Normative - legal framework of activity

1. The State Tax Committee of the Republic of Uzbekistan has been established by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan " On organizational issues of activity of State Tax Committee of the Republic of Uzbekistan " №14 dated January 12, 1998;

2. Regulations on State Tax Committee of the Republic of Uzbekistan have been approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan " On improvement of legal regulation of State Tax Service activity" № 180 dated May 5, 2000.

3. Organizational structure of State Tax Committee of the Republic of Uzbekistan has been approved by Resolution of the Cabinet of Ministers of the Republic of Uzbekistan " On improvement of organizational aspects of activity of State Tax Service" № 87 dated March 13, 2000.

Main functions and rights

Main tasks of the bodies of State Tax Services (according to Article 4 of the Law of the Republic of Uzbekistan "On State Tax Service" ) are as follows:

• conducting a control over observance of the tax law, and ensuring the accuracy of calculation, completeness and timely payment of taxes and compulsory payments to non-budgetary Pension Fund of the Republic of Uzbekistan; (Paragraph in edition of the Law of the Republic of Uzbekistan dated 12.05.2001 N 220-II);
• creation of appropriate environments with a view to ensure compliance with the tax law, and assisting taxpayers in fulfilling their tax obligations;
• direct participation in implementation of taxation policy;
• ensuring of complete and timely registration of all subjects and objects to be taxed;

Main rights (according to Article 5 of the Law of the Republic of Uzbekistan "On State Tax Service") are as follows: 

Bodies of a State Tax Service within the framework of their authority are empowered to:

• carry out on spot control check-ups (including counter check-ups of entities connected with taxpayers) of financial papers, agreements (contracts), plans, cost estimates, declarations of income and other documents related to calculation and payment of taxes and obligatory charges to the Pension Fund of the Republic of Uzbekistan, as well as documentation related to export-import transactions; to request additional explanation , data and information on issues arising during the spot check-ups; (Item in edition of the Law of the Republic of Uzbekistan dated 12.05.2001 N 220-II)
• receive from legal and physical persons required information, references, documents and their copies pertaining to taxpayers;
• withdraw in accordance with an established procedure:

- from legal and physical persons identified as offenders of the tax law, documents which give a proof that income (profit) and other taxable objects have been concealed;
- from physical persons, identified as having violated the procedure for carrying out entrepreneurial activity, licenses, patents and registration certificates, with a subsequent forwarding relevant documents to the organizations, which have given out a permission for relevant activity;

• seal up cashier's office and places where goods, material valuables and documents are stored; withdraw samples of goods, manufactured articles, raw materials and semi-finished products, as well as documents, for their analysis and examination;
•  monitor compliance with the current instructions governing commercial and servicing activities;
• inspect production, storage, trade and other facilities belonging to legal and physical persons, including enterprises with special operational regime, which are used with the purpose of deriving income (profit) or related to maintenance of other taxable objects, irrespective their location; to carry out a control measurement of volumes of works fulfilled, or services rendered, as well as to make an inventory of commodities and material valuables. In cases where representatives of the tax authority involved in tax check-ups are not admitted to the above-mentioned premises and places, the bodies of State Tax Service are entitled to independently determine the sum of chargeable tax either on the basis of information available at their disposal (including data concerning the given taxpayer's expenditures) or by analogy with a similar category of taxpayers;
• require an elimination by the legal and physical persons of proved tax law violations;
• suspend operations transacted by legal entities on their current and other accounts with banks and other financial and credit institutions, as well similar operations carried out by physical persons in cases specified under the law, if they refuse the tax authority to carry out a documentary (audit) check-up or do not admit the latter to premises and places used to derive income (profit) or those related to maintenance of taxable objects. The above-mentioned measure is also applicable in cases where legal and physical persons do not present or refuse to present their financial reports, calculations, declarations and other documentation related to payment of chargeable taxes to the tax authority for the latter to check them;
• consider in prescribed order cases on:

-   tax law abuse, with appropriate financial sanctions then imposed to offenders;
- administrative infringements which may result in the imposition of administrative penalty;

• confiscate, in prescribed order and in cases specified by legislation, commodities and material valuables in cases where certain infringements of the tax law are exposed;
• collect arrears of tax payment, as well as resultantly imposed fines, as specified under the current law;
• bring an action against legal and physical persons identified as offenders of the tax law to collect illegally received profits into a state budget;
• coordinate in prescribed order checkups and inspections of financial and economic performance of legal and physical persons carrying out entrepreneurial activity; and to introduce recommendations on suspension of such check-ups and inspections carried out by the controlling authorities.