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

of May 31, 2013 No. 8

About application by courts of the legislation on responsibility for tax avoidance and charges

Due to the enhancement of the tax legislation, and also the questions which arose in court practice in case of application of the legislation on responsibility for tax avoidance and charges, being guided by article 17 of the Law "About Courts", the Plenum of the Supreme Court of the Republic of Uzbekistan decides:

1. Draw the attention of courts that payment of the taxes established by the law and local charges is the constitutional obligation of each citizen (article 63 of the Constitution of the Republic of Uzbekistan).

Public danger of evasion from payment of the taxes and fees established by the law consists in intentional failure to carry out by taxpayers of obligation timely and in full to pay taxes and charges that attracts not cash receipt in the Government budget of the Republic of Uzbekistan.

2. Explain to courts that as tax avoidance and charges according to dispositions of part one of article 174 of the Code of the Republic of Uzbekistan about the administrative responsibility (further in the text - KOAO) parts one of article 184 of the Criminal code of the Republic of Uzbekistan (further in the text - UK) should understand intentional concealment, understating of profit (income) or other taxation objects, and other intentional tax avoidance and charges is equal.

Concealment of profit (income) or other taxation objects is intentional not reflection in the relevant documents of tax statements submitted to bodies of the State Tax Service, actual data of profit earning (income) and also violation of accounting treatment for its receipt for the purpose of concealment of information on availability of profit (income).

Understating of profit (income) or other taxation objects is expressed in entering into the documents of tax statements submitted to bodies of the State Tax Service, obviously not untrue information on the size of the taxation object corrected towards its decrease (reduction).

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