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

of February 20, 2023 No. 4

About some questions of application by courts of the tax legislation

Results of studying of court practice show that courts, except for some mistakes, generally correctly apply the tax legislation. For the purpose of ensuring the correct and uniform application of acts of the legislation by consideration of tax disputes by courts, based on article 22 of the Law of the Republic of Uzbekistan "About courts" the Plenum of the Supreme Court decides:

Chapter I. General questions

1. Draw the attention of courts that scope of the tax legislation is determined by article 2 of the Tax Code of the Republic of Uzbekistan (further - the Tax code).

2. That No. ZRU-599 "About modification and amendments in the Tax code of the Republic of Uzbekistan" the Tax code is approved by the Law of the Republic of Uzbekistan in the new edition to draw the attention of courts that:

effective periods of privileges on taxes and other obligatory payments are stipulated in Article 4 Laws No. ZRU-599;

new edition became effective since January 1, 2020, and the procedure for its application is specified in article 6 of the Law No. ZRU-599;

by consideration of the tax disputes connected with participants of special economic zones regulations of Chapter 68 of the Tax code are applied.

3. In case of application stipulated in Clause 13 Tax codes of the principle of presumption of correctness of the taxpayer courts shall give assessment to the contradictions and ambiguities which did not arise between tax authority and the taxpayer in case of calculation, collection or tax payment, and to the unremovable contradictions and ambiguities containing in specific acts of the legislation.

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