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On measures to create more favorable conditions for business entities in the fulfillment of tax obligations

Decree of the President of the Republic of Uzbekistan
In order to improve the business environment by further improving tax administration and liberalizing liability for violation of tax legislation, as well as ensuring the fulfillment of tasks identified in the framework of the open dialogue of the President of the Republic of Uzbekistan with entrepreneurs, held on August 20, 2021 to directly study the problems and proposals of entrepreneurs and identify the main directions for the subsequent development of entrepreneurship:

1. Establish that from January 1, 2022:

financial sanctions for offenses revealed by the results of a desk tax audit are not applied;

financial sanctions for non-submission by business entities of tax reporting within the established time frame are canceled.

2. To support the proposal of the State Tax Committee on the calculation and formation, as an experiment, in January – July 2022 by the tax authorities of tax reports on value added tax, excise tax, turnover tax, land tax from legal entities, taxpayers registered with the state tax management of the Khorezm region.

3. Establish the order in which the experiment:

a) tax authorities calculate and form tax reporting:

on land tax from legal entities – based on data from the Cadastre Agency;

for value added tax, excise tax and sales tax – based on data from electronic invoices and online cash registers, as well as other data available with the tax authorities;

b) tax reports generated by tax authorities are sent through the personal account of the taxpayer at least 10 days before the deadline for submitting the relevant tax reports by taxpayers;

c) the taxpayer, within 5 days from the date of receipt of the tax reports generated by the tax authorities, approves it or, if there are objections, rejects, processes and submits tax reports to the tax authorities in accordance with the established procedure.

4. The State Tax Committee, together with interested ministries and departments:

a) by January 1, 2022, create an opportunity for taxpayers to display taxable items or other tax-related items required for calculating value added tax, excise tax and turnover tax in electronic invoices;

b) submit to the Cabinet of Ministers:

by November 1, 2021, proposals for amendments and additions to legislative acts arising from this Decree, as well as for strengthening liability measures for violation of the requirements for the submission of data on taxable objects and (or) other objects related to taxation;

by August 1, 2022, proposals for extending the experiment to taxpayers in all regions of the republic and expanding the list of taxes for which tax reporting is formed by tax authorities, with an in-depth analysis of the results of the experiment.

5. To charge the Chairman of the State Tax Committee Kudbiev Sh.D. personal responsibility for organizing the effective implementation of this Decree.

Control over the implementation of this Decree shall be entrusted to the Deputy Prime Minister of the Republic of Uzbekistan D.A. Kuchkarov.

To inform the President of the Republic of Uzbekistan about the effectiveness of the measures taken by August 1, 2022.

              The President

of the Republic of Uzbekistan      Sh. Mirziyoyev

Tashkent city,

September 7, 2021.