This procedure has been developed for the purpose of implementing Resolution No. 664 of the Cabinet of Ministers of the Republic of Uzbekistan dated 02.11.2021. "On maintaining the list of organizations of tax consultants, as well as audit organizations that have the right to give an opinion on taxes in the event of voluntary liquidation of taxpayers and approving the regulations on the procedure for issuing an opinion on taxes in the event of voluntary liquidation of taxpayers" and regulates the rules for submitting and considering applications for inclusion in the list of organizations of tax consultants, as well as audit organizations that have the right to give an opinion on taxes in the event of voluntary liquidation of taxpayers. conclusion on taxes in case of voluntary liquidation of taxpayers.

The right to issue an opinion on taxes in case of voluntary liquidation of taxpayers is granted to organizations of tax consultants, as well as audit organizations that have been operating for more than one year and have a tax consultant on staff or have concluded a GPH contract, with at least one year of tax consulting experience.

An organization of tax consultants (hereinafter referred to as the POC) or an audit organization that meets the requirements of Part two of this Procedure submits to the Chamber of Tax Consultants of Uzbekistan NGO (hereinafter referred to as the Chamber) an Application "for inclusion in the List of organizations of tax consultants, as well as audit organizations that have the right to issue an opinion on taxes in the event of voluntary liquidation of a taxpayer" on in Uzbek or Russian languages, according to Appendix No. 1 to this Procedure.

За обработку информации, ведение перечня и организацию обмена информацией с Налоговым комитетом при Кабинете министров Республики Узбекистан (далее – Налоговый комитет) ОНК уплачивает на расчетный счет Палаты сбор в размере  2 (двух) МРОТ, при подаче заявления на любые изменения в Перечень уплачивает сбор в размере 1 (одного) МРОТ.

Заявление с приложением указанных документов,  в том числе “Информация для включения в перечень ..” согласно приложения №2, направляется на электронную почту Палаты: admin@pnk.uz

The Chamber considers the application and the information provided, and if the information is not provided in the prescribed form and not in full, it works with the POC to eliminate the comments.

После устранения замечаний Палата в течение 3-х рабочих дней вносит ОНК в «Перечень ОНК,  а также аудиторских организаций, меющих право на выдачу заключения по налогам при добровольной ликвидации налогоплательщика».

The Chamber provides a set of information, forms a "List of organizations of tax consultants, as well as audit organizations that have the right to issue an opinion on taxes in the event of voluntary liquidation of a taxpayer" for transmission to the Tax Committee for posting on its official website, in accordance with the procedure agreed with it.

В случае возникновения вопросов со стороны Налогового комитета  Палата в рабочем порядке проводит уточнение информации с ОНК и проводит дальнейшую работу для включения данного ОНК или аудиторской  организации в перечень Налоговым комитетом.

The Chamber publishes on its official website "A list of organizations of tax consultants, as well as audit organizations that have the right to issue an opinion on taxes in the event of voluntary liquidation of a taxpayer".

In case of changes in the data, the POC sends to the Chamber's email address: admin@pnk.uz “Application for making changes to the List ... " according to Appendix No. 3 to this Procedure, with the appendix “Information for inclusion in the list ..” .