LAW OF THE REPUBLIC OF UZBEKISTAN

of March 11, 2022 No. ZRU-758

About modification and amendments in some legal acts of the Republic of Uzbekistan in connection with enhancement of tax administration

Accepted by Legislative house on November 17, 2021

Approved by the Senate on November 19, 2021

Article 1. Bring in the Criminal code of the Republic of Uzbekistan approved by the Law of the Republic of Uzbekistan of September 22, 1994 No. 2012-XII (Sheets of the Supreme Council of the Republic of Uzbekistan, 1995, No. 1, Art. 3; Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, No. 9, Art. 144; 1997, No. 2, Art. 56, No. 9, Art. 241; 1998, Art. No. 5-6, 102, No. 9, Art. 181; 1999, No. 1, Art. 20, No. 5, Art. 124, No. 9, Art. 229; 2000, No. 5-6, of Art. 153; 2001, Art. No. 1-2, 23, No. 9-10, Art. 165; 2002, No. 9, Art. 165; 2003, No. 1, Art. 8, No. 9-10, Art. 149; 2004, Art. No. 1-2, 18, No. 9, Art. 171; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2005, No. 9, Art. 314, No. 12, Art. of the Art. 417, 418; 2006, No. 6, Art. 261, No. 12, Art. 656; 2007, No. 4, Art. of the Art. 158, 166, No. 6, Art. 248, No. 9, Art. of the Art. 416, 422, No. 12, Art. 607; 2008, No. 4, Art. of the Art. 187, 188, 189, No. 7, Art. 352, No. 9, Art. of the Art. 485, 487, 488, No. 12, Art. of the Art. 640, 641; 2009, No. 1, Art. 1, No. 4, Art. 128, No. 9, Art. of the Art. 329, 334, 335, 337, No. 12, Art. 470; 2010, No. 5, Art. of the Art. 176, 179, No. 9, Art. 341, No. 12, Art. of the Art. 471, 477; 2011, No. 1, Art. 1; 2012, No. 4, Art. 108, No. 9/1, Art. 242, No. 12, Art. 336; 2013, No. 4, Art. 98, No. 10, Art. 263; 2014, No. 1, Art. 2, No. 5, Art. 130, No. 9, Art. 244, No. 12, Art. 343; 2015, No. 6, Art. 228, No. 8, Art. of the Art. 310, 312, No. 12, Art. 452; 2016, No. 4, Art. 125, No. 9, Art. 276, No. 12, Art. of the Art. 383, 385; 2017, No. 3, Art. 47, No. 6, Art. 300, No. 9, Art. of the Art. 506, 510; 2018, No. 1, Art. 4, No. 4, Art. of the Art. 218, 224, No. 7, Art. 430, No. 10, Art. 679; 2019, No. 1, Art. of the Art. 3, 5, No. 3, Art. 161, No. 5, Art. of the Art. 259, 267, 268, No. 7, Art. 386, No. 8, Art. 471, No. 9, Art. 592, No. 11, Art. 787, No. 12, Art. 880; 2020, No. 1, Art. 4, No. 3, Art. 204, No. 7, Art. 449, No. 10, Art. 593, No. 11, Art. 651; No. 12, Art. 691; 2021, No. 1, Art. of the Art. 5, 14, No. 2, Art. of the Art. 142, 144, No. 3, Art. 217, appendix to No. 4, No. 8, Art. of the Art. 800, 803, No. 10, Art. of the Art. 966, 968, 973), following changes:

1) in Article 184:

in the name and parts one, second and third to replace words of "other obligatory payments" with the word of "charges";

in parts four and word heel of "other obligatory payments" to replace with the word of "charges";

To replace 2) in part two of Article 188 of the word of "other obligatory payments" with the word of "charges".

Article 2. Bring in the Code of the Republic of Uzbekistan about the administrative responsibility approved by the Law of the Republic of Uzbekistan of September 22, 1994 No. 2015-XII (Sheets of the Supreme Council of the Republic of Uzbekistan, 1995, No. 3, Art. 6; Sheets of Oliy Majlis of the Republic of Uzbekistan, 1995, No. 9, Art. 193, No. 12, Art. 269; 1996, Art. No. 5-6, 69, No. 9, Art. 144; 1997, No. 2, Art. 56, No. 4-5, Art. 126, No. 9, Art. 241; 1998, No. 3, Art. 38, No. 5-6, Art. 102, No. 9, Art. 181; 1999, No. 1, Art. 20, No. 5, Art. 124, No. 9, Art. 229; 2000, Art. No. 5-6, 153, No. 7-8, Art. 217; 2001, Art. No. 1-2, 23, No. 9-10, Art. of the Art. 165, 182; 2002, No. 1, Art. 20, No. 9, Art. 165; 2003, No. 1, Art. 8, No. 5, Art. 67, No. 9-10, Art. 149; 2004, Art. No. 1-2, 18, No. 5, Art. 90, No. 9, Art. 171; 2005, No. 1, Art. 18; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2005, No. 9, Art. 312, No. 12, Art. of the Art. 413, 417, 418; 2006, No. 6, Art. 261, No. 9, Art. 498, No. 10, Art. 536, No. 12, Art. of the Art. 656, 659; 2007, No. 4, Art. of the Art. 158, 159, 164, 165, No. 9, Art. of the Art. 416, 421, No. 12, Art. of the Art. 596, 604, 607; 2008, No. 4, Art. of the Art. 181, 189, 192, No. 9, Art. of the Art. 486, 488, No. 12, Art. of the Art. 640, 641; 2009, No. 1, Art. 1, No. 9, Art. of the Art. 334, 335, 337, No. 10, Art. 380, No. 12, Art. of the Art. 462, 468, 470, 472, 474; 2010, No. 5, Art. of the Art. 175, 179, No. 6, Art. 231, No. 9, Art. of the Art. 335, 339, 341, No. 10, Art. 380, No. 12, Art. of the Art. 468, 473, 474; 2011, No. 1, Art. 1, No. 4, Art. of the Art. 104, 105, No. 9, Art. of the Art. 247, 252, No. 12/2, Art. 365; 2012, No. 4, Art. 108, No. 9/1, Art. 242, No. 12, Art. 336; 2013, No. 4, Art. 98, No. 10, Art. 263; 2014, No. 1, Art. 2, No. 5, Art. 130, No. 9, Art. 244, No. 12, Art. of the Art. 341, 343; 2015, No. 6, Art. 228, No. 8, Art. of the Art. 310, 312, No. 12, Art. 452; 2016, No. 1, Art. 2, No. 4, Art. 125, No. 9, Art. 276, No. 12, Art. of the Art. 383, 385; 2017, No. 4, Art. 137, No. 6, Art. 300, No. 9, Art. 510, No. 10, Art. 605; 2018, No. 1, Art. of the Art. 1, 4, 5, No. 4, Art. 224, No. 7, Art. of the Art. 430, 431, 432, No. 10, Art. of the Art. 671, 673, 679; 2019, No. 1, Art. of the Art. 1, 3, 5, No. 2, Art. 47, No. 3, Art. of the Art. 161, 165, 166, No. 5, Art. of the Art. 259, 261, 267, 268, No. 7, Art. 386, No. 8, Art. of the Art. 469, 471, No. 9, Art. of the Art. 591, 592, No. 10, Art. of the Art. 674, 676, No. 11, Art. of the Art. 787, 791, No. 12, Art. of the Art. 880, 891; 2020, No. 1, Art. 4, No. 3, Art. of the Art. 203, 204, No. 7, Art. 449, No. 9 of the Art. of the Art. 539, 540, No. 10, Art. of the Art. 593, 596, No. 11, Art. 651, No. 12, Art. 691; 2021, No. 1, Art. of the Art. 5, 7, 12, 13, 14, No. 2, Art. 142, No. 3, Art. 217, No. 4, Art. of the Art. 290, 293, appendix to No. 4, No. 8, Art. of the Art. 800, 803, No. 9, Art. 903, No. 10, Art. of the Art. 966, 967, 968, 973), following amendments and changes:

To add 1) with Article 17-3 of the following content:

"Article 17-3. The administrative responsibility of persons for the offenses fixed through the Single automated information system of tax authorities

For making of the offenses provided by parts two and the fifth article 175 of this Code, fixed through the Single automated information system of tax authorities, the head of the legal entity or the individual entrepreneur is subject to the administrative responsibility";

2) in Article 164:

in the sanction of part one of the word "from one to five" and "from five to seven" to replace respectively with the words "in the amount of ten" and "in the amount of twenty";

in the sanction of part two of the word "from five to ten" and "from seven to fifteen" to replace respectively with the words "in the amount of twenty five" and "in the amount of forty";

in the sanction of part three of the word "from ten to fifty" and "from forty to eighty" to replace respectively with the words "in the amount of seventy" and "in the amount of eighty";

add with part seven of the following content:

"Artificial overestimate or reduction of prices of goods and the rendered services depending on form of payments for them with cash or according to plastic cards

attracts imposing of penalty in the amount of thirty basic settlement sizes";

the seventh to consider part part eight;

Article 166 to state 3) in the following edition:

"Article 166. Sales of goods (products) without documents certifying their quality, or abuse of regulations of obligatory digital marking

Sale, and acquisition with sales objective by business entities of food and manufactured goods (products) without documents certifying their quality and production brand is equal

attracts imposing of penalty on citizens from three to five, and on officials - from five up to ten basic settlement sizes with confiscation of goods (products).

The same offense made repeatedly within year after application of administrative punishment

attracts imposing of penalty on citizens from five to ten, and on officials - from ten up to fifteen basic settlement sizes with confiscation of goods (products).

Realization, and acquisition for the purpose of sales of goods in which trademark there is no information on the name and the location of the manufacturer is equal,

attracts imposing of penalty on officials from ten up to fifteen basic settlement sizes.

Abuse of regulations of obligatory digital marking of goods (products) means of identification by producers and importers for which the legislation establishes obligatory digital marking,

attracts imposing of penalty on officials in the amount of hundred basic settlement sizes";

4) in Article 174:

in the name of the word of "other obligatory payments" to replace with the word of "charges";

in word part one disposition of "other obligatory payments" to replace "charges";

in the sanction of part one of the word "from three to five" and "from five to seven" to replace respectively with the words "in the amount of ten" and "in the amount of fifteen";

in the sanction of part two of the word "from five to ten" and "from ten to fifteen" to replace respectively with the words "in the amount of twenty" and "in the amount of thirty";

Article 175 to state 5) in the following edition:

"Article 175. Violation of established procedure of accounting of the taxation objects, and also payment discipline

Lack of accounting of profit (income) or other taxation objects or conducting this accounting with violations of established procedure if these actions led to understating of the receivable amount of taxes or charges, and also non-presentation of other documents necessary for calculation and tax payment and charges and is equal non-presentation of reasons for the revealed discrepancies or the specified tax statements at the scheduled time by results of cameral tax audit,

attracts imposing of penalty in the amount of three basic settlement sizes.

Untimely submission of tax statements

attracts imposing of penalty on citizens in the amount of three, and on officials - in the amount of ten basic settlement sizes.

Violation of payment discipline, including non-execution of collection orders of tax authorities on collection of payments from the companies - defaulters, violation of fixed terms of carrying out payments in the presence of appropriate means on accounts of the companies, and also implementation of the actions breaking priority of cash write-off

attract imposing of penalty on officials in the amount of fifteen basic settlement sizes.

Opening of settlement or other accounts to the companies and the organizations without the certificate of registration in tax authorities

attracts imposing of penalty on officials from five up to ten basic settlement sizes.

Non-presentation or untimely submission by the taxpayer to the servicing bank of the payment order on tax payment and charges

attracts imposing of penalty in the amount of five basic settlement sizes.

Violation of the requirements established by the legislation or procedure on display of fiscal marks either equipment by the automated measuring means of accounting or to ensuring integration with information systems of tax authorities and to provision of the relevant information in tax authorities

attracts imposing of penalty on officials in the amount of hundred basic settlement sizes";

6) in Article 175-5:

to state the sanction of part one in the following edition:

"attracts imposing of penalty in the amount of ten basic settlement sizes";

to state the sanction of part two in the following edition:

"attracts imposing of penalty in the amount of twenty basic settlement sizes";

To replace 7) in part four of Article 176 of the word of "other obligatory payments" with the word of "charges";

8) in Article 245:

in word part one "Articles 174-1, 175" shall be replaced with words "Article 174-1, Article part four 175, Articles";

third to state part in the following edition:

"Criminal court judges also consider cases on the administrative offenses made by individual entrepreneurs and (or) their workers, officials and (or) other workers of subjects of entrepreneurship - legal entities when implementing of business activity by them, except as specified, provided by parts two, third and fourth Article 60, Articles 601, of 65, of 68, of 681, 99 (regarding inspectorate for control in the field of construction), parts one, third and sixth Article 175, Article 283 of this Code";

Part one of Article 264 to state 9) in the following edition:

"And to its divisions on places cases on the administrative offenses provided by Articles 159-1, 168, part three of Article 174 and Article 215-3 of this Code are subordinated to the state tax authorities, Department on fight against economic crimes under the Prosecutor General's Office of the Republic of Uzbekistan. Cases on the administrative offenses provided by parts one, the second, third, fifth and sixth article 175 of this Code are subordinated to the state tax authorities";

11 parts one of Article 271 of the word "parts one and the sixth Article 175" shall be replaced with words 10) in Item "parts one, the second and fifth Article 175";

Part the fourth Article 283 to state 11) in the following edition:

"In case of fixing by the special automated technical means of photo and video fixing of road traffic offense with use of the vehicle, and also fixing by the Single automated information systems of the State Tax Committee or State Customs Committee of the Republic of Uzbekistan of violation of the tax or customs legislation the protocol on administrative offense is not constituted";

"Articles 165-1, 166, 170" shall be replaced with words 12) in Item 8 of Article 287 of the word "Article 165-1, parts one, the second and third article 166, of article 170";

To add 13) with Article 309-3 of the following content:

"Article 309-3. The resolution on imposing of penalty for the administrative offenses fixed through the Single automated information system of tax authorities

The resolution on imposing of penalty for the administrative offenses fixed through the Single automated information system of tax authorities is taken out without participation of person who made administrative offense.

The resolution on imposing of penalty for the administrative offenses fixed through the Single system of tax authorities automated information is drawn up in electronic form.

The resolution on imposing of penalty with appendix of the materials received using the Single automated information system of tax authorities goes to personal office of the taxpayer (offender) within three days from the date of pronouncement of this resolution.

The resolution on imposing of penalty for the administrative offenses fixed through the Single automated information system of tax authorities shall contain: number of the resolution; date and place of pronouncement of the resolution; the name of the body which issued the decree; position, surname, name, official's middle name; name and identification taxpayer number; the information about person brought to the administrative responsibility; time, place and circumstances of making of administrative offense; Article of the Special part of this Code providing responsibility for committed administrative offense; the ordered to pay fine and procedure for its payment; term and procedure for appeal of the resolution on imposing of penalty".

Article 3. Bring in the Law of the Republic of Uzbekistan of August 29, 1997 No. 474-I "About the State Tax Service" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, Art. 232; 1998, No. 5-6, of Art. 102; 1999, No. 9, Art. 229; 2000, No. 7-8, of Art. 217; 2001, No. 5, Art. 89, No. 9-10, Art. 182; 2003, No. 1, Art. 8, No. 5, Art. 67; 2004, No. 9, Art. 171; 2005, No. 1, Art. 18; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2005, No. 5, Art. 152, No. 9, Art. 312, No. 12, Art. 415; 2006, No. 10, Art. 536; 2007, No. 12, Art. 608; 2008, No. 12, Art. 640; 2009, No. 12, Art. 474; 2010, No. 9, Art. 336; 2012, No. 4, Art. 105; 2014, No. 9, Art. 244; 2015, No. 12, Art. 452; 2016, №12, of Art. 385; 2017, No. 6, Art. 300, No. 12, Art. 773; 2018, No. 1, Art. of the Art. 1, 4; 2019, No. 1, Art. of the Art. 1, 5, No. 2, Art. 47, No. 3, Art. 166, No. 5, Art. 267; 2021, appendix to No. 4) following changes:

1) in Article 10:

state part one in the following edition:

"The chairman of the State Tax Committee of the Republic of Uzbekistan affirms the President of the Republic of Uzbekistan after approval of Oliy Majlis of the Republic of Uzbekistan by Legislative house on representation of the Prime Minister of the Republic of Uzbekistan and is dismissed by the President of the Republic of Uzbekistan";

third to state part in the following edition:

"Officials of the State Tax Committee of the Republic of Uzbekistan, deputy chiefs of the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, chiefs of departments of the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, officials of departments of internal audit, and also own safety in the State Tax Administrations of the Republic of Karakalpakstan, areas and the city of Tashkent, the chief and deputy chief of Interregional state tax authorities on large taxpayers, chiefs of departments of Interregional state tax authorities of large taxpayers, officials of department of own safety of Interregional state tax authorities of large taxpayers, chiefs of the state tax authorities of areas (cities) are appointed by the order of the chairman of the State Tax Committee of the Republic of Uzbekistan";

Part the fourth Article 15 to state 2) in the following edition:

"Officials of bodies of the State Tax Service are granted annual paid leaves lasting twenty four working days. Additional paid leaves lasting five working days, and over twenty five years - can be granted ten working days to the officials of bodies of the State Tax Service having length of service over fifteen years. At the same time payment of leaves is performed according to the procedure, established by the legislation".

Article 4. Bring in the Law of the Republic of Uzbekistan of May 7, 1993 No. 841-XII "About currency control" (in edition of the Law of the Republic of Uzbekistan of October 22, 2019 No. ZRU-573) (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, No. 10, Art. 672; 2021, No. 1, Art. 16, appendix to No. 4) following amendments and changes:

Article 11 to add 1) with part five of the following content:

"The procedure of control and monitoring of making of the foreign trade transactions is established by the Cabinet of Ministers of the Republic of Uzbekistan";

To add 2) with Article 11-1 of the following content:

"Article 11-1 Responsibility for failure to provide of repatriation of assets on the foreign trade transactions

The residents which did not provide repatriation of assets on the foreign trade transactions more than for forty five days (for small business entities - ninety days) after the expiration of hundred eighty days from the date of implementation of payment or export to the nonresident, pay penalty to the income of the republican budget:

in equivalent of 5 percent from the amount not of repatriated assets - in case of delay of repatriation of assets up to three hundred sixty days from the date of implementation of payment or export to the nonresident;

in addition in equivalent of 10 percent from the amount not of repatriated assets - in case of delay of repatriation of assets from three hundred sixty to five hundred forty five days from the date of implementation of payment or export to the nonresident;

in addition in equivalent of 35 percent from the amount not of repatriated assets - in case of delay of repatriation of assets of five hundred forty five days more from the date of implementation of payment or export to the nonresident.

In case of approach of force majeure circumstances the term of repatriation of assets is prolonged for effective period of force majeure. Approach of force majeure circumstances is confirmed by authorized body according to the legislation of the state in which it occurred.

In case of revenues to the account of residents of the amount of insurance indemnity (in national and (or) foreign currencies) according to the policy of assurance of the export contract, receivables amount under this export contract for the purposes of application of penalty decreases by the amount of the arrived insurance indemnity.

Penalties for failure to provide of repatriation of assets on the foreign trade transactions are not applied in the following cases:

during delivery date of the equipment and (or) component parts under import contracts in which delivery dates are established more than hundred eighty days, depending on their technical characteristics and specifics;

in case of presentation of the document issued by authorized body, confirming destruction or confiscation by state bodies of the goods which came to unsuitable condition during the transporting or storage for the reasons which are not depending on the parties;

if the terms established in the import contracts signed within the projects realized according to decisions of the President of the Republic of Uzbekistan and the Cabinet of Ministers of the Republic of Uzbekistan or the import contracts approved by managing committee within implementation of production sharing agreements are not broken;

if the total amount of overdue receivables on export transactions does not exceed 10 percent of the currency earnings provided within thirty six months preceding date of emergence of overdue receivables;

concerning the amount of repatriated assets according to requirements of this Law before pronouncement of the decision by court on the case of application of penalty.

In case of voluntary payment of penalty in ten-day time it is pro rata to the amount of the assets repatriated on the foreign trade transactions during ninety-day term, to resident the amount of the paid penalty returns.

In case of complete repatriation of assets on the foreign trade transactions within ninety days from the moment of the introduction of court resolution the penalty returns to legal force, proceeedings about application of penalty stop also all measures taken for recovery by enforcement are cancelled.

Collection of the penalties exceeding 20 percent from the amount of the current assets of the legal entity - the resident of the Republic of Uzbekistan on the last reporting date, is performed with provision of possibility of monthly payment with payment by installments within six months from decision date about collection of the amount which is subject to collection".

Article 5. Bring in the Tax code of the Republic of Uzbekistan approved in the new edition by the Law of the Republic of Uzbekistan of December 30, 2019 No. ZRU-599 (Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2019, appendix 1 to No. 12; 2020, No. 3, Art. 198, No. 10, Art. 593, No. 11, Art. 652, No. 12, Art. of the Art. 690, 691; 2021, No. 1, Art. 6, No. 4, Art. 294, appendix to No. 4, No. 8, Art. 800, No. 9, Art. 901, No. 10, Art. of the Art. 968, 969, 972, 973), following changes and amendments:

Part the sixth Article 47 to state 1) in the following edition:

"The form of the invoice and procedure for its filling affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part the eighth Article 89 to state 2) in the following edition:

"The accounting treatment for receipts in budget system of the state fee and other charges which collection is performed by other state bodies and the organizations affirms the Cabinet of Ministers of the Republic of Uzbekistan";

Part the sixth Article 90 to state 3) in the following edition:

"The form of the message of bank of non-execution (partial execution) of the order of the taxpayer or the collection order of tax authority and procedure for its transfer electronically affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part the fifth Article 112 to state 4) in the following edition:

"The procedure for the direction in bank electronically of decisions of tax authority on suspension and cancellation of suspension of account transactions of the taxpayer (tax agent) affirms the Cabinet of Ministers of the Republic of Uzbekistan";

Part the fourth Article 113 to state 5) in the following edition:

"In case of the direction electronically in bank of the decision on suspension of account transactions of the taxpayer (tax agent) date and time of receipt of this decision by bank are determined according to the procedure, approved by the Cabinet of Ministers of the Republic of Uzbekistan";

Part the thirteenth Article 114 to state 6) in the following edition:

"The seizure of property of the taxpayer is carried out with video filming implementation, and in the absence of such opportunity - with participation of witnesses";

Item 3 parts three of Article 129 to state 7) in the following edition:

"3) the individual entrepreneur in the place of implementation of business activity or at the place of residence according to the list approved by the Cabinet of Ministers of the Republic of Uzbekistan";

8) in Article 134:

the second to state part in the following edition:

"The procedure and forms of the message bank of information provided by part one of this Article affirm the Cabinet of Ministers of the Republic of Uzbekistan";

the fifth to state part in the following edition:

"The form and procedure for the direction tax authority of request in bank and procedure for submission by banks of information on requests of tax authorities affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part the twenty fourth Article 138 to state 9) in the following edition:

"The regulations on conducting cameral tax audit affirm the Cabinet of Ministers of the Republic of Uzbekistan";

10) in Article 139:

the eighth to exclude part;

the ninth to consider part part eight;

the eighth to state part in the following edition:

"The regulations on conducting exit tax audit affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part the thirteenth Article 140 to state 11) in the following edition:

"The regulations on carrying out tax audit affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part third of Article 145 to state 12) in the following edition:

"It is examined with video filming implementation, and in the absence of such opportunity - with participation of witnesses";

Article 153 to state 13) in the following edition:

"Article 153. Ensuring objectivity of actions for implementation of tax control

Objectivity of actions for implementation of tax control is performed by means of use of devices of video filming, and in the absence of such opportunity - with participation of witnesses.

Record of video filming is kept continuously and consistently. The copy of materials of video filming is provided to the taxpayer or his representative upon termination of tax control measure.

The procedure for video filming in actions for implementation of tax control is determined by the State Tax Committee of the Republic of Uzbekistan.

In cases when the legislation prohibits video or in the absence of possibility of video, witnesses without fail are involved in the actions connected with implementation of tax control";

Part the seventh Article 173 to state 14) in the following edition:

"The procedure for the direction of the requirement about submission of documents and procedure for submission of documents upon the demand of tax authority electronically on telecommunication channels affirms the Cabinet of Ministers of the Republic of Uzbekistan";

Part the fourth Article 174 to state 15) in the following edition:

"The form and requirements to creation of motivated opinion of tax authority affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Part the eighth Article 209 to state 16) in the following edition:

"Form of the notification on participation in foreign legal entities and notifications on the controlled foreign companies, and also procedure for their filling and representation affirm the Cabinet of Ministers of the Republic of Uzbekistan";

To add 17) with Article 227-1 of the following content:

"Article 227-1. Violation of the requirements established by the legislation or procedure on display of fiscal marks either equipment by the automated measuring means of accounting or to ensuring integration with information systems of tax authorities, and also rules of obligatory digital marking of goods (products) means of identification

Violation of the requirements established by the legislation or procedure on display of fiscal marks either equipment by the automated measuring means of accounting or to ensuring integration with information systems of tax authorities, and also violation by producers, importers and sellers of rules of obligatory digital marking of goods (products) means of identification

attracts imposing of penalty in the amount of the net revenue received in the last reporting quarter in which realization took place";

"The established State Tax Committee" shall be replaced with words 18) in part three of Article 248 of the word "the approved Cabinet of Ministers of the Republic of Uzbekistan";

19) "affirms as the second offer of part three of Article 257 of the word "determines the State Tax Committee of the Republic of Uzbekistan" shall be replaced with words the Cabinet of Ministers of the Republic of Uzbekistan";

20) "affirm as the second offer of part three of Article 261 of the word "determine the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan" shall be replaced with words the Cabinet of Ministers of the Republic of Uzbekistan";

Part the sixth Article 274 to state 21) in the following edition:

"The procedure and conditions of compensation of tax amounts, procedure for conducting cameral tax audit according to this Article, and also procedure and terms of return to citizens of foreign states of tax amounts (TAX FREE) affirm the Cabinet of Ministers of the Republic of Uzbekistan";

Item 12 parts two of article 426 after words "apartment houses" to add 22) with the words "and hostels";

Article 483 to add 23) with parts twelve - the fifteenth the following content:

"For the period till January 1, 2024 newly created, undergone state registration in Bandikhansky, Kyzyryksky, Muzrabadsky, Sherabadsky districts, mountainous areas and the territories with the salted land of the Surkhandarya region and the subjects of entrepreneurship performing the activities in these areas (territories) (except for clusters) are exempted from payment of the land tax from legal entities, the property tax of legal entities, the receipts tax, fixed amount of income tax for individual entrepreneurs.

For the period from September 10, 2021 to January 1, 2024 newly created, undergone state registration in mountainous areas and the territories with the salted land of the Surkhandarya region and the subjects of entrepreneurship performing the activities in these territories (except for clusters) pay the income tax on the tax rates lowered by 50 percent from the established tax rate.

The list of the mountainous areas and the territories with the salted land specified in parts twelve and the thirteenth this Article affirms Kengash of People's Deputies of the Surkhandarya region.

The fish, livestock and poultry-farming farms which were injured owing to emergency in Sardobinsky, Akaltynsky and Mirzaabadsky districts of the Syr Darya region are exempted from May 1, 2020 to November 1, 2022 from payment of the land tax from legal entities and the property tax of legal entities. At the same time the list of injured fish, livestock and poultry-farming farms affirms Kengash of People's Deputies of the Syr Darya region".

Article 6. To provide to the State Tax Committee, the Ministry of Finance of the Republic of Uzbekistan and other interested organizations execution, bringing to contractors and explanation among the population of essence and value of this Law.

Article 7. To the Cabinet of Ministers of the Republic of Uzbekistan:

bring decisions of the government into accord with this Law;

provide review and cancellation by state bodies of their regulatory legal acts contradicting this Law.

Article 8. This Law becomes effective from the date of its official publication.

Article 2 and Item 17 of article 5 of this Law (except as specified, provided by part three of this Article) become effective after three months from the date of its official publication.

Paragraphs the ninth and tenth Item 3 of Article 2 and Item 17 of article 5 of this Law (regarding abuse of regulations of obligatory digital marking of goods (products) means of identification (except tobacco, alcoholic and beer products) become effective after six months from the date of its official publication.

Provisions of paragraph two of Item 23 of article 5 of this Law extend also to the relations which arose since July 1, 2021.

Provisions of the paragraph of third Item 23 of article 5 of this Law extend also to the relations which arose since September 10, 2021.

Provisions of the paragraph of the fifth Item 23 of article 5 of this Law extend also to the relations which arose since May 1, 2020.

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