1.ОБЩИЕ ПОЛОЖЕНИЯ

1.1.Членами Палаты могут быть физические лица: сертифицированные налоговые консультанты – индивидуальные члены (прямые) и сертифицированные налоговые консультанты от организации налоговых консультантов, в штате которых они состоят (коллективные члены), выразившие поддержку целям и задачам Палаты, принимающие участие в становлении, развитии и совершенствовании профессионального налогового консультирования, повышении налоговой культуры налогоплательщиков, соблюдающие Устав Палаты и уплачивающие взносы в соответствии с настоящим Положением.

1.2. Membership in the Chamber is voluntary. Withdrawal from membership of the Chamber is voluntary or by decision of the General Meeting, in accordance with the procedure established by the Charter and these Regulations.;

1.3. Members of the Chamber (individuals) have equal rights and bear equal responsibilities.

1.4. The rights of a member of the Chamber may not be transferred to third parties.

1.5. The Chamber registers its members and maintains a unified register of its members.

1.6. The Board of Directors of the Chamber is the holder of the register of members of the Chamber.

2. ОСНОВАНИЯ И ПОРЯДОК ПРИЕМА В ЧЛЕНЫ

2.1. Admission of new members to the Chamber is carried out by the Board of the Chamber.

2.2. To become a member of the Chamber, the applicant submits an application to the Chairman of the Management Board, as well as other documents specified in clauses 2.4 and 2.5 of these Regulations.

2.3. The Chairman of the Management Board of the Chamber represents the applicant within 30 days from the date of submission of the application at the next meeting of the Management Board.

2.4. Individuals (individual members) who have expressed a desire to obtain the status of a member of the Chamber, submit the following documents::

– заявление установленного образца (Приложение № 1);

– заполненную анкету установленной формы (Приложение № 3);

– копию паспорта;

– копию квалификационного сертификата налогового консультанта;

– две фотографии (размер 3 х 4).

2.5. Individuals (collective members) who have expressed a desire to obtain the status of a member of the Chamber submit the following documents::

– заявление установленного образца, поданного от организации налоговых консультантов (Приложение № 2);

– заполненную анкету установленной формы (Приложение № 3);

– копию паспорта;

– копию квалификационного сертификата налогового консультанта;

– копию свидетельства о государственной регистрации ОНК;

– две фотографии (размер 3 х 4) каждого члена коллектива ОНК, вступающего в члены Палаты.

2.6. If the Board decides to admit an applicant to membership in the Chamber, the applicant is obliged to pay the entrance fee and the first periodic membership fee within 30 days from the date of making this decision.  

2.7. The Management Board has the right to cancel the decision on admission of the applicant to the Chamber if the applicant fails to comply with clause 2.6 of these Regulations.

2.8. The applicant is considered accepted as a member of the Chamber from the moment of making the entrance and annual membership fees and making an entry in the unified register of members of the Chamber of Tax Consultants of Uzbekistan.

2.9. Members of the Chamber (individual and collective) are issued membership certificates of the established sample.

2.10.A duplicate may be issued to replace the lost membership certificate at the request of a member of the Chamber. For the issue of a duplicate, a fee is charged in the amount of the cost of manufacturing and processing a duplicate. 

2.11. The Management Board may grant individuals who have made a significant contribution to achieving the goals and objectives of the Chamber the status of Honorary Member of the Chamber.

2.12. Honorary members of the Chamber at the General Meeting enjoy the right of advisory vote and are exempt from paying entrance fees and periodic membership fees.

3.ПОРЯДОК И ОСНОВАНИЯ ПРЕКРАЩЕНИЯ ЧЛЕНСТВА В ПАЛАТЕ

3.1. A member may withdraw from the Chamber at his / her own request by submitting a written application addressed to the Chairman of the Management Board.

3.2 From the moment of submitting a written application for voluntary termination of membership, the initiator of withdrawal is considered withdrawn from the membership of the Chamber.

3.3. The General Meeting may exclude a member from the Chamber on one or more of the following grounds::

– систематическое невыполнение либо ненадлежащее выполнение обязанностей члена Палаты;

– осуществление действий, препятствующих работе Палаты или Правления, в том числе наносящие вред ее имиджу и деловой репутации (действия, наносящие моральный, нравственный или экономический ущерб);

– нарушения норм, установленных нормативно-правовыми актами в сфере налогового консультирования;

– несоблюдение принципов, правил, норм, предъявляемых к деятельности в сфере профессионального налогового консультирования;

– неуплата в установленные сроки периодических и целевых членских взносов;

– невыполнение Положений и иных локальных актов Палаты.

3.4. A member of the Chamber is considered excluded from its membership after the General Meeting of Shareholders decides to exclude him / her and makes a corresponding entry in the unified register of members of the Chamber of Tax Consultants.

3.5. A member of the Chamber of Tax Consultants who is excluded from the Chamber at the initiative of the Management Board must be notified within 10 days of the adoption of this decision and the reasons for its adoption.

3.6. Upon termination of membership in the Chamber of Tax Consultants, entrance and periodic membership fees are non-refundable.

4.УЧЕТ СОСТАВА ЧЛЕНОВ ПАЛАТЫ

4.1 The composition of members of the Chamber is registered in the Register of Members of the Chamber, and the Chairman of the Board of Directors of the Chamber is responsible for organizing the maintenance and storage of the register.

4.2. The Register of Members of the Chamber must contain the following information:

– дата (номер) решения Правления о приеме в члены Палаты;

– фамилия, имя, отчество лица;

– дата получения членского сертификата;

– серия и номер паспорта, дата и место выдачи, место жительства;

– место работы;

– ИНН;

– номер, дата выдачи квалификационного сертификата налогового консультанта;

– сведения о прекращении действия, аннулировании, переоформлении членского сертификата и выдаче дубликата.

4.3 Entries in the Register of Members of the Chamber are made:

4.3.1. if a person becomes a member of the Chamber – on the basis of the relevant decision of the Board of the Chamber;

4.3.2. if a person is excluded from the membership of the Chamber – on the basis of the relevant decision of the General Meeting of the Chamber;

4.3.3. if a person withdraws from membership of the Chamber at their own request – on the basis of a written application (decision) of the person;

4.3.4. when changing material information about a member of the Chamber on the basis of his application.

4.4. Changes are made within no more than 5 (five) days from the date of receipt of the relevant document. All documents defining changes in the Registry are stored together with the Registry.

5.ПРАВА И ОБЯЗАННОСТИ ЧЛЕНОВ ПАЛАТЫ

5.1. Members of the Chamber have the right to::

5.1.1. Participate in the management of the Chamber's affairs.

51.2. Receive information about the Chamber's activities.

5.1.3. Resign from the Chamber at its sole discretion.

5.1.4. Submit proposals to the agenda of General Meetings of Members of the Chamber.

5.1.5. Apply to the Chamber for any questions related to its activities.

5.1.6. Transfer the property to the ownership of the Chamber.

5.1.7. Use the information, methodological and legal support of the Chamber in the practical activities of tax consultants, as well as in the implementation of training and advanced training programs for tax consultants, unless otherwise specified in the Chamber's local documents.

5.1.8. Use the symbols of the Chamber in their practical activities.

5.1.9. Participate as a priority in activities aimed at supporting and improving the professional activities of tax consultants.

5.1.10. Members of the Chamber who actively participate in the statutory activities of the Chamber may use the information capabilities of the Chamber to notify potential clients about the services provided.

5.2. Members of the Chamber are required to::

5.2.1. Comply with the Charter, these Regulations and other local acts provided for in the Chamber's activities.

5.2.2. Participate in the activities of the Chamber.

5.2.3. Make timely periodic and targeted contributions established by the General Meeting of Members of the Chamber.

5.2.4. Provide information necessary to resolve issues related to the activities of the Chamber.

5.2.5. Comply with the rules and standards of professional activity and professional ethics adopted by the Chamber in the field of professional tax consulting, both in relation to other members of the Chamber and to third parties.

5.2.6. Prevent cases of abuse of membership in the Chamber and cases of unfair professional behavior.

6.PROCEDURE AND TERMS FOR MAKING CONTRIBUTIONS

6.1. The Chamber sets the following criteria::

– единовременный вступительный взнос;

– периодический членский взнос;

– целевые взносы.

6.2. The entrance fee is paid in a lump sum within 30 days from the date of the Board's decision on admission to membership in the Chamber.

6.3. A newly joined member of the Chamber pays the first periodic membership fee together with the entrance fee.

6.4. Второй и последующие периодические членские взносы оплачиваются каждым членом Палаты по желанию: единовременно либо равными долями в размере не менее одной четвертой (¼) годового членского взноса в квартал.

6.5. A newly joined member of the Chamber pays a periodic membership fee starting from the quarter in which the Board's decision on admission was made, in the amount calculated as a share of the annual membership fee .     

6.6. Entrance and periodic membership fees are paid in cash.

6.7. The Chamber establishes a differentiated approach (depending on the status) to determining the amount of entrance and periodic membership fees. 

6.8. Collective members of the Chamber pay a one-time entry fee on a general basis, regardless of the number of representatives.

6.9. Periodic membership fees of collective members of the Chamber are paid at the rate of 50% of the periodic membership fee established for individual members of the Chamber, provided at least 3 (three) representatives from one organization of tax consultants. 

6.10. The amount of entrance and periodic membership fees, as well as changes related to the procedure (term and forms) for making entrance and periodic membership fees, are determined annually by the Management Board and approved by the General Meeting of Members of the Chamber, based on the necessary needs of the formed budget of the Chamber and are set unchanged for the entire current year.

6.11. Targeted contributions are intended to finance specific activities and programs. The amounts, forms and deadlines for making mandatory target contributions are approved by the General Meeting on the recommendation of the Management Board. Members of the Chamber may make voluntary targeted contributions, including by decision of the Management Board.