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

of June 6, 2003 No. 6

About application by courts of the legislation on responsibility for tax avoidance and other obligatory payments

According to article 51 of the Constitution of the Republic of Uzbekistan timely payment of the taxes established by the law and other obligatory payments is obligation of citizens.

Failure to pay by legal entities and physical persons the taxes established by the state, charges, duties and other obligatory payments, intentional concealment, understating of profit (income) or other taxation objects, and other intentional tax avoidance or other obligatory payments, including by illegal change of fiscal memory of cash registers is equal, undermines stability of budget policy. The means hidden from the taxation quite often are used against interests of society that increases public danger of offenses in the field of the tax legislation.

The analysis of court practice shows that courts generally correctly apply the legislation on responsibility for tax avoidance and other obligatory payments.

At the same time, for this category the separate mistakes connected with determination of the fact of the offense and the size hidden from income assessment (profit), qualification of actions of perpetrators, and also purpose of punishment proportional to deeds are made.

For the purpose of ensuring the correct application of the administrative and penal legislation for tax avoidance and other obligatory payments, according to article 17 of the Law "About Courts", the Plenum of the Supreme Court of the Republic of Uzbekistan

DECIDES:

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