of August 4, 2022 No. ZRU-787
About activities for tax consultation
Accepted by Legislative house on May 24, 2022
Approved by the Senate on July 8, 2022
The purpose of this Law is regulation of the relations in sphere of activity on tax consultation.
The legislation on activities for tax consultation consists of this Law and other acts of the legislation.
If the international treaty of the Republic of Uzbekistan establishes other rules, than those which are stipulated by the legislation the Republic of Uzbekistan about activities for tax consultation then are applied rules of the international treaty.
In this Law the following basic concepts are applied:
the qualification certificate of the tax consultant - the document confirming qualification of the tax consultant and granting the right to rendering services in tax consultation on behalf of the organization of tax consultants;
activities for tax consultation - organization activity of tax consultants for rendering on contractual basis to legal entities and physical persons of services in tax consultation;
the conclusion on tax consultation - the document containing opinion of the tax consultant who rendered the services provided by the agreement on tax consultation;
the applicant - the physical person applying for receipt of the qualification certificate of the tax consultant.
The basic principles of activities for tax consultation are legality, independence, professional competence and confidentiality.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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