RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of May 12, 2022 No. 255

About additional measures for increase in efficiency of public control in the field of trade and rendering services

(Extraction)

For the purpose of ensuring execution of the resolution of the President of the Republic of Uzbekistan of October 4, 2021 No. PP-5252 "About additional measures for enhancement of use of the control and cash equipment in the field of retail trade and rendering services" the DECIDES: Cabinet of Ministers

1. Approve:

a) Regulations on procedure for return to physical persons of part of cost of goods purchased (services) according to appendix No. 1, providing:

return of one percent from the cost of goods purchased (services) after registration of checks by physical persons with fiscal mark through special mobile application of tax authorities;

return of part of cost of goods (services) acquired for cash money or by means of bank cards, including corporate cards on objects of retail trade, public catering and rendering household services on bank cards of physical persons in national currency of the Republic of Uzbekistan;

b) Regulations on payment of the monetary reward to the physical persons who informed through the special program tax authorities on the elicited facts of tax offenses according to appendix No. 2, providing:

the notification of tax authorities physical persons about the elicited facts of tax offenses through the special information system "Soliq hamkor";

establishment of encouragement in the form of the one-time monetary reward for the notification of tax authorities on the elicited facts of tax offenses in the amount of twenty percent from the established penalties for the tax offenses provided by part one of article 221 of the Tax Code of the Republic of Uzbekistan;

payment of the one-time monetary reward to physical persons for the notification of tax authorities on artificial overestimate or reduction of prices for buyers depending on payment method in cash or plastic cards, implementation of business activity without state registration, use of counterfeit marking or lack of marking on products which are subject to obligatory digital marking by means of identification and also about other elicited facts of abuse of regulations of trade and rendering services.

2. Determine that the centers of maintenance are excluded from the State register by the State Tax Committee of the Republic of Uzbekistan in case:

identifications of devices online of cash register and the software products of virtual cash desk printing (creating) checks which cannot be registered in special mobile application of tax authorities;

identifications of the facts of not updating of the register of identification codes of goods (services) of electronic national product catalog (goods and services) or incorrect display on cash register receipts.

3. Establish procedure according to which:

part of cost of goods (services) and the one-time monetary reward according to appendices No. No. 1 and 2 to this resolution is paid for the notification of tax authorities on the elicited facts of tax offenses by the authorized bank determined by the State Tax Committee of the Republic of Uzbekistan;

part of cost of goods (services) acquired by the checks with fiscal mark registered through special mobile application of tax authorities is subject to return after the twenty fifth following after month of execution of these checks according to the procedure, established by this resolution.

Grant to tax authorities right to use of tablets and other computer equipment within conducting exit tax audits, and also execution electronically of the documents connected with exit tax audits, with use of the digital signature (fingerprint or the graphical signature).

4. Take into consideration that according to the resolution of the President of the Republic of Uzbekistan of October 4, 2021 No. PP-5252 "About additional measures for enhancement of use of the control and cash equipment in the field of retail trade and rendering services":

since January 1, 2022 for the subjects of entrepreneurship performing retail sale of products with digital marking the requirement of compulsory use of the special devices (2D - scanners, terminals of data collection or special devices of other type) connected to online cash registers and virtual cash desks, providing the correct reading and identification of barcodes and codes of digital marking is established;

subjects of entrepreneurship for a period of up to January 1, 2023 are granted the right to reduction of the amount accrued and payable tax on profit or the receipts tax or income tax paid by individual entrepreneurs, on expense amount, the cash registers connected with acquisition online and each special device, but in the amount of, not exceeding the 4-fold size of basic settlement size for one device.

5. To the State Tax Committee of the Republic of Uzbekistan:

provide observance of the requirement for compulsory use by the subjects of entrepreneurship performing retail sale of products with digital marking, the special devices (2D - scanners, terminals of data collection or special devices of other type) connected to online cash registers and virtual cash desks, providing the correct reading and identification of barcodes and codes of digital marking;

perform complex actions for broad propaganda activities about provision of tax benefits to the subjects of entrepreneurship which acquired online cash registers, and also the special devices (2D - scanners, terminals of data collection or special devices of other type) providing the correct reading and identification of codes of digital marking.

6. To provide to the State Tax Committee of the Republic of Uzbekistan together with National news agency of Uzbekistan, National broadcasting company of Uzbekistan, the Agency of information and mass communications under Administration of the President of the Republic of Uzbekistan regular and extended coverage in mass media of essence and value of this resolution.

7. Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.

8. Item 2 of this resolution becomes effective after three months from the date of its official publication.

9. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan on financial and economic questions and reducing poverty - the Minister of Economic Development and reducing poverty of Kuchkarov D. A. and chairman of the State Tax Committee of the Republic of Uzbekistan Kudbiyev Sh. D.

Appendix №1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 12, 2022 No. 255

Regulations on procedure for return to physical persons of part of cost of goods purchased (services)

Chapter 1. General provisions

1. This Provision the procedure for return to the population determines parts of the cost of goods purchased (services).

2. Rules of this provision are applied to citizens of the Republic of Uzbekistan and foreign citizens, and also stateless persons (further - physical persons).

3. Return of one percent from the cost of the goods (services) acquired by physical persons (further - part of goods (services)) is performed in case of registration of checks with fiscal mark through special mobile application of tax authorities.

4. Return of part of cost of goods purchased (services) is performed in the form of cash or through bank cards, including corporate cards, on objects of retail trade, public catering and rendering household services.

5. Return of part of cost of goods (services) acquired for cash money or through bank cards, including corporate cards is performed on bank card of physical person in national currency of the Republic of Uzbekistan.

Chapter 2. Order of registration of checks with fiscal mark and return of part of cost of goods purchased (services)

6. Physical persons perform scanning of the check online of the control and cash equipment in special mobile application of tax authorities by means of matrix barcode (QR code) of fiscal mark of the check of purchase or input of fiscal mark, and also through Marketpleysy - the electronic commercial platforms integrated with information systems of tax authorities with indication of number of the mobile phone.

In case of purchase of goods (services) via the corporate card, in case of registration of the check online of the control and cash equipment is specified in special mobile application of tax authorities number of bank card of physical persons.

For the purpose of return of part of cost of goods purchased (services) provided by this Provision, identification and registration in special mobile application of tax authorities are performed by means of input of registration code according to the reference sent to number of the mobile phone of physical persons specified in the special program of tax authorities.

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