RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of February 10, 2020 No. 76

About approval of the Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

In pursuance of the Presidential decree of the Republic of Uzbekistan of June 27, 2019 the No. UP-5755 "About Measures for Further Streamlining of Provision of Tax and Customs Privileges" DECIDES: Cabinet of Ministers

1. Take into consideration that according to the Presidential decree of the Republic of Uzbekistan of June 27, 2019 No. UP-5755 "About Measures for Further Streamlining of Provision of Tax and Customs Privileges" within cancellation of earlier provided privileges to the business entities who are taxpayers on value added instead of privilege on the value added tax in case of commodity importation, and also when importing works (services), establishes use of procedures for granting of delay on the tax discharge on value added for up to 120 days.

2. Approve Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services) according to appendix.

3. To the State Customs Committee and State Tax Committee of the Republic of Uzbekistan:

together with the Ministry of development of information technologies and communications till October 1, 2020 to provide automation of process of provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services);

together with the interested ministries and departments to bring the regulatory legal acts adopted by them into accord with this resolution in a month.

4. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan - the Minister of Finance Kuchkarov Zh. A., chairman of the State Customs Committee of the Republic of Uzbekistan Azimov M. B. and chairman of the State Tax Committee of the Republic of Uzbekistan Musayev B. A.

 

Appendix

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 10, 2020 No. 76

Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

Chapter 1. General provisions

1. This Provision determines procedure for provision of delay by the tax discharge on value added (up to 120 days) for taxpayers on value added (further - the VAT) in case of commodity import (works, services).

2. Requirements of this provision are applied to the legal entities and individual entrepreneurs registered in bodies of the State Tax Service as the payer of the VAT (further - taxpayers).

3. The register of taxpayers, including the taxpayers staying on the registry of Interregional state tax authorities on large taxpayers of the State Tax Committee of the Republic of Uzbekistan (further - Inspectorate for large taxpayers), is posted on the official website of the State Tax Committee of the Republic of Uzbekistan.

4. In case of commodity import delay on payment of the VAT is granted to taxpayers by bodies of the State Customs Service with observance of requirements of this provision.

5. In case of the obligation on payment of the VAT in case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan delay on payment of the VAT is granted by bodies of the State Tax Service with observance of requirements of this provision.

6. In case of commodity import the VAT amount is determined according to the customs legislation, and in case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan - according to the tax legislation.

7. Provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services) is performed according to the scheme according to appendix No. 1 to this Provision.

Chapter 2. Delay on payment in case of commodity import

8. Delay on payment of the VAT in case of commodity import is granted to taxpayers by the decision of body of the State Customs Service.

9. Delay on payment of the VAT shall not exceed 120 days from the date of execution of the customs declaration.

10. For receipt of delay on payment of the VAT the taxpayer represents to body of the State Customs Service:

the statement including the commitment letter on payment of VAT amount according to appendix No. 2 to this Provision;

the document confirming provision of payment of the VAT according to Chapter 47 of the Customs code of the Republic of Uzbekistan, to the taxpayers staying on the registry in interregional state tax authorities for large taxpayers, and also exporters of finished textile goods on the amount more than 1 million US dollars for the last twelve months, the main and auxiliary, except for the companies importing component parts, raw materials and materials for production.

11. The decision on provision of delay on payment of the VAT or about refusal in its provision is accepted by body of the State Customs Service within five working days from the date of submission of necessary documents, stipulated in Item the 10th this provision.

The body of the State Customs Service in writing notifies the taxpayer on the made decision with indication of in the solution of term of provision of delay on payment of the VAT, and in case of refusal in its provision - within one working day with indication of causes of failure.

12. The basis for refusal in provision of delay on payment of the VAT is:

non-compliance with requirements, stipulated in Item 10th this provision;

availability of cases of violation of payment due dates of payment on earlier granted delay on payment of the VAT.

13. For each day of the granted delay on payment of the VAT from VAT amount which is subject to payment percent on rate of 50% of the refunding rate established by the Central bank of the Republic of Uzbekistan are levied.

To the companies exporting for the last twelve months finished textile goods on the amount more than 1 million US dollars it will be provided?? possibility of payment deferral (payment payment by installments) without percent on import of component parts, raw materials and materials for the main and auxiliary production.

At the same time if within 120 days the VAT amount on which delay on payment is granted, charge of percent according to this Item is not paid stops.

14. During the granted delay on payment of the VAT payment of the VAT is performed by the taxpayer no later than the last day of delay.

In case of failure to pay at the scheduled time by the taxpayer of VAT amount on which delay in payment, customs authorities according to the procedure, established by the legislation is granted take measures for collection of the complete size of debt on payment of the VAT.

15. Payment of VAT amount (or its parts) during the granted delay on payment gives to the taxpayer according to the Tax code of the Republic of Uzbekistan the right of offsetting of this amount when charging the VAT paid to the Government budget of the Republic of Uzbekistan.

During delay on payment the amount is considered paid and is written off by customs authority in the presence:

actual commodity export;

data on availability of negative balance of the VAT in connection with commodity export at the taxpayer who by the State Tax Committee of the Republic of Uzbekistan is granted delay on payment of the VAT.

16. In case of failure to pay at the scheduled time by the taxpayer of VAT amount during delay on payment bodies of the State Customs Service according to the procedure, established by the legislation, take measures for debt collection of VAT amount on which delay on payment is granted.

Chapter 3. Delay on payment in case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan

17. In case of acquisition of works (services) at nonresidents of the Republic of Uzbekistan the taxpayer for receipt of delay on payment the VAT submits in body of the State Tax Service the application in form according to appendix No. 3 to this Provision.

The document confirming ensuring payment of VAT amount is enclosed to the application for provision of delay on payment of the VAT. The exception is constituted by the taxpayers staying on the registry in Inspectorate for large taxpayers.

Documents on property which can be pledge subject, a minimum of the obligation on payment of the VAT, and the bank guarantee belong to the documents confirming ensuring payment.

18. The decision on provision of delay on payment or about refusal in its provision is accepted by body of the State Tax Service within five working days from the date of submission of necessary documents, stipulated in Item the 17th this provision.

19. The basis for refusal in provision of delay on payment of the VAT is:

non-compliance with requirements, stipulated in Item 17th this provision;

violation of terms of provision of the tax and financial reporting, and also tax payment and charges within 12 months preceding date filing of application.

20. In case of decision making about refusal in provision of delay on payment the body of the State Tax Service within one working day in writing notifies the taxpayer on the made decision with indication of causes of failure.

21. In case of decision making about provision of delay on payment of the VAT on works (services) received from nonresidents, the taxpayer has no right to consider VAT amount till the accounting period of the actual payment of this amount.

The amount on which delay on payment is granted in the tax report is specified separately.

22. Delay on payment of the VAT on job (services) got from nonresidents is provided for a period of up to 120 days.

23. For each day of the granted delay on payment of the VAT from VAT amount which is subject to payment percent on rate of 50% of the refunding rate established by the Central bank of the Republic of Uzbekistan are levied.

At the same time if within 120 days the VAT amount on which delay on payment is granted, charge of percent according to this Item is not paid stops.

24. During the granted delay on payment of the VAT payment of the VAT is performed by the taxpayer no later than the termination of the last day of the granted delay in payment.

In case of failure to pay at the scheduled time by the taxpayer of VAT amount on which delay in payment, bodies of Tax Service according to the procedure, established by the legislation is granted take measures for collection of the complete size of debt on payment of the VAT.

Chapter 4. Final provisions

25. Taxpayers bear responsibility for non-compliance with requirements of this provision according to the procedure, stipulated by the legislation.

Appendix №1

to Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

The scheme of provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

 

Stages

Subjects

Actions

Terms

1st stage

Taxpayers on value added

In case of commodity import for receipt of delay on the tax discharge for value added also the documents confirming ensuring payment of the VAT submit to bodies of the State Customs Service the application (in paper or electronic form). In case of acquisition at nonresidents of works (services) for receipt of delay in the tax discharge for value added submit to bodies of the State Tax Service the application (in paper or electronic form).

If necessary

2nd stage

Bodies of Customs and Tax Service

Consider the application and documents attached to it regarding compliance to requirements of the Provision.

Within five working days

3rd stage

Bodies of Customs and (or) Tax Service

1. In case of compliance of the submitted documents to requirements of the Provision bodies state customs (in case of commodity import) or tax (in case of acquisition at nonresidents of works, services) services make the decision on provision of delay on the tax discharge on value added or refusal in its provision.

Within five working days

2. In case of refusal in provision of delay on payment in writing notify the applicant with indication of causes of failure.   3. By provision of delay on payment its amount and date of termination is specified.

Within one working day

 

Appendix № 2

to Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

The statement for provision of delay on the tax discharge on value added, subject to payment for the goods imported to the Republic of Uzbekistan

 

	,
(full name of the taxpayer)

 

at the address
	(area, city, area),

 

(name of the street and house number (apartments)),

 

performing
	(type of activity)

 

I ask you to resolve delay provision (no more than 120 days) on the tax discharge on value added during the period with _____________________ on ___________________ for the imported goods.

 

Data on the contract on import to goods

 

 

Date and contract number ______________________________ years No. _______________________________

 

Foreign partner

 

state

 

Goods type

Cost under the contract

 

In equivalent (in sumach)

bags

 

Date of commodity import

years

 

The amount of the accrued tax on value added

bags

 

Head of the organization
(L. S.)	(signature)		(Surname, name, patronymic)

 

 

Date

(dd/mm/yy)

 

Note. This statement can be presented in the written or electronic form in the territorial customs authority of the State Customs Committee of the Republic of Uzbekistan performing customs clearance of the goods imported from abroad.

Appendix №. 3

to Regulations on procedure for provision of delay on the tax discharge on value added for taxpayers on value added in case of commodity import (works, services)

The statement for provision of delay on the tax discharge on value added, subject to payment in the budget for the works, services received from nonresidents of the Republic of Uzbekistan

 

	,
(full name of the taxpayer)

 

at the address
	(area, city, area),

 

(name of the street and house number (apartments)),

 

performing
	(type of activity)

 

I ask you to resolve delay provision (no more than 120 days) on the tax discharge on value added, subject to payment in the budget, during the period with _____________________ on ___________________ on works (services) received from nonresidents of the Republic of Uzbekistan.

 

Data on the import contract on performance of works (services)

 

Date and contract number ______________________________ years No. _______________________________

 

Foreign partner

state

 

Work type (services)

Cost under the contract

 

in equivalent (in sumach)

bags

 

Date of performance of works (services) (delivery-acceptance certificate)

year

 

№_______________________

 

Cost for date of the actual performance of works (services)

 

in equivalent (in sumach)

bags

 

The amount of the accrued tax on value added

bags

 

Date of submission of the statement (day/month/year)

 

It is represented in
	(body of the State Tax Service for the place of tax accounting)

  

Information about the taxpayer

 

1. Certificate on state registration

 

2. Date of state registration (day/month/year)

 

3. INN

 

4. OKED

 

5. Phone: code

number

 

I confirm reliability and completeness of the data specified in this statement

It is filled with the employee of body of the State Tax Service

Head

These calculations (necessary it is noted by the sign "V")

INN

Are provided

F.I.O.

personally

by mail

Signature

on

sheets

Chief accountant

INN

F.I.O.

Signature

Date of representation

(dd/mm/yy)

Date

F.I.O.

(dd/mm/yy)

Signature

 

L. S. (in the presence of seal)

 

Note. This statement can be presented in the written or electronic form in body of the State Tax Service for the place of tax accounting through information system, including through personal office of the taxpayer.

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