Subclause 4846 of 30.09.2020 About measures for further development of the sphere of tax consulting

RESOLUTION

PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

ABOUT MEASURES FOR FURTHER DEVELOPMENT OF THE SPHERE OF TAX CONSULTING

The country has implemented comprehensive measures to improve tax policy and tax administration based on best foreign practices and ensure transparency of relations between the taxpayer and tax authorities.

At the same time, tax consulting has not yet developed as a professional institution for the effective implementation of the new tax policy of the state and a reliable assistant to taxpayers in the calculation and payment of taxes.

In order to improve the system of state regulation, train and improve the skills of tax consultants, strengthen the legal status and prestige of their profession, and ensure compliance with the rights of taxpayers:

1. Please note that By the Tax Code Of the Republic of Uzbekistan in the new edition of the organizations tax advisors granted additional rights for submission:

interests of the taxpayer in relations with state tax and customs authorities;

tax reporting in the form of an electronic document on behalf of the taxpayer through the taxpayer's personal account;

to the state tax service body on behalf of the taxpayer of conclusions as justification for the revealed discrepancies specified in the requirements of the state tax service bodies.

2. Agree to the proposals of the Ministry of Finance and the Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber) to transfer the functions of the Ministry of Finance of Uzbekistan to the Chamber from January 1, 2021.:

conducting qualification examinations for obtaining a tax consultant's qualification certificate;

issuing, reissuing, suspending, terminating, and canceling a tax consultant's qualification certificate;

approval of training and professional development programs for tax consultants;

maintaining the register of tax consultants.

3. To the Ministry of Finance:

a) assist the Chamber in:

organization of training courses for tax consultants, including in the form of distance learning;

preparation and conduct of qualification examinations of tax consultants;

b) ensure that the register of tax consultants is posted and regularly updated on its official website.

4. To establish that it is not allowed to terminate the qualification certificate of a tax consultant for non-participation in tax consulting activities for three years, if he / she works in the staff of lawyer formations, audit organizations, as well as other legal entities providing accounting services.
5. Approve the proposals of the Ministry of Economy and Finance, the Tax Committee and the Chamber of Commerce on:

maintaining by the Tax Committee a list of organizations of tax consultants and audit organizations that have the right to issue a tax report in the event of voluntary liquidation of taxpayers (hereinafter referred to as the List);

recognition by tax authorities of conclusions on taxes of organizations of tax consultants and audit organizations included in the List, in case of voluntary liquidation of taxpayers with an annual turnover of up to 10 billion soums and an average level of tax risk over the past three years, determined by the automated information system "risk analysis".

6. The Ministry of Higher and Secondary Special Education, together with the Ministry of Finance and the State Tax Committee, should ensure that starting from January 1, 2021, the 4th year bachelor's degree programs in the areas of "tax and taxation" and "accounting and audit" include the subject of "tax consulting" at the Tashkent State University of Economics and the Tashkent Financial Institute.
7. To the Chamber in cooperation with the Ministry of Finance:

a) approve the training and professional development program for tax consultants within one month. At the same time, provide for optimization of the training program for applicants with work experience in the state tax service and (or) an auditor's certificate.;

b) within a two-month period:

develop requirements for the training process and monitor their compliance by organizations engaged in tax consulting training;

ensure the organization of tax consultants ' training courses in the form of distance learning.

8. Provide tax consultants with the right to use computer and communication equipment, audio and video recording devices in courts, law enforcement and regulatory authorities when considering cases related to taxation, appealing against acts of tax authorities, actions and (or) omissions of their officials.
9. To the Ministry of Finance together with the State Tax Committee and the Commissioner for the Protection of the Rights and Legitimate Interests of Business Entities to submit to the Cabinet of Ministers:

a) within a two-month period:

draft law on amendments and additions to the Tax Code and other legislative acts in accordance with paragraph 5 of this resolution;

proposals on amendments and additions to the legislation resulting from this resolution;

b) within a three-month period, the procedure for maintaining the List and issuing an opinion on taxes in case of voluntary liquidation of taxpayers, which provides for::

inclusion in the List of organizations of tax consultants that have been operating for more than one year and have a staff of tax consultants with at least one year of tax consulting experience;

exclusion from the List of organizations of tax consultants in case of detection by tax authorities of facts of concealment or deliberate distortion of tax obligations of a taxpayer who is voluntarily liquidated within the framework of the issued tax report;

placement and regular updating of the List on the official website of the State Tax Committee;

c) until April 1, 2021, the draft law" On Tax Consulting " in a new version, establishing the main provisions of self-regulation of the field of tax consulting and allowing the formation of an effectively functioning institute of tax consultants.

10. Control over the implementation of this resolution is entrusted to the Deputy Prime Minister of the Republic of Uzbekistan D. A. Kuchkarov.

President of the Republic of Uzbekistan Shavkat MIRZIYOYEV

Tashkent city,

September 30, 2020,

Item no. PP-4846

(National Legislation Database, 30.09.2020, No. 07/20/4846/1344; 29.09.2025, No. 06/25/17