The procedure for conducting tax audits has been approved
Tashkent, Uzbekistan (UzDaily.com) - The resolution of the Cabinet of Ministers of the Republic of Uzbekistan "On the procedure for managing tax risks, identifying taxpayers with tax risks and on the procedure for organizing and conducting tax audits" from 7 January was adopted.
In accordance with the resolution, the provisions were approved, as well as amendments and additions were made to some decisions of the Government of the Republic of Uzbekistan.
This resolution approved a number of provisions.
The Regulation “On the Procedure for Managing Tax Risks, Identifying Taxpayers with Tax Risks” defines the procedure for analyzing tax risk, defining criteria for the degree of tax risk and segmentation of taxpayers by their level of tax risk.
The Regulation "On the Procedure for Organizing and Conducting Tax Audits" with a detailed explanation of the types of tax audits and their features, defines the rights and obligations of tax officials, taxpayers and their representatives.
Earlier, the Regulations for carrying out these checks were approved by orders of the State Tax Committee. Now the procedure for conducting inspections was adopted not as a departmental document, but adopted as a decision of the Government, that is, approved by the Cabinet of Ministers.
The procedures for organizing and conducting tax audits are clearly defined by type:
- cameral tax audit
- on-site tax audit
- tax audit.
It should be emphasized that the moratorium on conducting tax audits of the activities of business entities, announced at the initiative of the President of our country, will remain in effect in 2021.
A test purchase is not required when the tax authorities receive video recordings from individuals on violations of tax legislation by taxpayers related to the use of cash registers or payment terminals.
According to the changes and additions introduced by the resolution:
Legal entities and individual entrepreneurs engaged in retail trade are obliged to post information about their state registration, including taxpayer identification number, in places convenient for buyers to familiarize themselves.
The document added 2 new columns to the e-invoice form:
- identification code for the Unified National Electronic Catalog of Goods (Services);
- product / service barcode.