Appendix to PCM No. 664

position

on the procedure for maintaining the list of organizations of tax consultants, as well as audit organizations that have the right to issue tax certificates to the State Tax Service of the Russian Federation. conclusions on taxes in case of voluntary liquidation of taxpayers, and issuance of conclusions on taxes in case of voluntary liquidation of taxpayers

Chapter 1. General provisions

1. This Regulation defines the procedure for maintaining the list of organizations of tax consultants, as well as audit organizations that have the right to issue tax opinions in the event of voluntary liquidation of taxpayers (hereinafter referred to as the list) and issue tax opinions in the event of voluntary liquidation of taxpayers.
2. This Regulation applies to organizations of tax consultants, as well as audit organizations included in the list, and taxpayers (with the exception of high – risk taxpayers) - legal entities with an annual turnover of up to 1 billion soums over the past three years, determined by the tax authorities through the automated program " Definition, Analysis and assessment of tax risk”. (hereinafter referred to as the program) Tax Committee of the Republic of Uzbekistan (hereinafter referred to as – Tax Committee), as well as individual entrepreneurs who pay taxes and fees in accordance with the procedure provided for legal entities (hereinafter referred to as taxpayers).

Chapter 2. PROCEDURE FOR FORMING THE LIST OF TAX CONSULTANTS ' ORGANIZATIONS,  AS WELL AS AUDIT ORGANIZATIONS THAT HAVE THE RIGHT TO ISSUE AN OPINION ON TAXES IN CASE OF VOLUNTARY LIQUIDATION TAXPAYERS

3. The list includes the following organizations tax consultants and audit organizations:

The list of organizations that have the right to issue tax reports in the event of voluntary liquidation of taxpayers includes organizations of tax consultants and audit organizations that work for more than a year from the moment of their creation and have a staff of tax consultants or work under a contract, with at least one year of experience,

Maintaining the list of organizations of tax consultants and audit organizations that have the right to issue tax opinions in the event of voluntary liquidation of taxpayers, and issuing tax opinions in the event of voluntary liquidation of taxpayers is carried out according to the scheme in accordance with Appendix No. 1 to these Regulations.

4. Organizations of tax consultants or audit organizations specified in paragraph 3 of these Regulations apply to the Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber) with a request to be included in the list as organizations of tax consultants or audit organizations that issue tax opinions in the event of voluntary liquidation of taxpayers.
5. The Chamber, within three working days from the date of receipt of the request, on the basis of information available in the Register of Tax Consultants, examines the compliance of organizations of tax consultants or audit organizations that have applied for inclusion in the list with the requirements specified in paragraph 3 of these Regulations, and issues an opinion on inclusion in the list or refusal to tax consultants and audit organizations.
6. Ward:

in case of acceptance of the conclusion on inclusion of tax consultants in the list of organizations, or audit organizations, forms a list of them based on this conclusion and notifies the organization of tax consultants about it;

in case of non-compliance of organizations of tax consultants or audit organizations with the requirements specified in paragraph 3 of these Regulations, adopt an opinion on refusal to include in the list and provide it to organizations of tax consultants or audit organizations within the time limits provided for in paragraph 5 of these Regulations.

7. Organizations of tax consultants or audit organizations can re-apply to the Chamber in case of elimination of the shortcomings indicated in the conclusion on refusal to include in the list.

It is prohibited to refuse to include organizations of tax consultants or audit organizations in the list on grounds other than the requirements set out in paragraph 3 of these Regulations.

8. The Tax Committee, within three working days after forming the list of organizations of tax consultants, as well as audit organizations, which is maintained by the Chamber, ensures its receipt online in electronic form or by letter.

The Tax Committee within three working days publishes on its official website and regularly updates the list submitted by the Chamber, approved in accordance with Annex No. 2 to these Regulations.

CHAPTER 3. DETERMINATION PROCEDURE TAXPAYERS, WHICH CAN BE VOLUNTARILY LIQUIDATED BY ISSUING A TAX REPORT

9. Information about taxpayers who are in the process of voluntary liquidation, received by the Tax Committee in accordance with the established procedure from public service centers, is studied by the Tax Committee on the same day through a program and by summarizing information for every ten days, a list of taxpayers who can be voluntarily liquidated by issuing a tax report is formed.
10. Taxpayers with an annual turnover of up to 10 billion soums and an average level of tax risk over the past three years are included in the list of taxpayers who can be voluntarily liquidated by issuing a tax report.
11. The Tax Committee, within two working days after forming the list of taxpayers who may be voluntarily liquidated, sends a notification to their personal account about the right to carry out work on voluntary liquidation by concluding an agreement with organizations of tax consultants or audit organizations included in the list on issuing a tax opinion in case of voluntary liquidation.

If the taxpayer does not have a personal account of the taxpayer, the notification is sent by registered mail through the postal service.

12. The Tax Committee, within one working day after forming the list of taxpayers who can be voluntarily liquidated by issuing a tax report, submits this list to the Chamber in electronic form for posting on the official website. This list is updated by the Chamber every ten days.

Chapter 4. PROCEDURE FOR RENDERING TAX CONSULTING SERVICES, AS WELL AS THE ISSUANCE AND RECOGNITION OF A TAX OPINION IN CASE OF VOLUNTARY LIQUIDATION TAXPAYERS

13. If taxpayers who have received a notification from the Tax Committee about the possibility of voluntary liquidation by issuing a tax report express a desire to exercise this right, they shall, within ten working days from the date of receipt of the notification, notify the Tax Committee through their personal account about the implementation of voluntary liquidation on their own initiative by issuing a tax report on the organizations of tax consultants or audit organizations included in the list.

If the taxpayer does not have a personal account of the taxpayer, the notification is sent to the Tax Committee by registered mail via the postal service.

14. A taxpayer who has been notified of the possibility of voluntary liquidation by issuing a tax opinion, but has not expressed a desire for voluntary liquidation through this process, is subject to liquidation in accordance with the procedure established by legislative acts.
15. In the case of voluntary liquidation of a taxpayer by issuing a tax report, the tax report covers financial and economic activities during the period from the date when the tax authorities conducted the last tax audit of this taxpayer (if the tax audit was not carried out from the date of state registration of the taxpayer, then from the date of state registration) until the date of notification decisions on liquidation, but this period should not exceed three years.
16. In the process of voluntary liquidation, a taxpayer, by issuing a tax report on the basis of a contract concluded with a listed organization of tax consultants or an audit organization, submits to the organization of tax consultants all the necessary documents, as well as a bank statement for the last three-year period.

If the organization of tax consultants included in the list finds out that the annual turnover of a taxpayer exceeds 10 billion soums in any given year over the past three years in the process of voluntary liquidation by issuing a tax report, the process of voluntary liquidation by issuing a tax report is terminated, and the contract is terminated.

17. Based on the results of voluntary liquidation, by issuing an opinion on taxes by organizations of tax consultants or audit organizations included in the list, in accordance with the procedure established by legislative acts, an opinion is drawn up and signed in three copies with equal validity, in accordance with Appendix No. 3 to these Regulations.

Two copies of the report are provided to the taxpayer (for submitting one copy to the Tax Committee).

An organization of tax consultants or an audit organization can submit an opinion on taxes to the taxpayer using an electronic digital signature, and the taxpayer can submit this opinion to the Tax Committee through his personal account.

18. An opinion on voluntary liquidation by issuing an opinion on taxes must be provided to taxpayers by organizations of tax consultants or audit organizations included in the list, no later than thirty days from the date of conclusion of the contract.
19. Taxpayers, within five working days from the date when tax consultants ' organizations or audit organizations issue a tax report, submit this report to the Tax Committee through the taxpayer's personal account, accompanied by an extract from their bank account and a register of invoices indicating the amounts.

If the taxpayer does not have a personal account of the taxpayer, the conclusion and the documents attached to it are sent to the Tax Committee by registered mail through the postal service.

20. If there is a discrepancy between the information in the tax statements of a taxpayer who is voluntarily liquidated by issuing a tax report and the tax report issued by organizations of tax consultants or audit organizations included in the list, taxpayers must eliminate these discrepancies within five working days and submit updated tax reports to the tax authority at the place of their registration.

If there are discrepancies between the information in the tax statements of a taxpayer who is being voluntarily liquidated and the data of organizations of tax consultants or audit organizations, the taxpayer may provide updated tax calculations based on the recommendations of organizations of tax consultants before issuing a tax report.

Discrepancies identified in taxes (the amount of a positive or negative difference) are subject to calculation in accordance with the procedure established by the Tax Code of the Republic of Uzbekistan.

At the same time, the tax authorities do not apply financial sanctions (with the exception of penalties) and administrative fines for the detected negative difference.

21. In case of elimination of discrepancies (the amount of positive and negative differences) identified in taxpayer reports and the conclusion issued by organizations of tax consultants or audit organizations, the Tax Committee recognizes the conclusion on taxes, and taxpayers are considered to be voluntarily liquidated by issuing a conclusion on taxes.
22. If the Tax Committee recognizes the conclusion on taxes and recognizes taxpayers as voluntarily liquidated by issuing a tax opinion, the tax authorities do not conduct a tax audit in respect of them, and the liquidation work is completed in accordance with the procedure established by legislative acts.

If state bodies and organizations submit to the tax authorities information on the activities of a taxpayer that is not available in their database, after the date of notification of the taxpayer in accordance with paragraph 11 of these Regulations, the tax authority may conduct a tax audit of the activities of a taxpayer who is voluntarily liquidated in accordance with the procedure established by legislative acts.

Chapter 5. FINAL PROVISIONS

23. If the tax authorities detect concealment or deliberate misrepresentation of the tax obligations of a taxpayer who is voluntarily liquidated as part of a tax report issued by organizations of tax consultants or audit organizations included in the list, they are excluded from the list.

At the same time, the tax authorities have the right to selectively check tax reports issued by organizations of tax consultants or audit organizations included in the list, and if the issued reports reveal cases of concealment or deliberate distortion of the taxpayer's tax obligations, the tax authorities apply to the court of law for invalidation of the issued tax reports.

The court considers the appeal of tax authorities to invalidate the issued tax opinions of organizations of tax consultants or audit organizations and makes a decision in accordance with the procedure established by legislative acts.

24. Organizations of tax consultants or audit organizationsand included in the list do not have the right to disclose to tax authorities and other persons information obtained in the course of providing services, as well as reports prepared without the taxpayer's consent.
25. Disputes in case of disagreement of the taxpayer with the conclusion of organizations of tax consultants or audit organizations, as well as other disputes arising between them, are resolved in accordance with the procedure established by the agreement and legislative acts.
26. Persons guilty of violating the requirements of these Regulations are liable in accordance with the procedure established by legislative acts.

Appendix 1

Keeping a list of tax advisory organizations as well as audit organizations where taxpayers have the power to make tax deductions upon voluntary termination, and making tax deductions when taxpayers voluntarily terminate

SCHEMASI

2-Ilova

Tax consultant organizations as well as audit organizations, in which taxpayers have the right to draw conclusions about taxes when they voluntarily terminate

List

Appendix 3