the information fixed electronically, confirmed with the digital signature and having other details of the electronic document allowing to identify it;

the information intermediary - legal entity or physical person which on contractual basis renders the services connected with turnover of electronic documents.

personal office of the taxpayer - the information resource posted on the official website of the State Tax Committee of the Republic of Uzbekistan, providing implementation in the electronic form of relations connected with implementation of the rights and obligations of the taxpayers and bodies of the State Tax Service provided by the tax legislation.

2. Participants of electronic document management in case of submission of the reporting in the form of the electronic document are:

the taxpayer - the sender of the reporting in the form of the electronic document;

the bodies of the State Tax Service performing acceptance and processing of the reporting in the form of the electronic document - the receiver of the reporting.

Information intermediaries also can participate in electronic document management.

3. Submission of the reporting in the form of the electronic document is performed by the taxpayer at its discretion with use of the corresponding software.

At the same time, subjects of entrepreneurship present the reporting in the form of the electronic document under telecommunication channels.

4. For the taxpayers who are not presenting the reporting in the form of the electronic document the procedure for submission of the reporting on paper remains.

The reporting in the form of the electronic document is confirmed by the digital signature of the taxpayer.

5. In case of submission of the reporting in the form of the electronic document, the corresponding software, shall allow:

forming of the reporting in the form of the electronic document for its transfer to body of the State Tax Service;

enciphering of the reporting in the form of the electronic document in case of its sending and disaggregation in case of its obtaining;

forming of the digital signature and its check when obtaining with use of means of the digital signature;

transfer of the reporting in the form of the electronic document under telecommunication channels.

6. Submission of the reporting in the form of the electronic document is allowed in case of:

availability of obligatory details of financial and tax statements;

availability of the digital signature in the reporting in the form of the electronic document;

submission of the reporting in the form of the electronic document in the established form.

7. For the purpose of the information security containing in the reporting in the form of the electronic document by its transfer by participants of electronic document management means of cryptographic information security are applied.

8. In case of adoption of the reporting in the form of the electronic document software and hardware of bodies of the State Tax Service provides its automatic acceptance, and also transfer to the taxpayer of confirmation about acceptance of the reporting in electronic form.

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