RESOLUTION OF THE STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, STATE CUSTOMS COMMITTEE OF THE REPUBLIC OF UZBEKISTAN AND BOARD OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN

of April 5, 2013 No. 2013-7, No. 01-02/19-22, No. 7/4

About approval of the Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons

According to article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service" (1997, No. 9, the Art. 232) the State Tax Committee, the State Customs Committee and Board of the Central bank of the Republic of Uzbekistan decide sheets of Oliy Majlis of the Republic of Uzbekistan:

1. Approve Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons according to appendix.

2. Recognize to invalid:

The resolution of the State Tax Committee, State Customs Committee and Board of the Central bank of the Republic of Uzbekistan of September 12, 2003 No. No. 2003-67, 01-02/19-36, 240-B "About approval of the Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons" (рег. No. 1281 of October 4, 2003) (The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan, 2003, No. 19-20);

the resolution of the State Tax Committee, State Customs Committee and Board of the Central bank of the Republic of Uzbekistan of July 22, 2004 No. No. 2004-52, 01-02/19-30, 240-B-1 "About modification of the Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons" (рег. No. 1281-1 of August 4, 2004) (Collection of the legislation of the Republic of Uzbekistan, 2004, No. 31, the Art. 360);

the resolution of the State Tax Committee, State Customs Committee and Board of the Central bank of the Republic of Uzbekistan of December 15, 2008 No. No. 2008-45, 01-02/19-58, 240-B-2 "About modification of the Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons" (рег. No. 1281-2 of December 23, 2008) (Collection of the legislation of the Republic of Uzbekistan, 2008, No. 52, the Art. 534);

the resolution of the State Tax Committee, State Customs Committee and Board of the Central bank of the Republic of Uzbekistan of December 9, 2009 No. No. 2009-31, 01-02/19-29, 240-B-3 "About modification of the Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons" (рег. No. 1281-3 of December 30, 2009) (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 52, the Art. 584).

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

Appendix

to the Resolution of the State Tax Committee, State Customs Committee and Board of the Central bank of the Republic of Uzbekistan of April 5, 2013 No. 2013-7, No. 01-02/19-22, No. 7/4

Regulations on procedure of monitoring of justification of carrying out currency transactions by legal entities and physical persons

This Provision determines procedure of monitoring of carrying out by legal entities and physical persons currency transactions and identification of signs of unreasonable money transfer abroad.

I. Provision of information

1. Branches of commercial banks provide in head commercial bank information on the currency transactions performed by clients, having any of the following signs:

a) under the agreement (contract) money on commodity import (works, services) for benefit of the nonresidents registered in the states or in the territories which are providing preferential tax regime and (or) not providing disclosure and provision of information when carrying out financial transactions (offshore zones) and also into accounts of nonresidents in the banks which are in offshore zones which list is specified in appendix 1 to this Provision is transferred (in form according to appendix 2 to this Provision);

b) payment by residents to nonresident partners of penalty for non-execution of obligations and non-compliance with the delivery dates or payment provided by export-import contracts (in form according to appendix 2a to this Provision);

c) payment under import contracts for performance of works or rendering services, royalty, and also transfer to foreign founders of dividends or repatriation arrived (in form according to appendix 3 to this Provision);

d) payment to nonresidents for implementation by them of shares, share (share) in the authorized capital of legal entities - residents of the Republic of Uzbekistan and the real estate which is in the territory of the Republic of Uzbekistan (in form according to appendix 3a to this Provision);

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info