RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN

of June 1, 2020 No. 2020-22

About approval of the Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection

Based on article 96 of the Tax Code of the Republic of Uzbekistan the State Tax Committee DECIDES:

1. Approve Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection, according to appendix.

2. This resolution becomes effective since September 1, 2020.

Appendix

to the Resolution of the State Tax Committee of the Republic of Uzbekistan of June 1, 2020 No. 2020-22

Regulations on procedure for write-off of tax debt, acknowledged hopeless to collection

This Provision according to the Tax code (further - the Tax code), the Civil code and the Law of the Republic of Uzbekistan "About bankruptcy" determines procedure for write-off of tax debt, acknowledged hopeless to collection.

Chapter 1. General provisions

1. Requirements of this provision are not applied to state-financed organizations, the state companies and non-profit organizations.

2. The tax debt is recognized hopeless to collection and is written off based on the decision made by tax authority.

Accounting of tax debt, acknowledged hopeless to collection, is conducted by the tax authority which made the decision on its write-off.

3. The tax debt collected after write-off of tax debt by results of the measures taken in subsidiary procedure is considered only for cancelled tax debt.

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