PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of September 7, 2021 No. UP-6307

About measures for creation of more favorable conditions to subjects of entrepreneurship in case of execution of the tax liabilities

For the purpose of improvement of business environment by further enhancement of tax administration and liberalization of responsibility for violation of the tax legislation, and also ensuring execution of the tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 20, 2021 on direct studying of problems and proposals of entrepreneurs and determination of the main directions of the subsequent development of entrepreneurship:

1. Determine that since January 1, 2022:

financial sanctions for the offenses revealed by results of cameral tax audit are not applied;

financial sanctions for non-presentation by subjects of entrepreneurship of tax statements are cancelled at the scheduled time.

2. Support the offer of the State Tax Committee on calculation and forming according to the procedure of experiment in January - July, 2022 by tax authorities of tax statements on the value added tax, the excise tax, the receipts tax, the land tax from legal entities of the taxpayers staying on the registry in the State Tax Administration of the Khorezm region.

3. Establish procedure according to which within the experiment:

a) tax authorities estimate and create tax statements:

on the land tax from legal entities - on the basis of data of bodies of the Agency on the inventory;

on the value added tax, the excise tax and the receipts tax - on the basis of these electronic invoices and online of the control and cash equipment, and also other data which are available in tax authorities.

b) the tax statements created by tax authorities go through personal office of the taxpayer at least in 10 days prior to the due date of submission of the corresponding tax statements by taxpayers;

c) the taxpayer within 5 days from the date of receipt of the tax statements created by tax authorities approves it or in the presence of objections - rejects, overworks and represents tax statements to tax authorities in accordance with the established procedure.

4. To the State Tax Committee together with the interested ministries and departments:

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