of August 29, 1997 No. 474-I
About the State Tax Service
This Law determines the legal basis of activities of bodies of the State Tax Service.
Bodies of the State Tax Service are created for the purpose of ensuring completeness and timeliness of receipts in the budget of taxes and other obligatory payments (further - taxes).
Tax control represents single system of the taxpayer registration, the taxation objects and objects connected with the taxation and also control of observance of the tax legislation.
Tax control is exercised by bodies of the State Tax Service by means of the taxpayer registration, the taxation objects and objects connected with the taxation, receipts in the budget and the state trust funds, the tax audits and other forms provided by the tax legislation.
Bodies of the State Tax Service are the State Tax Committee of the Republic of Uzbekistan, the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, and also the state tax authorities of areas, cities and areas in the city.
As a part of the State Tax Committee of the Republic of Uzbekistan are created the special control and auditing division performing supervising and documentary checks and audits of financial and economic activities of taxpayers - legal entities, individual entrepreneurs and physical persons, and also special division on the mode and personnel work in bodies of the State Tax Service with their territorial subdivisions.
Bodies of the State Tax Service in the activities are guided by the Constitution of the Republic of Uzbekistan, this Law, other acts of the legislation, and also international treaties of the Republic of Uzbekistan.
Bodies of the State Tax Service perform the activities irrespective of state bodies, public authorities on places according to the legislation.
The decisions made by bodies of the State Tax Service within their competence are obligatory for all taxpayers - legal entities, individual entrepreneurs and physical persons.
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