NATIONAL STANDARD FOR TAX CONSULTING
NSNC N 2

COMPILATION PROCEDURE
AND PROVISION TO THE CLIENT (PRINCIPAL)
TAX CONSULTING REPORT
AND CONCLUSIONS ON THE TAX CODE OF THE RUSSIAN FEDERATION.
CONSULTING SERVICES

(as amended by the Order of the Minister of Economy and Finance, registered by the Ministry of Justice on 31.07.2023 N 2375-3)

     This National Standard of Tax Consulting (NCSC No. 2) (hereinafter referred to as the standard) is an element of regulatory regulation of tax consulting activities in the Republic of Uzbekistan.

CHAPTER I. GENERAL PROVISIONS

1. The purpose of this standard is to establish the procedure for the organization of tax consultants providing tax consulting services to prepare and submit to the client (principal) a report on tax consulting and an opinion on tax consulting.
2. The requirements of this standard are mandatory for all organizations of tax consultants.

CHAPTER II. TAX COMPLIANCE REPORT
CONSULTING SERVICES

1. Tax Consulting Report (hereinafter referred to as the report) — a document submitted to the client (principal) containing detailed information on the results of the execution of a contract for the provision of tax consulting services (hereinafter referred to as the contract).
2. The report is prepared in writing and is the basis for confirming the conclusions and recommendations of the organization of tax consultants prepared during the execution of the contract.
3. The content of the report depends on the subject matter of the agreement and the duration of the period of rendering tax consulting services. The report is compiled in a free form and must contain::

Title — "Report on tax consulting";

address, name or full name of the client (principal);

number, date, and subject of the agreement that the report is being prepared for.

information about the tax consultant(s) who participated in the execution of the contract (full name, number and date of issue of the tax consultant certificate).

1. For contracts for the provision of one-time (one-time) services and the provision of tax consulting services during a certain period, the report, in addition to the information provided for in paragraph 5 of this standard, indicates the content of the issue or problem specified in the contract, the list of regulatory legal acts and explanations of authorized bodies that relate to the issues (problems) raised, as well as recommendations for solving the questions (problems) raised.

If when providing services to the client (principal), explanations were provided in writing, then the report indicates only the numbers and dates of the written explanations with their copies attached.

1. Under agreements on representation of the client's (principal's) interests, the report, in addition to the information provided for in paragraph 5 of this standard, indicates the actions performed by the tax consultant in the course of representing the client's (principal's) interests in the state tax service, law enforcement and other regulatory bodies, as well as in court, and the results achieved.
2. In accordance with the terms of the agreement, the report may also contain other information.

CHAPTER III. COMPILATION AND PROVISION
E TO THE CLIENT (PRINCIPAL) OF THE REPORT

1. The report is signed page-by-page by the tax consultant who provided tax consulting services, the head of the organization of tax consultants, and is certified with the seal of this organization (if there is a seal).
2. The report is provided to the client (principal) on purpose, by registered mail or in the form of an electronic document within the time limits set by the agreement.
3. The client (principal), after receiving the report within the time limits set by the agreement, notifies the organization of tax consultants about the acceptance of the report on the content as a whole or about the need to clarify certain issues. If the agreement does not set a deadline for accepting the report, the report is considered accepted after 10 days from the date of delivery.
4. The information contained in the report is confidential and is not subject to disclosure by the parties.

CHAPTER III-1. CONCLUSION ON TAX CONSULTING

12-1. Conclusion on tax consulting — a document containing the opinion of a tax consultant who provided the services provided for in the tax consulting agreement.

12-2. The conclusion is drawn up in a free form and must necessarily contain::

Title — "Conclusion on tax consulting";

address, name or full name of the client (principal).

 information about the tax consultant(s) who participated in the execution of the contract (full name, number and date of issue of the tax consultant certificate).

12-3. The conclusion should clearly state the reasonable opinion of the organization of tax consultants on the subject of the contract.

CHAPTER III-2. DRAFTING AND PROVIDING INFORMATION
TO THE CLIENT (PRINCIPAL) CONCLUSIONS

12-4. The conclusion is signed by the tax consultant who provided tax consulting services, the head of the organization of tax consultants, and certified by the seal of this organization (if there is a seal).

12-5. The conclusion is provided to the client (principal) within the time limits set by the agreement on purpose, by registered mail or in the form of an electronic document.

CHAPTER IV. RESPONSIBILITY FOR CONTENT
REPORTS AND CONCLUSIONS

1. The organization of tax consultants has the right not to use as evidence those documents and information, the use of which, in its opinion, will lead to legal risks, which is reported to the client (principal) with an indication of possible risks.
2. The organization of tax consultants is not responsible for the consequences of the service provided, if such consequences arose in connection with the provision of false information by the client (principal).
3. The organization of tax consultants is obliged to warn the client (principal) about all significant legal risks that arise during the provision of tax consulting services in accordance with the concluded agreement.
4. The organization of tax consultants is responsible for drawing up a report and conclusion that does not meet the requirements of the legislation or the contract in accordance with the procedure established by law.