The procedure for organizing and conducting tax audits determined
Tashkent, Uzbekistan (UzDaily.com) -- The Regulation on the procedure for organizing and conducting tax audits was approved by the Government resolution.
In accordance with the Regulation, the tax authorities carry out the following tax audits:
cameral tax audit;
on-site tax audit;
A cameral tax audit is carried out in the following cases:
if there is a risk of committing a violation of tax legislation;
if discrepancies or errors are found in the submitted tax report.
This inspection is carried out on the basis of the order of the head of the tax authority within 60 days.
Based on the results of a cameral tax audit, a claim is sent to the taxpayer within 2 days. The taxpayer is obliged to eliminate errors within 10 days and submit supporting documents to the tax authority.
An on-site tax audit is carried out within 10 days.
Information published in the media about tax and currency offenses may become the basis for conducting an on-site tax audit. In addition, there are 5 more grounds for conducting an on-site tax audit.
During an on-site tax audit, it is prohibited to seize documents and items at night (from 23:00 to 06:00).
Tax audits are carried out for the following taxpayers:
classified as high risk;
in the event that the taxpayer fails to submit an updated report on the results of a desk tax audit;
upon voluntary liquidation of a taxpayer;
within the framework of the audit of the financial and economic activities of taxpayers in criminal cases;
individual entrepreneurs who have suspended their activities.