of January 7, 2021 No. 1
About management of tax risks, identification of taxpayers (tax agents) having tax risks and about the organization and conducting tax audits
According to the Tax code of the Republic of Uzbekistan, and also the Presidential decree of the Republic of Uzbekistan of October 30, 2020 the No. UP-6098 "About Organizational Measures for Reducing Shadow Economy and Increase in Efficiency of Activities of Tax Authorities" DECIDES: Cabinet of Ministers
1. Approve:
Regulations on procedure for management of tax risks, identifications of taxpayers (tax agents) having tax risks, and their segmentations on levels of tax risk according to appendix No. 1;
Regulations on procedure for the organization and conducting tax audits according to appendix No. 2.
2. Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.
3. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 4.
4. To the State Tax Committee of the Republic of Uzbekistan:
take the timely measures directed to strengthening of realization of complex actions for identification of the facts specifying violations of the tax legislation and to application of legal measures concerning persons who made tax offenses;
in a month to provide development and deployment of the automated information system "Soliq hamkor" at the expense of means of Special fund of financial support, social protection, development of tax authorities and contingencies of the State Tax Committee of the Republic of Uzbekistan;
together with National news agency of Uzbekistan, National broadcasting company of Uzbekistan and the Agency of information and mass communications systematically and widely to light essence and contents of this resolution in mass media;
together with the interested ministries and departments in two-month time to bring the regulatory legal acts adopted by them into accord with this resolution.
5. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and questions of reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov D. A., Minister of Finance of the Republic of Uzbekistan Ishmetov T. A. and chairman of the State Tax Committee of the Republic of Uzbekistan Kudbiyev Sh. D.
Prime Minister of the Republic of Uzbekistan
A. Aripov
Appendix №1
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of January 7, 2021 No. 1
1. This Provision determines procedure for management of tax risks in tax authorities, identifications of taxpayers (tax agents) having tax risks, and their segmentations on levels of tax risk.
2. In this Provision the following basic concepts are applied:
the revealed tax risk - the signs of tax offense revealed by means of the automated "Determination, Analysis and Assessment of Tax Risk" program (further - the Program);
potential tax risk - tax risk which was not revealed, but there are conditions for its origin;
the tax liability - the obligation assigned to taxpayers by the tax legislation it is correct to estimate and to timely pay taxes and fees; the obligation of tax agents assigned by the tax legislation it is correct to estimate, hold from taxpayers and to timely list taxes;
segmentation of taxpayers - separation of taxpayers into certain categories depending on risk level of non-execution or incomplete execution of the tax liabilities by them;
tax risk - the probability of non-execution or incomplete execution of the tax liability by the taxpayer (tax agent) which could and (or) can be led to failure to pay or incomplete tax payment and charges (further - taxes) in budget system;
level of tax risk - the risk condition determined depending on probability of origin and possible effects of risk of failure to pay taxes;
criteria of degree of tax risk - set of the signs giving the chance of risk assessment of non-execution or incomplete execution of the tax liabilities and the subsequent segmentation of taxpayers (tax agents) on risk levels;
the analysis of tax risk - systematic use of information which is available for tax authorities for determination of circumstances and conditions of emergence of risks, their identification and assessment of probable effects of non-compliance with the tax legislation;
assessment of tax risk - systematic determination of possibility of risk and effects of violations of the tax legislation in case of its origin;
management of tax risk - the systematic work on development and practical implementation of measures for prevention and minimization of tax risks, efficiency evaluation of their application, and also control of observance of the tax legislation providing continuous updating, the analysis and review of information which is available for tax authorities.
3. The purposes of application by tax authorities of risk management system are:
focusing on spheres of the increased risk and ensuring more effective use of available tax authorities of resources;
increase in opportunities for identification of offenses in the field of the taxation;
minimization of tax control concerning taxpayers (tax agents) (further - taxpayers) by whose activities low degree of tax risk is determined;
further expansion of opportunities of identification of tax offenses, and also selection of taxpayers for conducting tax audits by means of the automated software product without participation of human factor;
determination of forms of the tax control applied to taxpayers proceeding from the level of tax risk.
4. Strategy and tactics of application of management system tax risks, data collection and processing, the analysis and assessment of tax risks, development and implementation of measures for risk management are determined by the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee).
5. The analysis of tax risk and assessment of results are performed by means of application of software product.
6. For the purpose of the analysis of tax risk on the basis of the data received from the sources provided in Item 7 of this provision the following indicators are used:
expense amount and the income, their dynamics, timely execution of the tax liabilities, comparison of the amounts of the taxes estimated in the current tax period with the amounts of the taxes estimated in the previous tax periods (reduction, increase);
compliance of indicators in the information provided in tax authorities by state bodies and the organizations with indicators in the tax and financial reporting of taxpayers;
compliance of the used tax benefits to the tax legislation;
the profitability indicator calculated as the relation of net profit to net revenue (the amount calculated without the excise tax and the value added tax in case of sales of goods and services), and profitability indicator as the relation of net profit to expenses.
7. The tax risk is analyzed on the basis of information obtained from the following sources:
the tax and financial reporting provided by taxpayers and also the data reflected in cards of personal accounts of taxpayers;
information provided to tax authorities by state bodies, organizations and the organizations according to the Tax code of the Republic of Uzbekistan (further - the Tax code), the Presidential decree of the Republic of Uzbekistan of October 30, 2020 No. UP-6098 "About Organizational Measures for Reducing Shadow Economy and Increase in Efficiency of Tax Authorities" and the resolution of the President of the Republic of Uzbekistan of October 30, 2012 No. PP-1843 "About measures for further increase in efficiency of functioning of information and communication system of bodies of the State Tax Service of the Republic of Uzbekistan";
information provided by authorized bodies of foreign countries within agreements on mutual exchange of information;
data of mass media;
materials of the carried-out tax audits;
information on tax offenses established by judicial and law enforcement agencies (sentences, resolutions, determinations, decisions and other documents);
appeals of physical persons and legal entities about the facts of tax offenses;
the data received from bodies of statistics;
information obtained from other sources which are not prohibited by the legislation.
8. Segmentation of taxpayers is performed by their reference to categories low, average or high risk.
9. Criteria of level of tax risk are confidential information, except for the following criteria:
tax load;
repeated (three and more times for tax period) modification and amendments in earlier provided tax statements;
reflection in tax statements of losses throughout several (two and more) tax periods;
numerous (two and more times) change of the location and the subsequent re-registration of the taxpayer during tax period;
the transaction (transaction) with persons at whom the certificate (excluded from the list) on the value added tax is cancelled, including the liquidated, idle, declared bankrupt;
the low level of indicator of profitability determined as ratio of net profit to expenses;
discrepancy of data on the transactions containing in the tax statements on the value added tax provided by the taxpayer, to the data on these transactions containing in the tax statements on this tax provided by other taxpayer;
submission of tax statements according to which within several years turnovers approach the size less than one billion bags which based on the Tax code grants the right to apply special tax regimes;
results of the carried-out tax audits.
The tax load is determined in the following procedure:
B = T x 100% / In,
where:
B - tax load;
T-the amount of the taxes which are subject to payment during tax period;
In - the income from sales of goods (services) in tax period.
The indicator of the tax load is determined by types of economic activity. Average values of the tax load by types of economic activity shall be published annually on the official website of the State Tax Committee of the Republic of Uzbekistan.
10. Risk level of the taxpayers performing activities in the construction sphere is estimated based on the following criteria:
insufficient security with personnel, storage facilities, transport and equipment for accomplishment of construction works;
not reflection in tax statements of the costs necessary for performance of works;
coherence of persons which are carrying out construction works on single object;
cash receipt in large size on bank accounts of the newly created taxpayers who are carrying out construction works;
disproportion of the funds allocated for purchase of raw materials and materials in relation to construction amount;
realization of complete construction objects at the prices close to cost;
incomplete reflection of costs on the construction objects financed by centralized sources.
11. Level of tax risk is determined based on criteria of risk to which points with values from 1 to 100 are appropriated. At the same time mark assessment by each criterion is determined by the State Tax Committee on the basis of segmentation of taxpayers by economic types of activity and the sizes of the gained income for tax period.
12. Depending on the level of tax risk, taxpayers are estimated and segmented by the Program on the basis of the points appropriated by criteria of determination of tax risk and potential tax risk.
13. Level of tax risk is calculated by the following formula:
R = Sr/Sp x 100%,
where:
R-risk level (as a percentage);
Sr-the score of risk appropriated to the taxpayer;
Sp-the score of potential tax risk used in case of risk level determination.
At the same time results of assessment of level of tax risk are classified in decreasing order, and in case of equality of results of assessment - proceeding from the probable amount of outstanding amounts of taxes:
from 81 percent to 100 percent - high risk;
from 30 percent to 80 percent - average risk;
from 1 percent to 29 percent - low risk.
14. Taxpayers with the high level of tax risk are subject to tax audit. To taxpayers with average and low levels of tax risk tax authorities apply other measures of tax administration provided by the Tax code.
15. Level of tax risk of the taxpayer is determined based on risk management system once in six months.
16. In cases of default of tax debt more than thirty calendar days the taxpayers who are not belonging to high degree of tax risk, the level of tax risk in relation to them shall be determined once in quarter.
17. Data on criteria of level of the tax risk determined by management system tax risks by not confidential criteria it is posted on the official website of the State Tax Committee.
18. Taxpayers have the right to send in case of need to tax authorities of explanation by criteria of level of tax risk through personal office of the taxpayer.
19. The explanations of the taxpayer received by tax authorities specified in Item 18 of this provision can be taken into account in case of application of management system by tax risks and adjustment of level of tax risk.
19-1. The conclusion on tax consultation provided by tax consultants to taxpayers within services in conducting tax accounting is accepted by tax authorities in case of assessment of tax risk.
20. Persons guilty of violation of requirements of this provision bear responsibility according to the procedure, established by the legislation.
Appendix № 2
to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of January 07, 2021 No. 1
1. This Provision determines procedure for the organization and conducting tax audits.
2. Tax audits are carried out for the purpose of control of observance of the tax legislation by taxpayers, payers of charges and tax agents.
Tax audit is performed on the basis of the studying and data analysis about the taxpayer which are available in tax authorities.
3. In this Provision the following basic concepts are used:
the act - the document constituted by authorized officers of tax authorities during conducting tax audit or by its results, which is one of the bases for decision making by results of consideration of materials of check;
discrepancies in tax statements - distinctions or discrepancies of the indicators or data reflected by the taxpayer in tax statements with indicators or data which shall be reflected in tax statements according to requirements of the tax legislation;
mistakes in tax statements - reflection by the taxpayer of incorrect data or indicators in tax statements;
video of violations of the tax legislation - the video records about the facts of violations of the tax legislation received by citizens or officials of tax authorities by video filming with use of the video camera and other devices of video;
the requirement - the document sent by tax authority to the taxpayer, containing specifying about need of entering of corrections into tax statements in case of identification following the results of conducting cameral tax audit of discrepancies and (or) mistakes in the provided tax statements;
reasons for discrepancies - the explanations and documents serving as reasons for the revealed discrepancies represented by the taxpayer in response to the requirement of tax authority;
time inspection - tax control measure by determination of the actual production volumes (the rendered services);
the conclusion - the document constituted by the official of tax authority by results of the carried-out cameral tax inspection, which is containing data on committed actions within cameral tax audit and confirming in parts or in full or not confirming the circumstances which formed the basis for check.
4. Within conducting tax audits exchange of documents is performed as follows:
the relevant documents electronically go to personal office to the taxpayer. Directed documents are considered received by the taxpayer after their reading, but no later than three days from the date of departure;
in the absence of personal office of the taxpayer documents go by mail the registered mail and are considered received in five days after their departure;
documents can be handed to the taxpayer or his representative personally under the signature with indication of the date of receipt of the specified documents.
5. Tax authorities carry out the following types of tax audits:
cameral tax audit;
exit tax audit;
tax audit.
6. Cameral tax audit - the inspection which is carried out by tax authority on the basis of studying and the analysis provided by the taxpayer, the tax agent (further - the taxpayer) tax statements and (or) other data on activities of the taxpayer which are available for tax authority for the purpose of check of correctness of calculation, timeliness and completeness of payment in budget system by taxpayers (tax agents) of taxes and fees (further - taxes).
Cameral tax audit on compensation of tax amount on value added is carried out according to the Regulations on procedure for compensation of tax amount on value added approved by the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 14, 2020 No. 489.
7. Exit tax audit - performed by tax authority of execution of separate obligations of taxpayers in the field of calculation and tax payment, and also other obligations provided by the tax legislation in case of which the analysis of accounting documentation, movement of inventory items and money, and also the other information connected with activities of the taxpayer is carried out.
8. Tax audit - performed by tax authority of correctness of calculation and tax payment by the taxpayer (tax agent) for certain period by studying of financial and tax statements concerning reliability and their compliance in all aspects to regulations of the tax legislation, procedure for forming and reflection of the tax liabilities in financial accounting and accounting for the purpose of the taxation.
9. Exit tax audits and tax audit are performed with the notification of the Comissioner for the President of the Republic of Uzbekistan on protection of the rights and legitimate interests of subjects of entrepreneurship through the Single system of electronic registration of checks, except for checks of the physical persons performing business activity without state registration.
Results performed taxpayers are entered by tax authorities into the Single system of electronic registration of checks within three days after check completion.
10. Participants of tax audits are the officials of tax authorities who are carrying out tax audit, the taxpayer and his representatives.
11. If necessary witnesses, experts, specialists, translators and witnesses according to the procedure, established by Articles 149 - 153 Tax codes of the Republic of Uzbekistan can be involved in tax audits (further - the Tax code), and also examination can be appointed.
12. For involvement of the expert, the specialist and the translator the tax authority addresses to the relevant state bodies and the organizations.
The independent expert, the specialist and the translator can be attracted on contractual basis at the expense of means of tax authority which procedure for allocation affirms the State Tax Committee of the Republic of Uzbekistan (further - the State Tax Committee).
13. When conducting tax audit for evidence, as the witness, any full age physical person to which any circumstances important for implementation of tax control are known can be caused.
When conducting tax audit before receipt of testimonies of the witness the official who is carrying out tax audit warns him about responsibility for refusal or evasion from evidence or for making obviously false evidences.
Testimonies of the witness are entered in the protocol constituted in form according to appendix No. 1 to this Provision.
14. The resolution on purpose of examination is accepted by the head (deputy manager) of tax authority based on the petition of the official of the tax authority which is carrying out tax audit in form according to appendix No. 2 to this Provision.
15. The official of tax authority who is carrying out tax audit shall inform of the resolution on purpose of examination of the taxpayer and explain its rights, about it the protocol in form according to appendix No. 3 to this Provision is constituted.
16. Witnesses are attracted in number of at least two people.
As witnesses any full age physical persons who are not interested in result of case can be involved.
Participation of officials of tax authorities as witnesses is not allowed.
Witnesses shall confirm the fact, content and results of the actions performed with their participation in the protocol. They have the right to express opinions on the performed actions which are subject to entering into the protocol. If necessary witnesses can be interrogated concerning the specified circumstances.
17. When conducting tax audits taxpayers have the following rights:
not fulfill the requirements of officials of tax authorities which are not relating to questions of check;
participate personally or through the representative to conducting tax audit;
represent to the tax authorities performing tax audit, explanations on the questions concerning execution of the tax legislation;
not submit to tax authority claimed documents if these documents or their copies were represented to tax authorities when conducting the previous cameral or exit tax audits or when carrying out tax monitoring earlier;
declare branch to the expert and ask about appointment of the expert from among persons specified to them;
be present with the permission of the official of tax authority at production of examination and offer explanations for the expert, get acquainted with the expert opinion;
get acquainted with materials and receive the act of tax audit;
appeal illegal actions of officials of tax authorities;
as reasons during conducting tax audit or by its results has the right to submit the report and/or the conclusion of the organization of tax consultants for tax consultation.
When conducting exit tax audits or tax audit taxpayers have the right not to allow on the territory and to rooms for conducting tax audit of officials of tax authority in cases if:
the order on conducting exit tax audit is not drawn up in accordance with the established procedure and the taxpayer is not handed the copy of the order, except as specified refusal of the taxpayer of its obtaining;
the checking official is not specified in the order on purpose of check, did not show the official ID;
the terms of tax audit specified in the order did not come or expired.
Taxpayers also have other rights established by the legislation.
18. Taxpayers when conducting tax audits shall:
fulfill the legal requirements of tax authorities connected with check, not interfere with legal activities of their officials;
provide to the officials of tax authorities performing possibility of studying and the analysis of the documents and information connected with check, including which are stored on electronic media of information;
upon the demand of the official performing the taxpayer shall provide on papers of the copy of the documents constituted electronically, except for the electronic invoices registered in information system of electronic invoices;
within five-day term from the date of receipt of the requirement for results of cameral tax audit to submit the specified tax statements on the corresponding taxes or reasons for the revealed discrepancies with submission of supporting documents;
prepare the documents and data specified in the notice on carrying out tax audit prior to tax audit.
Taxpayers can perform also other duties according to the legislation.
19. Officials of tax authorities when conducting tax audit have the right:
when conducting cameral tax audit:
perform inspection of the territories and rooms of the taxpayer according to the procedure, provided by paragraph 3 of Chapter 6 of this provision;
based on the written notice to cause in tax authority of the taxpayer for making explanations in connection with payment (deduction and transfer) of taxes by it or in connection with a carried-out tax audit;
if acts of the legislation provide payment of remuneration for appeals of physical persons about tax offenses, not to check accomplishment by the taxpayer of other obligations established by the tax legislation if they are not subject of exit tax audit and are not specified in the order of tax authority on purpose of this check
in need of reclamation of documents (information) at the third parties to request these documents (information) at the partner of the taxpayer or other persons having the documents (information) concerning activities of the checked taxpayer;
make adjustments of tax base on the corresponding taxes if transaction price is lower or higher than market value of goods (services);
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.