RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of October 23, 1997 No. 483

About streamlining of collection of taxes and charges from the physical persons who are engaged in business activity

For the purpose of strengthening of tax and payment discipline, streamlining of system of accounting and the taxation of the physical persons who are engaged in business activity, ensuring completeness of scope and increase in collecting of taxes due to prevention of evasion from their payment, the Cabinet of Ministers decides:

1. Determine that:

in case of transfer by one physical person to another of its registration certificate as the entrepreneur or implementation of business activity under the certificate belonging to other person adequate measures of the administrative responsibility are applied to the violator;

the physical persons performing trading activity through stationary outlets shall use control cash registers and make daily delivery of cash revenue in bank according to the procedure, established by the legislation.

3. Ceased to be valid

5. Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of 28.02.2012 No. 56

6. To the Ministry of Labour together with the Ministry of Finance and the Ministry of Social Welfare of the Republic of Uzbekistan to develop and bring accounting treatment for working life and assignment of pension fund contributions by the physical persons who are engaged in business activity without formation of legal entity in the Cabinet of Ministers in a month.

7. To the State Tax Committee of the Republic of Uzbekistan monthly to represent to the State committee of the Republic of Uzbekistan according to the statistics the information about the physical persons who are engaged in business activity.

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