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

of June 18, 2021 No. 35, on June 12, 2021 No. 2021-26, 9 of June, 2021 No. 01-02/8-32

About modification and amendments in the Instruction about cash execution of the income of budgets of budget system

According to the Tax code of the Republic of Uzbekistan, the Presidential decree of the Republic of Uzbekistan of March 23, 2021 the No. UP-6191 "About Additional Measures for Further Creating Favorable Conditions for the Population and Subjects of Entrepreneurship when Using of the State Services, to Reducing Bureaucratic Barriers in This Direction" Ministry of Finance, the State Tax Committee and the State Customs Committee of the Republic of Uzbekistan decide:

1. Make changes and additions to the Instruction about cash execution of the income of budgets of budget system approved by the resolution of the Ministry of Finance, State Tax Committee and State Customs Committee of the Republic of Uzbekistan of March 24, 2016 No. No. 20, 2016-14, 01-02/8-10 (рег. No. 2771 of March 30, 2016) (Collection of the legislation of the Republic of Uzbekistan, 2016, No. 13, the Art. 124) according to appendix.

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

Appendix

to the Resolution of the Ministry of Finance of June 18, 2021 No. 35, the State Tax Committee of June 12, 2021 No. 2021-26 and the State Customs Committee of the Republic of Uzbekistan of June 9, 2021 No. 01-02/8-32

Changes and additions made to the Instruction about cash execution of the income of budgets of budget system

1. In Item 1:

in the paragraph the second "taxes and other obligatory payments" shall be replaced with words words "customs duty, taxes and fees";

add with paragraphs third - the fifth the following content:

"excessively paid amount of tax (penalty fee, penalty) - positive difference between paid amount of tax (penalty fee, penalty) and the amount which is actually subject to payment. Excessively paid amount of tax (penalty fee, penalty) is determined for date of its calculation taking into account the amounts which are earlier offset and (or) returned to the taxpayer, and also the amounts which are set off on account of the forthcoming payments on tax;

excessively collected tax amount - excessively paid amount of tax as a result of wrongful acts of bodies of the State Tax Service;

mistakenly paid amount of tax (penalty fee, penalty) - tax amount (penalty fee, penalty) in case of which payment the mistake which is not allowing to identify unambiguously person who paid this amount, and (or) purpose of this payment was made. Also the amount which arrived on account of the tax discharge (penalty fee, penalty) concerning which the paid her face is not taxpayer, or come to the budget other than in what was subject to payment is recognized mistakenly paid;";

third - the sixth to consider paragraphs respectively paragraphs the sixth - the ninth.

2. In Items 4, of 6, of 8, of 23, of 29, of 31, 37-4, 37-5, 42, of 63, of 64, "taxes and other obligatory payments" shall be replaced with words the 65th words "customs duty, taxes and fees".

3. To state the name of Chapter 3 in the following edition:

"Chapter 3. Transfer of the contingent of payments on EKS with their reflection in IS "MFRU" and return of excessively paid or enforced payments"

4. Add Item 17 with the paragraph of the following content:

"The taxes and fees levied by bureau of forced execution according to the judgments and (or) body of the State Tax Service are listed on EKS according to the payment order in form according to appendix No. 2-1 to this Instruction.".

5. Add with Item 31-1 of the following content:

"31-1. The payment amounts which are excessively paid by physical persons and legal entities when using of services through the centers of the state services, and also the amounts of charges which are in addition paid for rendering the state services in the accelerated procedure (in case of non-rendering of services in the accelerated procedure), return at the expense of means of off-budget fund of the Agency of the state services under the Ministry of Justice of the Republic of Uzbekistan (further - the Agency of the state services) within one working day.

At the same time the returned means are collected by the Agency of the state services from the treasurer personal account in the income opened for the corresponding state service according to the procedure of regress. Money recovery is performed according to the procedure, established in this paragraph.".

6. State Item 33 in the following edition:

"According to articles 104 and 105 of the Tax Code of the Republic of Uzbekistan in case of need filing of application by the taxpayer:

the statement for offsetting of excessively paid or collected amounts of taxes moves in form according to appendix No. 7 to this Instruction;

the statement for return of excessively paid or collected amounts of taxes moves in form according to appendix No. 8 to this Instruction.

Mistakenly paid amounts of tax, and also penalty fee and (or) penalty, return to the taxpayer based on the written address of the taxpayer or bank or Treasury of the Republic of Uzbekistan if the mistake was made from their party.".

7. State Item 33-2 in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info