The seminars were held for the State Tax Administration and Tax Inspections of the Republic of Karakalpakstan, and were hosted by International Finance Corporation, UNDP Public Finance Reform in Uzbekistan Project, and the State Tax Committee of the Republic of Uzbekistan.
Adopted in 2008 Tax Code has cleared up a number of vague points in tax legislation, settled fundamental principles of tax administration and highlighted new forms of tax control. After enactment of the Tax Code, the State Tax Committee has conducted a number of seminars, trainings and discussions aimed at capacity building of tax officials and interpretation of its provisions among wide audience.
Meanwhile, in order to ensure effective implementation of new methods of tax administration in the regions of Uzbekistan, further comprehensive trainings are required on interpretation of the new clauses of the revised Tax Code, changes in the system of tax administration, as well as explanation of concurrence with other legislative documents, including principles of financial analysis.
The aim of the seminars is to raise skills and enhance the capacity of regional tax officers on issues of introduction the new approaches in tax administration, issues of implementation of provisions on off-site control and conducting the analysis of tax and financial reports. Obtained knowledge and skills are expected to enhance the effectiveness of tax control, as well as build knowledge and skills for rendering quality consultations for taxpayers on calculation and payment of taxes.
Seminars were held by the leading independent experts, who possess both theoretical and practical experience in the spheres of taxation, tax administration and financial analysis issues. Specialists and inspectors of State Tax Department and Tax Inspections of the Republic of Karakalpakstan participated in the work of seminars.
The participants were familiarized with changes and new features prompted by tax administration, issues and peculiarities of calculation of indirect taxes and specificity of simplified taxation. Moreover, the issues of conducting tax control and tax prosecution, conducting financial and tax reports analysis and introduction of off-site control were actively discussed.
Particularly, the types of tax inspections, issues of tax prosecutions were touched by the presenters, and analysis of financial and tax reports was performed to identify errors and infringements of tax legislation with demonstration of case studies. Participants were also familiarized with procedures of claim notices to the courts and peculiarities of economic and civil legal proceedings.
It is necessary to note, that in order for the participants of the seminar to achieve the desired combination of theoretical knowledge and practical skills, as well as to ensure their further ability to utilize the acquired knowledge in their daily activities, the second day of the seminar was dedicated to the practical application of the “Off-site control and risk analysis” electronic software. The program was developed based on the request of the State Tax Committee, aimed at enabling the State Tax Committee staff to fulfill timely delivery of accounting and financial reporting, verification of the fixed rates and validity of the established tax remissions, verification of the compliance to the revision procedures, as well as monitoring of the validity of tax accounting procedures and publication of data. Particularly, the trainers emphasized solving problems and cases related to all types of taxes. Throughout the seminar, the instructors administered tests, aimed at evaluating the progress made, and in order to further emphasize the topics that are of particular importance to the participants.
The event went exceptionally interactive, the presentations changed into group works, solution of practical tasks and case studies. The special interest generated the issues on risk criteria for violation of tax legislation. Hot debates unfolded in the course of the discussion, the trainees not only raised questions, but expressed justified proposals on further improvement of provisions of new Tax Code and tax administration. It is important to note, that the given seminar is key to receiving valuable comments and proposals on amendments and additions to the Tax Code. The majority of the proposals are very often credible, since they result from direct experience of tax administration, and can be further brought to attention of the work groups, specifically appointed for monitoring of the proposals made to the Tax Code. Since the seminars in the regions envisage achievement of long-term goals related to capacity-building of the tax officers, the participating heads of tax inspections and senior tax officers took up the responsibility to further pass on the knowledge and skills obtained over the course of the seminar to their subordinates. Up to date, the seminars were conducted in Andijan, Namangan, Ferghana, Tashkent, Samarkand, Syrdarya Djizak, Bukhara, Kashkadarya and Surkhandarya regions. More seminars are planned to be held in Khorezm and Navoi regions.