RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of April 19, 2019 No. 53, No. 2019-29

About modification of the Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

According to the Tax code of the Republic of Uzbekistan, article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" and the resolution of the President of the Republic of Uzbekistan of February 12, 2019 "About measures for further deepening of reforms and expansion of the export potential of the textile and sewing and knitted industry" the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan decide No. PP-4186:

1. Make changes to the Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate approved by the resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of March 3, 2016 No. 10, 2016-06 (рег. No. 2775 of April 7, 2016) (Collection of the legislation of the Republic of Uzbekistan, 2016, No. 14, the Art. 135) according to appendix.

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

Minister of Finance

D. Kuchkarov

Chairman of the State Tax Committee

B. Musayev

Appendix

to the Resolution of the Ministry of Finance and State Tax Committee of the Republic of Uzbekistan of April 19, 2019, No. No. 53 and 2019-29

The changes made to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

1. In Item 5 to replace the word of "fifteen" with figure "7".

2. State Item 6 in the following edition:

"6. The statement for return of the amount of exceeding on the VAT for the bank account of the taxpayer (further - the statement) is submitted the taxpayer in the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee) in writing in one copy or electronically through personal office of the taxpayer in form according to appendix No. 1 to this Provision. The data on sales of goods and receipt of currency completed in form according to appendix No. 2 to this Provision are enclosed to the application.

In the following cases in addition to the statement are applied also in one copy:

documents, stipulated in Article 213 Tax codes of the Republic of Uzbekistan - in case of sales of goods for export through the broker (confided) on commission agreement (order);

the register of single international carriage documents on international delivery of passengers, baggage, loads and mail completed in form according to appendix No. 3 to this Provision - in case of rendering of services on international delivery of passengers, baggage, loads and mails;

invoice - in case of commodity export (services) through worldwide network the Internet with payment through international payment systems in amount to five thousand US dollars on one invoice.".

3. Items 7, of 9, of 11, 15 and 18 to recognize invalid.

4. To state paragraph two of Item 8 in the following edition:

"For confirmation of the justification of the amount of exceeding on the VAT which is subject to return on the bank account, specified in the statement, the taxpayer represents to the State Tax Committee in one copies calculation of the amount of exceeding for the VAT which is subject to return on the bank account of the taxpayer, for form according to appendices No. No. 4 or 5 to this Provision (the example of filling of calculation is given in appendices No. No. 4a and 4b to this Provision).".

5. In Item 10 abbreviation of "GNU" shall be replaced with words "State Tax Committee".

6. State Items 13 and 14 in the following edition:

"13. The State Tax Committee in time no later than 6 working days from the date of obtaining applications are issued by the conclusion about return of exceeding of the amount on the VAT (further - the Conclusion) in form according to appendix 7 to this Provision.

The original or electronic form of the conclusion approved by the corresponding vice-chairman of the State Tax Committee goes to Treasury of the Ministry of Finance (further - Treasury) for implementation of payment from the Single treasurer account (further - EKS) to the bank account of the taxpayer.

The treasury in time no later than 1 working day from the date of receipt of the conclusion, performs payment with exceeding amount EKS on the VAT for the bank account of the taxpayer.

14. Submission of the conclusion and the documents attached to it by the State Tax Committee is performed through divisions of courier services or electronic interaction of databases of Treasury and the State Tax Committee.".

7. In Item 16:

in paragraph one of the word "Bodies of the State Tax Service and Ministry of Finance" shall be replaced with words "State Tax Committee";

in the paragraph the second abbreviation of "GNU" shall be replaced with words "State Tax Committee";

in paragraph four of the word "6 - 8 this provision" shall be replaced with words "the 6 and 8 this provision, or the provided calculations do not correspond with data of the Single electronic information system of the foreign trade transactions, except as specified implementation of commodity export (services) without entering of data into this system".

8. In the paragraph the second Item 19 of the word "relevant organ of the State Tax Service and (or) the Ministry of Finance" shall be replaced with words "State Tax Committee".

9. In Item 20:

to exclude from paragraph one of the word "corresponding branch management of the Ministry of Finance, and also";

exclude paragraph two.

10. In Item 22:

the paragraph one to state in the following edition:

"22. The State Tax Committee exercises tax control concerning correctness of calculation of the amounts of exceeding on the VATes who are subject to return according to the legislation.";

to exclude from the paragraph of the third word "Ministries of Finance and".

11. State Item 25 in the following edition:

"25. Responsibility for timely money transfer, specified in the Conclusion, and also for timeliness of passing of document package is assigned to the corresponding officials of the State Tax Committee.".

12. 1, 2 and 7 to state appendices in edition according to appendices 1, 2 and 3 to these changes.

13. To exclude from Appendix No. 3 of the word "L. S. (in the presence of Seal)".

14. In Appendix No. 4:

shall be replaced with words abbreviation of "GNU" "State Tax Committee";

exclude the words "L. S. (in the presence of Seal)";

shall be replaced with words words of "body of the State Tax Service" "State Tax Committee".

15. To exclude from Appendix to Calculation of the amount of exceeding of the VAT which is subject to return on the bank account of the taxpayer of the word "L. S. (in the presence of Seal)".

16. In Appendix No. 4a:

shall be replaced with words abbreviation of "GNU" "State Tax Committee";

exclude the words "L. S. (in the presence of Seal)";

shall be replaced with words words of "body of the State Tax Service" "State Tax Committee".

17. In Appendix No. 4b:

shall be replaced with words abbreviation of "GNU" "State Tax Committee";

exclude the words "L. S. (in the presence of Seal)";

shall be replaced with words words of "body of the State Tax Service" "State Tax Committee".

18. In Appendix No. 5:

shall be replaced with words abbreviation of "GNU" "State Tax Committee";

exclude the words "L. S. (in the presence of Seal)";

shall be replaced with words words of "body of the State Tax Service" "State Tax Committee".

19. Declare appendix No. 6 invalid.

Appendix №1

to the changes made to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

"Appendix No. 1

to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

The statement for return of the amount of exceeding on the VAT for the bank account of the taxpayer

Appendix № 2

to the changes made to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

"Appendix № 2

to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

Data on sales of goods and receipt of currency

___________________, ____________________________________, ________________________________ (INN) (Name of the company) (provision of documents for the period)
№	Foreign partner	Intermediary	Agreement number, date of the conclusion of the agreement, amount	Remaining balance at the beginning of the period		The realized goods								Receipt of currency					Return (compensation) of the amount to the foreign partner		Other cases (the obligations undertaken by the companies, etc.)		Remaining balance at the end of the period		notes
				debit	credit	State customs declaration								date	Foreign currency amount	Currency rate	In national currency	Amount of banking fee	date	Foreign currency amount	date	Foreign currency amount	debit	credit
						Number GTD (number of the form)	date	Number GTD in the list	Number of identification in system of electronic transactions of foreign trade under the contract (contracts, agreements)	Currency type	Foreign currency amount	Currency rate	National currency
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26
																										".

Appendix №. 3

to the changes made to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

"Appendix No. 7

to Regulations on procedure for return on the bank account of the taxpayer of the amount of exceeding on the value added tax formed as a result of application of zero rate

						"I CLAIM" Vice-chairman State Tax Committee of the Republic of Uzbekistan ____________________________________ ____________________________________ "_____" __________________ 20 ___.
CONCLUSION NO. _____
according to the statement _____________________________________________________________________________________ (name of the company)
___________________________________________________________________ INN ________________________ about the amount of exceeding of the VAT formed as a result of application of the zero rate which is subject to return.
Verification of the submitted documents за______________________________________________________________
			(period)
it is determined that at the payer as of _______________________________ 20 ___ years exceeding of the VAT amount which is subject to return was formed
______________________________________ (figures)				_________________________________________________________ (in cursive script)
bags on the bank account of the taxpayer
Account No. ___________________________________,				_____________________________________,				IFI ______________
				(the name of the servicing bank)
Head of responsible division				______________________________________ (F.I.O)				__________________ (signature)
"___" _________________ 20 __ years".

 

 

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