Approved
minutes of the Management Board
NGO Chamber of Tax Consultants
Uzbekistan No. 3 dated December 9, 2024,

amendments from 20.02.2025 No. 2,

amendments to order No. 6 of March 19, 2026.

REGULATIONS
about conducting the qualification exam
to get a qualification certificate
tax consultant (in the new edition)

This Regulation, in accordance with the Law of the Republic of Uzbekistan "On Tax Consulting Activities", defines the procedure and principles for conducting a qualification exam for issuing a qualification certificate of a tax consultant.

Chapter 1. General provisions

1. The applicant has the right to apply to the Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber) with an application for admission to the qualification exam.

The qualification exam is conducted by the Chamber. The Chamber may engage specialized legal entities on a contractual basis to conduct the examination.

For the qualification exam, the applicant pays a fee in the amount of 3 basic calculation units (hereinafter referred to as BDS), of which 2 BDS is for participation in the exam for obtaining a qualification certificate, 1 BDS is to cover the costs of conducting the exam.

2. The following basic concepts are used in these Regulations:

bidder — an individual applying for a qualification certificate and submitting documents in accordance with the established procedure;

qualification exam — exam in the form of a test conducted using information technologies, aimed at checking the compliance of the applicant's knowledge in the field of tax consulting with the level required for obtaining a certificate;

general list of applicants admitted to the exam — a list formed from exam applicants who have submitted the following documents: in electronic format, follow the link https://forms.gle/bR8Qnnjw1vMwuZg98  documents in full;

list of applicants accepted for the next qualification exam for obtaining the qualification certificate of a tax consultant — the list formed from applicants for participation in the exam, for which the date of holding is determined, who sent an application for participation in the qualification exam follow the link https://docs.google.com/forms/d/e/1FAIpQLSerr18O-GZ6IBOLYwACymKdvglNosZ44dS6UJdO-VL4U0lRdQ/viewform?usp=sf_link  and who paid the exam fee. These applicants must have been previously included in the General List of Applicants admitted to the exam.

3. An applicant for a qualification certificate must simultaneously meet the following requirements:

• have a higher education;
• take a course on training tax consultants in accordance with the established procedure;
• have at least five years of work experience, including at least two years in economics or law.
• Applicants who have graduated from a higher educational institution with a degree in Taxes and Taxation are allowed to take the qualifying exam if they have at least two years of work experience in the specialty.

4. An applicant for a tax consultant qualification certificate submits documents in two stages:

• – at the first stage - documents for inclusion in the General list of applicants admitted to the exam;
• – at the second stage - documents for inclusion in the List of applicants accepted for the next qualification exam for obtaining a qualification certificate of a tax consultant.

5. At the first stage an applicant for obtaining a tax consultant qualification certificate for inclusion in the General List of applicants admitted to the exam, submits an Application for inclusion in the General List (appendix 1)with the following documents attached:

a) completed information (appendix 2); 

b) copies of the higher education diploma or certificate of the authorized state body on recognition of equivalence of the higher education document obtained in a foreign educational institution; 

c) a work record book that is kept in accordance with the Instruction on the Procedure for maintaining Work Records (reg. No. 402 of 29.01.1998) (a copy certified at the place of work, the original is returned) or an extract from the employee's electronic work record (Regulation, Appendix to Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 971 of December 5, 2019). Foreign citizens confirm their work experience notarized;

d) 3x4 cm electronic photo (taken within the last 12 months);

e) a copy of the document on passing the training course on training tax consultants in an educational institution accredited in accordance with the established procedure in the Republic of Uzbekistan.

The certificate of completion of the training course is considered valid if the following conditions are met::

• the educational institution meets the conditions and requirements established by the Chamber;
• the educational institution is accredited by the Chamber and is listed on the Chamber's official website;
• the educational institution has concluded an agreement with the Chamber on monitoring the educational process for the duration of the training;
• from the date of graduation to the date of applying for admission to the exam, no more than three months have passed;

f) a copy of the passport or its replacement document. 

In addition, foreign citizens and stateless persons submit a document confirming that they have a residence permit in the territory of the Republic of Uzbekistan, or a confirmation of the right to work in the territory of the Republic of Uzbekistan.

These documents are sent as scanned copies follow the link https://forms.gle/bR8Qnnjw1vMwuZg98and the original documents must be submitted to the Chamber no later than the day of the exam.

Applicants residing in the regions of the republic are allowed to submit original documents to the Examination Board on the day of the exam during registration before the applicant is admitted to the exam.

An applicant who has submitted properly executed documents in accordance with the established procedure is included in the General List of applicants admitted to the exam.

If the applicant admitted to the exam has not submitted the original documents in accordance with the established procedure or the documents are found to be forged, the results of the applicant's exam will be canceled, and the fee paid for the exam will not be refunded

6. At the second stage an applicant for obtaining a tax consultant qualification certificate for inclusion in the List of applicants accepted for the next qualification exam for obtaining a tax consultant qualification certificate must submit the following documents::

a copy of the application for admission to the next qualification exam for obtaining the qualification certificate of a tax consultant (Appendix 3);

a copy of the bank payment document confirming payment of the exam fee.

Applicants who submitted the above documents in electronic format follow the link  https://docs.google.com/forms/d/e/1FAIpQLSerr18O-GZ6IBOLYwACymKdvglNosZ44dS6UJdO-VL4U0lRdQ/viewform?usp=sf_link, they are included in the List of applicants accepted for the next exam.

The originals of these documents are submitted to the Examination Board upon registration on the day of the exam before the applicant is admitted to the exam.

If the applicant does not show up for the next exam, the exam fee paid will not be refunded.

Chapter 2. Examination Board

7. An Examination Commission consisting of at least 3 persons, including the chairman of the commission, is established to monitor the conduct of qualification examinations and evaluate its results.
8. The composition of the Examination Board is approved by the order of the Chamber.
9. The day of the exam is announced to applicants accepted for the primary qualification exam, 5 days before the exam is held.
10. Before the start of the qualification examination, the Examination Commission is provided with a list of applicants accepted for the primary qualification examination for obtaining a qualification certificate of a tax consultant, in accordance with the form set out in Annex 4 to these Regulations.
11. The Exam Board ensures the implementation of the necessary organizational and technical measures to protect exam tests from unauthorized or accidental access, destruction, modification, blocking, copying, distribution.
12. In case of detection of facts of violation by the applicant who passed the exam, the requirements specified in paragraph 19 of these Regulations, or there are suspicions of achieving results in an illegal way, an act of the Examination Commission is drawn up on annulment of the exam results of this applicant. In this case, at the request of the applicant, the Examination Committee may decide to organize an appeal examination for the applicant.

Chapter 3. Conducting the qualification exam

13. The qualification exam is conducted by testing in real time using a computer.
14. Classrooms where the qualification exam is held must be equipped with video surveillance equipment. In order to ensure the transparency and fairness of the qualification exam, the process of conducting the qualification exam is continuously recorded on video (with audio).
15. Applicants are allowed to enter the audience upon presentation of a passport or other identity document.

Applicants who do not present a passport or other identity document are not allowed to take the exam and are considered to have failed to appear for the qualification exam.

16. The applicant is provided with a separate desk and computer equipment for passing the qualification exam.
17. During the qualification exam, only applicants, members of the Examination Committee and a specialist who performs maintenance and control of computer equipment are allowed to be present in the classroom.
18. Members of the Examination Committee are not allowed to inform applicants about the content of test tasks and leave the audience without a valid reason.
19. During the qualification exam, it is strictly forbidden to:

• reproduce and / or distribute test questions in whole or in part (including using cheat sheets);
• use legislation, instructional materials, reference and special literature, a mobile phone, or other information technology tools (including as a calculator)during the exam.;
• talk to other applicants; 
• leave the classroom before the end of the qualifying exam without valid reasons. 
• leave the audience for good reasons for more than 5 minutes;
• leave the audience for valid reasons more than 2 times.  

An applicant who violates these requirements is suspended from the qualification exam.

If, after the end of the exam, the applicant finds violations of these requirements, the results of the exam will also be annulled.

In respect of applicants who are suspended from passing the qualification exam, or in case of cancellation of the exam results, the Examination Commission draws up a report.

20. All personal belongings of applicants, including mobile phones and other information technology tools (when turned off), are stored in a specially designated place.
21. The applicant is allowed to carry drinking water, medicines and other means (glasses, lenses) necessary for passing the qualification exam in a transparent bag.
22. If there are any questions related to the qualification exam, the applicant raises his hand and addresses a member of the Examination Committee (observer) and, coming up, asks a question without distracting the attention of other applicants.

Chapter 4. Conducting computer testing of the applicant

23. Before the start of computer testing, the exam board:

• introduces applicants to the rules of the qualification exam and instructions for passing computer tests in real time;
• it gives applicants individual access to a special software system for passing computer tests.

The applicant, confirming that he has read the rules of the qualification exam, passing computer tests, puts his signature in the list on the form according to appendix 5 to these Regulations, after which it is allowed to pass the exam.

24. After the announcement of the start of computer testing, from the moment the applicant enters the personal login and password specified in the exam participant's Form (Appendix 6), the entrance to the exam tests opens and the time allotted for passing the tests begins.
25. The applicant passes computer tests independently in the state or Russian language (at their own choice).
26. Computer tests can be completed in 4 hours (240 minutes).
27. Each applicant receives an individual set of tests, generated automatically in real time by random sampling from the database of sets of exam tests.
28. An individual set of exam tests includes 80 questions in the following sections::

• Taxation of legal entities and individuals, Export-import operations, currency and customs regulation — 30;
• Tax law, selected issues of tax administration, tax control in transfer pricing and taxation of CFC profits, Legal basis of tax consulting-20
• Fundamentals of IFRS, Economic analysis for tax consulting, Comparative analysis of accounting under NAS – IFRS – TC, Accounting and reporting (for applicants studying NAS – National Accounting Standards, Comparative analysis of accounting under NAS – IFRS – Tax Code, Accounting and reporting) — 15;
• Legal regulation of economic relations, court system, dispute resolution – 15.

The computer system is open to the applicant for familiarization with each question of the test tasks. The applicant independently determines the sequence of answers to the questions of test tasks. The applicant is allowed to return to the test questions that they have not yet noted during the time allotted for answering all the questions in the test tasks.

29. The applicant's access to test tasks is automatically restricted after answering the last question of the test task at the end of the time allotted for answering all questions of the test tasks.
30. The applicant must answer all questions of the test. A question left unanswered counts as an incorrect answer.
31. After answering the questions of test tasks or after the time allotted for computer testing has elapsed, the applicant raises his hand, a member of the commission approaches him, the applicant enters the exam results in the Exam participant's form (Appendix 6) and puts his signature in it.
32. After passing the computer test, the applicant must leave the audience.

Chapter 5. Registration of the results of the qualification certificate

33. After the end of the time allotted for passing computer testing, the results of computer testing are printed out and submitted to the Examination Board.
34. The examination committee draws up the results of the qualification exam in a general protocol on the day of the exam.
35. The minutes of the Examination Board are signed by all members of the examination Board and submitted to the Chamber of Tax Consultants for approval. In the future, the protocols are stored for 2 years.
36. An applicant is considered to have successfully passed the qualification exam if they correctly answer at least the following number of questions::

• taxation of legal entities and individuals, Export-import operations, currency and customs regulation-20;
• tax law, selected issues of tax administration, tax control in transfer pricing and taxation of CFC profits, legal basis of tax consulting-12
• Fundamentals of IFRS, Economic analysis for tax consulting, Comparative analysis of accounting under NAS – IFRS – TC, Accounting and reporting (for applicants studying NAS – National Accounting Standards, Comparative analysis of accounting under NAS – IFRS – Tax Code, Accounting and reporting) — 9;
• legal regulation of economic relations, court system, dispute resolution – 9.

37. Applicants who have passed or failed the qualifying exam will not be refunded the fee paid for the exam.
38. Applicants who fail to show up for the qualification exam will not be refunded the fee paid for the exam.
39. Applicants who have successfully passed the qualification exam are issued a tax consultant certificate in accordance with the procedure provided for in the Regulation "on the procedure for issuing, terminating and canceling a tax consultant qualification certificate".
40. In case of detection of violations of the requirements set out in paragraph 19 of these Regulations after the registration of the protocol of the examination commission, the exam results are canceled.
41. If, after issuing the certificate, it is revealed that the applicant has provided false documents specified in paragraph 5 of these Regulations, the certificate's validity is revoked.

Chapter 6. Review of appeals

(as amended by Protocol No. 2 of 20.02.2025)

42. Applicants who have received a negative decision based on the results of the qualification exam may file an appeal to the Chamber within 3 calendar days from the date of the qualification exam. The application for appeal is submitted in writing.
43. The application is submitted only in the following cases::

a) if the exam modules contain incorrect answers to tests or problems, or if there are no correct answers;

b) and if the given incorrect answers or the lack of correct answers affected the negative decision of the qualification exam result.

44. The application is submitted in writing, accompanied by a receipt confirming payment of the "fee for consideration of the appeal application" in the amount of 3 basic calculation units (BRV).
45. The Appeals Commission formed by the order of the Chamber considers the submitted application within 10 days and, based on the results of consideration of the appeal, makes one of the following decisions::

   a) refusal of consideration due to: absence of the reasons specified in paragraph 43 of these Rules, not timely submission of the application, failure to pay the fee for consideration of the appeal application";

b) leave the decision of the Examination Board unchanged and reject the appeal. The grounds for refusal may be: the reasons specified in paragraph 43 of these Regulations did not affect the positive result of the qualification exam.

At the same time, the fee paid for reviewing the appeal application is not refunded to the applicant;

c) cancel the decision of the Examination Board and set a date for retaking the qualification exam.

46. If a decision is made to retake the qualification exam, the Chamber will set the day of the appeal exam for the applicant who is found to have failed the qualification exam. The appeal exam is conducted by testing on a computer or written on paper.
47. If the applicant is considered to have passed the exam based on the results of the appeal passing of the qualification exam, he is issued a qualification certificate on a general basis. A second appeal is not allowed.
48. The appeal examination, in the cases specified in paragraph 12 of these Regulations, is conducted in accordance with the procedure given in this chapter.

Chapter 7. Making changes and additions

49. If changes are made to the training program for tax consultants or the procedure for conducting examinations is improved, additions and changes are made to these Regulations.