It is registered
Ministry of Justice
Republic of Uzbekistan
On February 8, 2018 No. 2110-1
of January 9, 2018 No. 2018-02, No. 4
About modification of the Regulations on procedure for determination of the amount of the taxes and other obligatory payments which are subject to entering into the budget and the state trust funds in case of loss or destruction by the taxpayer of accounting documentation
According to the Tax code of the Republic of Uzbekistan and the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 24, 2016 "About measures for transition to the international classification system of types of economic activity" the State Tax Committee and the Ministry of Finance of the Republic of Uzbekistan decide No. 275:
1. Make changes to Regulations on procedure for determination of the amount of the taxes and other obligatory payments which are subject to entering into the budget and the state trust funds, in case of loss or destruction by the taxpayer of accounting documentation, approved by the resolution of the State Tax Committee and Ministry of Finance of the Republic of Uzbekistan of May 1, 2010 No. No. 2010-16 and 36 (рег. No. 2110 of May 31, 2010) (Collection of the legislation of the Republic of Uzbekistan, 2010, No. 22, the Art. 178) according to appendix.
2. This resolution becomes effective from the date of its official publication.
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Chairman of the State Tax Committee |
B. Parpiyev |
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Minister of Finance |
D. Kuchkarov |
Appendix
to the Resolution of the State Tax Committee and Ministry of Finance of the Republic of Uzbekistan of January 9, 2018 No. No. 2018-02 and 4
1. The paragraph one of Item 5 to state in the following edition:
"5. In case of loss or destruction of accounting documentation the taxpayer shall no later than 10 days about day of approach of the next term of submission of tax statements submit to body of the State Tax Service for place of registration the statement for calculation of the amount of taxes and other obligatory payments in the settlement way (further - the statement) in form according to appendix to this Provision. The application is submitted in written or electronically, directed through personal office of the taxpayer, including through information system.".
2. To state item 4 of appendix to the Provision in the following edition:
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The document ceased to be valid since March 16, 2021 according to the Resolution of the State Tax Committee of the Republic of Uzbekistan, the Ministry of Finance of the Republic of Uzbekistan of February 18, 2021 No. 2021-11, 12 of February, 2021 No. 7