RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of July 10, 2019 No. PP-4389

About additional measures for enhancement of tax administration

In the country complex measures for enhancement of tax policy, increase in efficiency of tax administration, consecutive decrease in tax burden, simplification of the taxation system and radical reducing tax reports are carried out.

As a result of implementation in practice the Concept of enhancement of tax policy of the Republic of Uzbekistan tax burden of the salary fund is reduced, the taxes received from current assets are optimized, obligatory contributions to the state trust funds are cancelled, the rate of the income tax of legal entities is lowered.

For the purpose of further enhancement of the taxation system, reducing shadow turnover in economy, realization of the main directions of the Concept of enhancement of tax policy of the Republic of Uzbekistan:

1. Establish procedure according to which in case of recognition by subjects of entrepreneurship of the found tax offenses and voluntary payment of financial sanctions by them within ten days from the date of receipt of the resolution of the state tax authority on accountability the officials and workers of subjects of entrepreneurship or citizens who are engaged in business activity are exempted for tax offense for this offense from the criminal and administrative liability established in legal acts.

2. Determine that since January 1, 2020:

the legal entities and individual entrepreneurs passing to payment of the value added tax are subject to obligatory accounting as the payer of this tax in bodies of the State Tax Service that is condition of offsetting of tax amount on value added;

upon transition to payment of the value added tax the amount of this tax is accepted to offsetting on the confirmed remaining balance of the inventory stocks acquired for the last 12 months, preceding the date of transition to payment of the value added tax to parts corresponding to sales amount;

the notification on transition to payment of the value added tax or refusal of payment of single tax payment is provided no later than ten working days prior to the beginning of month of transition to payment of the value added tax.

3. Approve:

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