Tashkent, Uzbekistan (UzDaily.com) -- The Law of the Republic of Uzbekistan "On Tax Consulting" is aimed at forming the institution of tax consultants, regulating relations in the field of tax consulting and creating a system for providing taxpayers with qualified tax consulting services.

By law, the powers to regulate the sphere of tax consulting are transferred to the Chamber of Tax Consultants of Uzbekistan, which is a public organization. 

It is established that the Chamber is a professional association created on the basis of voluntary membership of tax consultants, organizations of tax consultants, performing the functions of developing and coordinating activities in the field of tax consulting.

In this regard, the Chamber of Tax Consultants is transferred to such basic functions of the Ministry of Finance as issuing, reissuing, terminating the certificate of a tax consultant, and raising the professional level of tax consultants.

The law provides that in the event of voluntary liquidation of a taxpayer with an annual turnover of up to one billion soums over the past 3 years, a tax consulting opinion issued by an organization of tax consultants is recognized by the tax authorities.

It is indicated that the validity of the qualification certificate does not terminate for tax consultants working in the staff of legal entities, audit organizations, other legal entities providing accounting services, as well as at the place of their main work in government bodies.

The law expands the types of tax consulting services and gives tax consultants a number of rights. Thus, the right is granted to present the conclusion of tax consulting as a basis to the courts and law enforcement agencies when considering cases related to tax legal relations.

In addition to tax consulting services, the organization of tax consultants can provide services such as consulting services for the implementation of export-import operations, analysis, examination and monitoring of investment projects.

The law was approved by the senators.