State Tax Committee continues to audit deals with dubious enterprises

Tashkent, Uzbekistan (UzDaily.com) -- To study transactions carried out with 396 dubious enterprises from the Register, taxpayers apply in writing to the State tax authorities for an expedited desk audit, the State Tax Committee of Uzbekistan said in a statement.

Thus, 7,990 business entities were identified who carried out fictitious transactions with dubious enterprises. Of these, construction accounts for 35% (201.9 billion soums), trade - 25% (467.8 billion soums), manufacturing - 18% (96.7 billion soums), services - 14% (69.5 billion soums), the other - 8% (83.5 billion soums).

In particular, as of 21 February, in order to clarify the unjustified offset of the value added tax (VAT) amounting to 534.6 billion soums, a cameral tax audit was completed at 2,534 enterprises in the republic.

Eventually, the fact of implementation of "fictitious" transactions (in the amount of 498.9 billion soums) was confirmed:

- at 943 construction enterprises (93.5 billion soums);

- at 658 trade organizations (271.8 billion soums);

- at 293 entities providing services (30.6 billion soums);

- at 344 manufacturing enterprises (42 billion soums).

The fact of illegal offset of value added tax (in the amount of 8.1 billion soums) was partially confirmed:

- at 22 enterprises in the construction sector (3.2 billion soums);

- 23 organizations in the trade sector (4.1 billion soums);

- at 8 entities providing services (507 million soums);

- at 3 manufacturing enterprises (254.6 million soums).

They presented documents confirming the offset of VAT amounts in the amount of 27.6 billion soums. In relation to them, a procedure has been launched for an accelerated return of overly charged funds:

- 27 enterprises in the construction sector (3.5 billion soums);

- 31 trade organizations (11.8 billion soums);

- 11 entities providing services (1.1 billion soums);

- 11 manufacturing enterprises (9.7 billion soums).

In the course of a cameral tax audit of 118 enterprises, when offsetting the amounts of VAT, assumptions of other offenses were found, in respect of them taxes were recalculated for 5.3 billion soums:

- 37 enterprises in the construction sector (2.7 billion soums);

- 57 trade organizations (2.1 billion soums);

- 11 entities providing services (317.4 million soums);

- 12 manufacturing enterprises (42.8 million soums).

Consideration of applications continues.