RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of April 27, 2020 No. 2020-06

About approval of the Regulations on procedure for maintaining accounting data on taxpayers, provisions of these data to the third parties, and also forming of list of the taxpayers this for separate categories

According to articles 15 and 132 of the Tax Code of the Republic of Uzbekistan the State Tax Committee DECIDES:

1. Approve Regulations on procedure for maintaining accounting data on taxpayers, provisions of these data to the third parties, and also forming of structure of data for separate categories of taxpayers according to appendix.

2. This resolution becomes effective from the date of its official publication.

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of April 27, 2020 No. 2020-06

Regulations on procedure for maintaining accounting data on taxpayers, provisions of these data to the third parties, and also forming of list of the taxpayers this for separate categories

This Provision determines procedure for maintaining the State Tax Service by bodies (further - tax authorities) accounting data on taxpayers, provision of these data to the third parties, and also forming of list of the taxpayers this for separate categories.

Chapter 1. General provisions

1. In this Provision the following basic concepts are used:

the taxpayer - legal entities and physical persons on which according to the Tax code of the Republic of Uzbekistan (further - the Tax code) the obligation is assigned to pay the established taxes and fees;

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