RESOLUTION OF THE PLENUM OF THE SUPREME COURT OF THE REPUBLIC OF UZBEKISTAN

of December 19, 2020 No. 37

About modification and amendments in some resolutions of the Plenum of the Supreme Court of the Republic of Uzbekistan and the Plenum of the Supreme Economic Court of the Republic of Uzbekistan

Due to the changes and additions made to the legislation and also the questions which arose in court practice based on article 17 of the Law "About Courts", the Plenum of the Supreme Court of the Republic of Uzbekistan decides:

I. Make changes and additions to the following resolutions of the Plenum of the Supreme Court of the Republic of Uzbekistan on criminal cases:

1. The resolution of the Plenum of the Supreme Court of the Republic of Uzbekistan of May 31, 2013 No. 8 "About application by courts of the legislation on responsibility for tax avoidance and other obligatory payments":

in the name, preamble and the text of the word of "other obligatory payments" to replace with the word of "charges", words of "the minimum sizes of the salary", "the minimum size of the salary" words of "the basic settlement size" in the corresponding case;

the fourth Item 2 to state the paragraph in the following edition:

"Other intentional tax avoidance and charges is expressed in the intentional acts of the taxpayer expressed in non-presentation in bodies of the State Tax Service of documents of tax statements or other documents which representation according to the tax legislation is obligatory, or in the acts made after submission of the tax report, directed to artificial creation of condition of insolvency for the purpose of tax avoidance and charges";

paragraphs two - the fifth Item 3 to state in the following edition:

"According to part one of Article 17 of the Tax Code the following taxes are established:

1) value added tax;

2) excise tax;

3) income tax;

4) income tax;

5) tax for use of natural resources;

6) tax for use of water resources;

7) property tax;

8) land tax;

9) social tax.

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