NATIONAL STANDARD FOR TAX CONSULTING
NSNC N 3

PROCEDURE FOR RENDERING SERVICES
TAX CONSULTING SERVICES
DURING THE MEETING WITH THE AUTHORITIES
STATE TAX SERVICE
TAX AUDIT SERVICES

(as amended by the Order of the Minister of Economy and Finance, registered by the Ministry of Justice on 10.08.2023 N 2425-1)

This National Standard of Tax Consulting (NCSC No. 3) (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 an organization of tax consultants to provide tax consulting services to a client (principal) during tax audits conducted by state tax service bodies.
2. The requirements of this standard are mandatory for all organizations of tax consultants.
3. This standard does not apply to services provided by an organization of tax consultants under contracts for the provision of one-time (one-time) services.

CHAPTER II. SERVICES RENDERED DURING TAX AUDITS

1. Tax consulting services during tax audits (hereinafter referred to as "services") are provided on the basis of a contract and include::

submission of an opinion on specific issues that arise during the audit, development of recommendations regarding the submission of documents (evidence) confirming the position of the client (principal) before the state tax service authorities on these issues;

support of actions carried out within the framework of a tax audit (inspection of the taxpayer's territory and premises, inventory of property, seizure of documents and items, etc.) and providing the client (principal) with an opinion on the legality of the actions carried out;

representation of the client's (principal's) interests before officials of state tax service bodies when discussing the results of a tax audit (tax audit report).

1. The contract may provide for the preparation of recommendations on appealing the decision of the state tax service body based on the results of a tax audit.

CHAPTER III. SPECIAL REQUIREMENTS FOR
PROVISION OF SERVICES DURING A TAX AUDIT

1. An organization of tax consultants that provides services in accordance with this standard does not have the right to give opinions and draw conclusions regarding the reliability of information contained in the documents submitted by the client (principal) that are evidence in the tax audit materials.

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.

1. An organization of tax consultants may not, without the consent of the client (principal), inform the state tax service authorities, as well as other persons, of information concerning the client (principal) obtained during the provision of services.
2. The opinion of the organization of tax consultants on the conclusions and conclusions contained in the tax audit report and proposals to appeal against these conclusions and conclusions, as well as the preparation of objections to the tax audit report, are given exclusively in writing.
3. When an organization of tax consultants prepares a report on a service rendered, the report must indicate the position of the state tax service body, on which there are reasonable objections of the organization of tax consultants that were not taken into account when considering the materials of the tax audit and when making a decision on it.

CHAPTER IV. FINAL PROVISIONS

1. The provision of tax consulting services begins regardless of the start date of the tax audit, unless otherwise provided in the contract.
2. This standard is approved by the State Tax Committee of the Republic of Uzbekistan.