Approved

Minutes of the Management Board

Chamber of Tax Consultants of Uzbekistan NGO

No. 1 of March 15, 2024

position

ABOUT THE EXPERT COUNCIL AT THE CHAMBER OF TAX CONSULTANTS NGO

CHAPTER 1. GENERAL PROVISIONS

1. This Regulation defines the procedure for organizing the activities of the Expert Council under the Chamber of Tax Consultants of Uzbekistan NGO (hereinafter referred to as the Council).
2. The Council is a permanent collegial body of the Chamber of Tax Consultants of Uzbekistan NGO (hereinafter referred to as the Chamber) and performs its work on a voluntary basis. For individual projects of the Council's activities, the payment of grants allocated by the Chamber, departments and Financial Institutions may be provided.
3. The Council's activities are governed by the Constitution, Laws and bylaws of the Republic of Uzbekistan.
4. The Council conducts its work in accordance with the work plan approved by the Chairman of the Chamber.
5. The composition of the Council is approved by the Chairman of the Chamber. The Council consists of permanent and collegial members.
6. The Council is composed of tax consultants, as well as representatives of state bodies, non-governmental non-profit organizations of the Republic of Uzbekistan, and specialists in the field of jurisprudence.
7. Specialists of state bodies and non-governmental non-profit organizations of the Republic of Uzbekistan are included in the council on the basis of candidates proposed by these departments.

CHAPTER 2. MAIN TASKS AND FUNCTIONS OF THE COUNCIL

8. The main tasks of the Council are::

review and issue opinions on systematically emerging tax disputes between taxpayers and regulatory authorities;

expert evaluation of proposals for amendments and additions to the tax legislation;

 development of proposals for improving tax legislation

9. Tax disputes are not subject to consideration by the Council:

in the framework of pre-trial settlement of tax disputes between taxpayers and state tax service bodies and law enforcement agencies;

in the framework of initiated criminal cases;

on which the taxpayer applied to the court to appeal against the decisions of the state tax service and law enforcement agencies, actions and omissions of their officials;

in the framework of judicial settlement of tax disputes between taxpayers and state tax service bodies and law enforcement agencies;

based on appeals from the court and law enforcement agencies.

CHAPTER 3. RIGHTS AND RESPONSIBILITIES OF THE COUNCIL

10. The Council has the right to::

create temporary working groups and involve Council members and other specialists to work in them;

prepare recommendations for improving tax legislation and send them to the Ministry of Economy and Finance and (or) the Tax Committee under the Cabinet of Ministers of the Republic of Uzbekistan;

review and issue opinions on systematically emerging tax disputes between taxpayers and regulatory authorities;

conduct expert evaluation of proposals for amendments and additions to the tax legislation;

participate in the development of draft regulatory legal acts on taxation and submit their proposals on them;

CHAPTER 4. ORGANIZATION OF THE COUNCIL'S ACTIVITIES

11. The head of the Council is the Chairman of the Council, whose competence includes::

determination of the agenda of the Council meeting and convocation of the meeting;

monitoring the activities of working groups established by the Council;

coordination of Council members ' activities in the implementation of assigned tasks;

making proposals to the Chamber on changing the personal composition of Council members;

exercise of other powers to ensure the effective work of the Council.

12. Council members:

participate in the discussion and resolution of issues considered at meetings of the Board of Directors.;

carry out a qualified and objective assessment based only on the norms of the legislation;

issue opinions on issues considered by the Council.

observe the confidentiality of information made available to them during their participation in the work of the Council;

inform the Chairman of the Board about situations of "conflict of interest" that arise in the process of participating in the work of the Board.

they are morally and morally responsible for the quality and objectivity of the issues considered;

they do not commit corruption related to the Council's activities.

If members of the Board systematically violate the review procedure, fail to perform their functions, show incompetence, and use "conflicts of interest" for their own purposes, they are excluded from the Board.

14. Members of the Council are informed of the time, place and agenda of the meeting at least three days prior to the meeting. A Council meeting can be held online.
15. The meeting of the Council is conducted by its Chairman. In the absence of the Chairman of the Council, the meeting is held by his deputy.
16. Heads and specialists of state and economic management bodies, local state authorities, and citizens ' self-government bodies, including higher educational institutions, research, design and survey organizations, and other organizations may be invited to attend the meeting of the Council.

CHAPTER 5. WORKING BODY AND SECRETARY OF THE COUNCIL

17. The working body of the Council (hereinafter referred to as the Working Body) is the Chamber, and the Secretary of the Council is a person appointed by the Chairman of the Chamber or the Chairman of the Council.
18. Working body:

provides organizational and technical support for the Council's activities;

prepares a draft work plan and monitors the implementation of the approved work plan;

provides preparation of materials required for the Council meeting, and receives the necessary materials and expert opinions from interested organizations;

organizes the preparation of analytical materials on the issues on the agenda of the Council meeting;

reviews incoming requests.

19. Secretary of the Council:

ensures timely preparation of documents required for the Council meeting, organizes the work of the Working Body to prepare materials for the Council meeting;

agrees with the Chairman of the Council on the date and place of the meeting, as well as the list of invitees, informs the members of the Council and invited persons about the date, time and place of the meeting;

organizes Council meetings on agenda items, draws up minutes of Council meetings, and ensures that approved minutes are sent to Council members and interested organizations.;

monitors the implementation of Council decisions and submits its results to the Council meeting for consideration.

CHAPTER 6. PROCEDURE FOR ENTERING QUESTIONS AND DISCUSSING THEM

20. The development of proposals for improving the tax legislation is carried out on the basis of a work plan approved by the Chairman of the Chamber.
21. Expert evaluation of proposals for introducing amendments and additions to the tax legislation is carried out on the basis of received projects under the Unified Electronic System for Developing and Approving draft regulatory Legal Acts (project.gov.uz), as well as requests from ministries and departments.
22. Consideration of tax disputes that arise systematically is carried out on the basis of a work plan approved by the Chairman of the Chamber.
23. The Secretary of the Council prepares the agenda, approves it to the Chairman of the Council and sends it to the Members of the Council and other interested persons (if they are invited), no later than 5 days after its approval.
24. A meeting of the Council may be held no earlier than 15 days after the agenda is approved.
25. A meeting of the Council is called by the Chairman of the Council. A meeting of the Council is held and its decisions are considered adopted only if at least two-thirds of its members participate in the meeting of the Council.

On certain issues under consideration, the Chairman of the Council may establish the procedure for making decisions with 100% turnout (participation) of Council members.

25. The Chairman of the Council conducts the meeting and approves the minutes, supervises the implementation of decisions of the Council. In the absence of the Chairman of the Council, his duties are performed by a deputy.
26. The Secretary of the Council provides the members of the Council with materials related to the issues under consideration, keeps the minutes of the meeting and document flow of the Council, monitors the implementation of decisions and informs the Chairman of the Council about their implementation at regular meetings.
27. The costs of organizing the work of the Council are borne by the Chamber.
28. In some cases, the organization that submitted the issue to the Council will pay for the additional work of the experts involved, as well as other expenses related to the preparation, conduct of the Council and examination of the submitted materials.

CHAPTER 7. DECISION-MAKING BY THE COUNCIL AND ENSURING THEIR IMPLEMENTATION

29. The decision of the Council is made by a simple majority of votes of the members of the Council participating in the meeting. If the votes are equal, the vote of the Chairman of the Council is decisive.

Each member of the Council has the right to express his / her opinion on the decisions taken in writing.

On certain issues under consideration, the Chairman of the Council may establish the procedure for making decisions with 100% consent of the members of the Council.

30. The decision of the Council is drawn up by the Secretary of the Council, signed by the members of the Council who participated in the meeting and approved by the Chairman of the Council.
31. The Council's decisions are advisory in nature. The Chamber may send to interested organizations an extract from the minutes certified by the Secretary and approved by the Chairman of the Council.
32. Decisions of the Council may be appealed in accordance with the established procedure within ten days from the date of receipt of the Council's decision by submitting an application addressed to the Chairman of the Chamber.
33. For the purpose of prompt decision-making, the Chairman of the Council may approve decisions on certain issues of the Council, agreed with the members, by poll.
34. The original minutes of the Council are kept in the Working Body.

CHAPTER 8. FINAL PROVISION

36. Termination of the Council's activities is carried out on the basis of a decision of the Chamber.
37. Disputes arising in connection with the application of these Regulations are considered in accordance with the established procedure.
38. Persons guilty of violating the requirements of these Regulations are liable in accordance with the law.