{"id":1332,"date":"2025-12-20T15:52:10","date_gmt":"2025-12-20T15:52:10","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1332"},"modified":"2026-02-13T20:31:11","modified_gmt":"2026-02-13T15:31:11","slug":"regulation-on-the-issuance-of-a-conclusion-by-the-public-monitoring-commission-upon-the-liquidation-of-a-taxpayer-pkm-ru","status":"publish","type":"page","link":"https:\/\/pnk.uz\/en\/regulation-on-the-issuance-of-a-conclusion-by-the-public-monitoring-commission-upon-the-liquidation-of-a-taxpayer-pkm-ru\/","title":{"rendered":"\u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043e \u0432\u044b\u0434\u0430\u0447\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u041e\u041d\u041a \u043f\u0440\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u041f\u041a\u041c-\u0420\u0423"},"content":{"rendered":"
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REGULATION on issuing a tax report on the liquidation of a taxpayer (PKM RU No. 664)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Appendix to PCM No. 664<\/strong><\/p>

position<\/strong><\/p>

on the procedure for maintaining the list of organizations of tax consultants, as well as audit organizations that have the right to issue tax certificates to the State Tax Service of the Russian Federation.<\/strong> conclusions on taxes in case of voluntary liquidation of taxpayers, and issuance of conclusions on taxes in case of voluntary liquidation of taxpayers<\/strong><\/p>

Chapter 1. General provisions<\/strong><\/p>

  1. This Regulation defines the procedure for maintaining the list of organizations of tax consultants, as well as audit organizations that have the right to issue tax opinions in the event of voluntary liquidation of taxpayers (hereinafter referred to as the list) and issue tax opinions in the event of voluntary liquidation of taxpayers.<\/li>
  2. This Regulation applies to organizations of tax consultants, as well as audit organizations included in the list, and taxpayers (with the exception of high \u2013 risk taxpayers) - legal entities with an annual turnover of up to 1 billion soums over the past three years, determined by the tax authorities through the automated program \" Definition, Analysis and assessment of tax risk\u201d. (hereinafter referred to as the program) Tax Committee of the Republic of Uzbekistan (hereinafter referred to as \u2013 Tax Committee), as well as individual entrepreneurs who pay taxes and fees in accordance with the procedure provided for legal entities (hereinafter referred to as taxpayers).<\/li><\/ol>

    Chapter<\/strong> 2. PROCEDURE FOR FORMING THE LIST OF TAX CONSULTANTS ' ORGANIZATIONS,<\/strong>\u00a0 AS WELL AS AUDIT ORGANIZATIONS THAT HAVE THE RIGHT TO ISSUE AN OPINION ON TAXES IN CASE OF VOLUNTARY LIQUIDATION <\/strong>TAXPAYERS<\/strong><\/p>

    1. The list includes the following organizations tax consultants and audit organizations:<\/li><\/ol>

      The list of organizations that have the right to issue tax reports in the event of voluntary liquidation of taxpayers includes organizations of tax consultants and audit organizations that work for more than a year from the moment of their creation and have a staff of tax consultants or work under a contract, with at least one year of experience,<\/p>

      Maintaining the list of organizations of tax consultants and audit organizations that have the right to issue tax opinions in the event of voluntary liquidation of taxpayers, and issuing tax opinions in the event of voluntary liquidation of taxpayers is carried out according to the scheme in accordance with Appendix No. 1 to these Regulations.<\/p>

      1. Organizations of tax consultants or audit organizations specified in paragraph 3 of these Regulations apply to the Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber) with a request to be included in the list as organizations of tax consultants or audit organizations that issue tax opinions in the event of voluntary liquidation of taxpayers.<\/li>
      2. The Chamber, within three working days from the date of receipt of the request, on the basis of information available in the Register of Tax Consultants, examines the compliance of organizations of tax consultants or audit organizations that have applied for inclusion in the list with the requirements specified in paragraph 3 of these Regulations, and issues an opinion on inclusion in the list or refusal to tax consultants and audit organizations.<\/li>
      3. Ward:<\/li><\/ol>

        in case of acceptance of the conclusion on inclusion of tax consultants in the list of organizations, or audit organizations<\/strong>, forms a list of them based on this conclusion and notifies the organization of tax consultants about it;<\/p>

        in case of non-compliance of organizations of tax consultants or audit organizations with the requirements specified in paragraph 3 of these Regulations, adopt an opinion on refusal to include in the list and provide it to organizations of tax consultants or audit organizations within the time limits provided for in paragraph 5 of these Regulations.<\/p>

        1. Organizations of tax consultants or audit organizations can re-apply to the Chamber in case of elimination of the shortcomings indicated in the conclusion on refusal to include in the list.<\/li><\/ol>

          It is prohibited to refuse to include organizations of tax consultants or audit organizations in the list on grounds other than the requirements set out in paragraph 3 of these Regulations.<\/p>

          1. The Tax Committee, within three working days after forming the list of organizations of tax consultants, as well as audit organizations, which is maintained by the Chamber, ensures its receipt online in electronic form or by letter.<\/li><\/ol>

            The Tax Committee within three working days publishes on its official website and regularly updates the list submitted by the Chamber, approved in accordance with Annex No. 2 to these Regulations.<\/p>

            CHAPTER 3. DETERMINATION PROCEDURE <\/strong>TAXPAYERS,<\/strong> WHICH CAN BE VOLUNTARILY LIQUIDATED BY ISSUING A TAX REPORT<\/strong><\/p>

            1. Information about taxpayers who are in the process of voluntary liquidation, received by the Tax Committee in accordance with the established procedure from public service centers, is studied by the Tax Committee on the same day through a program and by summarizing information for every ten days, a list of taxpayers who can be voluntarily liquidated by issuing a tax report is formed.<\/li>
            2. Taxpayers with an annual turnover of up to 10 billion soums and an average level of tax risk over the past three years are included in the list of taxpayers who can be voluntarily liquidated by issuing a tax report.<\/li>
            3. The Tax Committee, within two working days after forming the list of taxpayers who may be voluntarily liquidated, sends a notification to their personal account about the right to carry out work on voluntary liquidation by concluding an agreement with organizations of tax consultants or audit organizations included in the list on issuing a tax opinion in case of voluntary liquidation.<\/li><\/ol>

              If the taxpayer does not have a personal account of the taxpayer, the notification is sent by registered mail through the postal service.<\/p>

              1. The Tax Committee, within one working day after forming the list of taxpayers who can be voluntarily liquidated by issuing a tax report, submits this list to the Chamber in electronic form for posting on the official website. This list is updated by the Chamber every ten days.<\/li><\/ol>

                \u00a0<\/strong><\/p>

                Chapter 4. PROCEDURE FOR RENDERING TAX CONSULTING SERVICES, <\/strong>AS WELL AS THE ISSUANCE AND RECOGNITION OF A TAX OPINION IN CASE OF VOLUNTARY LIQUIDATION <\/strong>TAXPAYERS<\/strong><\/p>

                1. If taxpayers who have received a notification from the Tax Committee about the possibility of voluntary liquidation by issuing a tax report express a desire to exercise this right, they shall, within ten working days from the date of receipt of the notification, notify the Tax Committee through their personal account about the implementation of voluntary liquidation on their own initiative by issuing a tax report on the organizations of tax consultants or audit organizations included in the list.<\/li><\/ol>

                  If the taxpayer does not have a personal account of the taxpayer, the notification is sent to the Tax Committee by registered mail via the postal service.<\/p>

                  1. A taxpayer who has been notified of the possibility of voluntary liquidation by issuing a tax opinion, but has not expressed a desire for voluntary liquidation through this process, is subject to liquidation in accordance with the procedure established by legislative acts.<\/li>
                  2. In the case of voluntary liquidation of a taxpayer by issuing a tax report, the tax report covers financial and economic activities during the period from the date when the tax authorities conducted the last tax audit of this taxpayer (if the tax audit was not carried out from the date of state registration of the taxpayer, then from the date of state registration) until the date of notification decisions on liquidation, but this period should not exceed three years.<\/li>
                  3. In the process of voluntary liquidation, a taxpayer, by issuing a tax report on the basis of a contract concluded with a listed organization of tax consultants or an audit organization, submits to the organization of tax consultants all the necessary documents, as well as a bank statement for the last three-year period.<\/li><\/ol>

                    If the organization of tax consultants included in the list finds out that the annual turnover of a taxpayer exceeds 10 billion soums in any given year over the past three years in the process of voluntary liquidation by issuing a tax report, the process of voluntary liquidation by issuing a tax report is terminated, and the contract is terminated.<\/p>

                    1. Based on the results of voluntary liquidation, by issuing an opinion on taxes by organizations of tax consultants or audit organizations included in the list, in accordance with the procedure established by legislative acts, an opinion is drawn up and signed in three copies with equal validity, in accordance with Appendix No. 3 to these Regulations.<\/li><\/ol>

                      Two copies of the report are provided to the taxpayer (for submitting one copy to the Tax Committee).<\/p>

                      An organization of tax consultants or an audit organization can submit an opinion on taxes to the taxpayer using an electronic digital signature, and the taxpayer can submit this opinion to the Tax Committee through his personal account.<\/p>

                      1. An opinion on voluntary liquidation by issuing an opinion on taxes must be provided to taxpayers by organizations of tax consultants or audit organizations included in the list, no later than thirty days from the date of conclusion of the contract.<\/li>
                      2. Taxpayers, within five working days from the date when tax consultants ' organizations or audit organizations issue a tax report, submit this report to the Tax Committee through the taxpayer's personal account, accompanied by an extract from their bank account and a register of invoices indicating the amounts.<\/li><\/ol>

                        If the taxpayer does not have a personal account of the taxpayer, the conclusion and the documents attached to it are sent to the Tax Committee by registered mail through the postal service.<\/p>

                        1. If there is a discrepancy between the information in the tax statements of a taxpayer who is voluntarily liquidated by issuing a tax report and the tax report issued by organizations of tax consultants or audit organizations included in the list, taxpayers must eliminate these discrepancies within five working days and submit updated tax reports to the tax authority at the place of their registration.<\/li><\/ol>

                          If there are discrepancies between the information in the tax statements of a taxpayer who is being voluntarily liquidated and the data of organizations of tax consultants or audit organizations, the taxpayer may provide updated tax calculations based on the recommendations of organizations of tax consultants before issuing a tax report.<\/p>

                          Discrepancies identified in taxes (the amount of a positive or negative difference) are subject to calculation in accordance with the procedure established by the Tax Code of the Republic of Uzbekistan.<\/p>

                          At the same time, the tax authorities do not apply financial sanctions (with the exception of penalties) and administrative fines for the detected negative difference.<\/p>

                          1. In case of elimination of discrepancies (the amount of positive and negative differences) identified in taxpayer reports and the conclusion issued by organizations of tax consultants or audit organizations, the Tax Committee recognizes the conclusion on taxes, and taxpayers are considered to be voluntarily liquidated by issuing a conclusion on taxes.<\/li>
                          2. If the Tax Committee recognizes the conclusion on taxes and recognizes taxpayers as voluntarily liquidated by issuing a tax opinion, the tax authorities do not conduct a tax audit in respect of them, and the liquidation work is completed in accordance with the procedure established by legislative acts.<\/li><\/ol>

                            If state bodies and organizations submit to the tax authorities information on the activities of a taxpayer that is not available in their database, after the date of notification of the taxpayer in accordance with paragraph 11 of these Regulations, the tax authority may conduct a tax audit of the activities of a taxpayer who is voluntarily liquidated in accordance with the procedure established by legislative acts.<\/p>

                            \u00a0<\/strong><\/p>

                            Chapter 5. FINAL PROVISIONS<\/strong><\/p>

                            1. If the tax authorities detect concealment or deliberate misrepresentation of the tax obligations of a taxpayer who is voluntarily liquidated as part of a tax report issued by organizations of tax consultants or audit organizations included in the list, they are excluded from the list.<\/li><\/ol>

                              At the same time, the tax authorities have the right to selectively check tax reports issued by organizations of tax consultants or audit organizations included in the list, and if the issued reports reveal cases of concealment or deliberate distortion of the taxpayer's tax obligations, the tax authorities apply to the court of law for invalidation of the issued tax reports.<\/p>

                              The court considers the appeal of tax authorities to invalidate the issued tax opinions of organizations of tax consultants or audit organizations and makes a decision in accordance with the procedure established by legislative acts.<\/p>

                              1. Organizations of tax consultants or audit organizationsand included in the list do not have the right to disclose to tax authorities and other persons information obtained in the course of providing services, as well as reports prepared without the taxpayer's consent.<\/li>
                              2. Disputes in case of disagreement of the taxpayer with the conclusion of organizations of tax consultants or audit organizations, as well as other disputes arising between them, are resolved in accordance with the procedure established by the agreement and legislative acts.<\/li>
                              3. Persons guilty of violating the requirements of these Regulations are liable in accordance with the procedure established by legislative acts.<\/li><\/ol>

                                \u00a0<\/strong><\/p>

                                Appendix 1<\/p>

                                Keeping a list of tax advisory organizations as well as audit organizations where taxpayers have the power to make tax deductions upon voluntary termination, and making tax deductions when taxpayers voluntarily terminate<\/strong><\/p>

                                SCHEMASI<\/p>
                                Stages<\/strong><\/td>\u00a0<\/td>Subjects<\/strong><\/td>\u00a0<\/td>Events<\/strong><\/td>\u00a0<\/td>Deadlines<\/strong><\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                1-boskic<\/td>\u00a0<\/td>Tax consultant organizations as well as audit organizations<\/td>\u00a0<\/td>Taxpayers will contact the Chamber of tax advisers of Uzbekistan when voluntarily terminated, asking them to be listed as tax advisory organizations or audit organizations that provide them with a tax summary.<\/td>\u00a0<\/td>When the need arises<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                2-boskic<\/td>\u00a0<\/td>Chamber of tax advisers of Uzbekistan<\/td>\u00a0<\/td>

                                1. It studies the compliance of tax consultants organizations or audit organizations with the requirements specified in the regulations.<\/p>

                                2. The tax advisers organization or audit organization provides a conclusion on the refusal to include or list.<\/p><\/td>

                                		\u00a0<\/td>Within 3 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 3<\/td>\u00a0<\/td>Chamber of tax advisers of Uzbekistan<\/td>\u00a0<\/td>

                                1. When a conclusion is made about the inclusion of tax consultant organizations or audit organizations in the list, it forms a list based on this conclusion.<\/p>

                                2. Informs tax consultants organizations or audit organizations.<\/p><\/td>

                                		\u00a0<\/td>Within 3 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                4-boskic<\/td>\u00a0<\/td>Chamber of tax advisers of Uzbekistan<\/td>\u00a0<\/td>

                                1. Tax advisory organizations or audit organizations accept a conclusion that they are refused entry into the list when they do not comply with the requirements specified in the Charter.<\/p>

                                2. Tax consultants inform organizations or audit organizations about this by providing a reasoned conclusion.<\/p><\/td>

                                		\u00a0<\/td>Within 3 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                5-boskic<\/td>\u00a0<\/td>Tax consultant organizations or audit organizations<\/td>\u00a0<\/td>Refrains to the Chamber of tax advisers of Uzbekistan, eliminating the shortcomings specified in the conclusion on the refusal to include in the list.<\/td>\u00a0<\/td>At will<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                6-boskic<\/td>\u00a0<\/td>Tax committee<\/td>\u00a0<\/td>

                                1. The list, which is maintained by the Chamber of tax advisers of Uzbekistan, is obtained electronically online or by letter.<\/p>

                                2. Posts on the official website of the Tax Committee and regularly updates.<\/p><\/td>

                                		\u00a0<\/td>Within 3 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                7-boskic<\/td>\u00a0<\/td>Tax committee<\/td>\u00a0<\/td>A list of taxpayers whose annual turnover has not exceeded ten billion soums in the last three years, and whose tax risk level is medium, can be voluntarily liquidated by making a conclusion on taxes, is formed.<\/td>\u00a0<\/td>Every 10 days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                8-boskic<\/td>\u00a0<\/td>Tax committee<\/td>\u00a0<\/td>A list of taxpayers who can be voluntarily liquidated is available electronically to the chamber for placement on its official site.<\/td>\u00a0<\/td>Within 1 working day<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                9-boskic<\/td>\u00a0<\/td>Chamber of tax advisers of Uzbekistan<\/td>\u00a0<\/td>Places and complements the list of taxpayers who can be voluntarily liquidated on its official site.<\/td>\u00a0<\/td>Every 10 days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                10-boskic<\/td>\u00a0<\/td>Tax committee<\/td>\u00a0<\/td>Sends a notification to the personal cabinet of taxpayers who can be voluntarily liquidated (or through the Postal Service with an order letter) that there is a right to conclude a contract for concluding taxes during voluntary liquidation.<\/td>\u00a0<\/td>Within 2 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                11-boskic<\/td>\u00a0<\/td>Taxpayer<\/td>\u00a0<\/td>When expressing a desire to exercise the rights of voluntary liquidation by issuing a conclusion on taxes, tax advisers contract with organizations or audit organizations and notify the tax committee.<\/td>\u00a0<\/td>Within 10 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 12<\/td>\u00a0<\/td>Tax consultant organizations as well as audit organizations<\/td>\u00a0<\/td>

                                1. Provides a service to give taxpayers a summary of voluntary liquidation by issuing a summary of taxes and provides a summary.<\/p>

                                2. In the event that the annual turnover of the taxpayer is found to exceed 10 billion soums in any one year of the last three years, the voluntary liquidation process is suspended by issuing a conclusion on taxes and the contract is terminated.<\/p><\/td>

                                		\u00a0<\/td>30 days from the date of conclusion of the contract<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                13-boskic<\/td>\u00a0<\/td>Taxpayer<\/td>\u00a0<\/td>Tax consultants submit a summary of taxes issued by their organizations or audit organizations to the tax committee.<\/td>\u00a0<\/td>Within 5 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 14<\/td>\u00a0<\/td>Taxpayer<\/td>\u00a0<\/td>In the event of a discrepancy between the data in the tax reports and the conclusion on taxes, it provides the tax authority with clarified tax reports, eliminating these discrepancies.<\/td>\u00a0<\/td>Within 5 working days<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 15<\/td>\u00a0<\/td>Taxpayer<\/td>\u00a0<\/td>Fixed tax discrepancies tax codexida <\/a>it is calculated in the prescribed manner.<\/td>\u00a0<\/td>Tax codexida<\/a> in order<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 16<\/td>\u00a0<\/td>Tax committee<\/td>\u00a0<\/td>In the event of elimination of discrepancies, a conclusion on taxes is recognized, taxpayers are considered voluntary liquidation and work on liquidation is completed in the manner prescribed by the legislative acts.<\/td>\u00a0<\/td>Within the specified period<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Stage 17<\/td>\u00a0<\/td>Tax authorities<\/td>\u00a0<\/td>Electively, it is entitled to examine the conclusions made to taxes, and when the conclusions made reveal cases in which the taxpayer hides or intentionally distorts tax obligations, it shall sue on the relevance of finding the conclusions made invalid.<\/td>\u00a0<\/td>Within the specified period<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>

                                2-Ilova<\/p>

                                Tax consultant organizations as well as audit organizations, in which taxpayers have the right to draw conclusions about taxes when they voluntarily terminate<\/strong><\/p>

                                List<\/p>
                                T\/R<\/strong><\/td>Full name of tax consultants organization or audit organization<\/strong><\/td>STIR<\/strong><\/td>Date of state registration<\/strong><\/td>Manzili Post Office<\/strong><\/td>Phone number<\/strong><\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>

                                Appendix 3<\/p>

                                Taxes on the voluntary termination of the taxpayer<\/strong><\/p>

                                HULOSA<\/strong><\/p><\/td><\/tr>

                                Taxpayer<\/strong> ____________________________________________________________________ on<\/td><\/tr>
                                (full title)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (name of tax consultant organizations or audit organization, information about state registration, its requisites)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (information that taxpayers are included in the list of tax advisory organizations or audit organizations that have the power to make a tax summary on voluntary liquidation (registration number on the website of the Chamber of tax advisers)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (the head of tax advisory organizations or audit organization and the tax advisor who provided services on tax advice, F.I.O. and the date and number of issuance of the certificate of qualification)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (full name, STIR, address, details of the optional liquidated taxpayer (customer))<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (the date of the decision on voluntary termination\/date of submission of an application for voluntary suspension to the Registration Authority)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (the date of notification by the Tax Committee on the existence of the right to conclude an agreement with the organization of tax advisers or an audit organization on the conclusion of taxes by the taxpayer to the personal cabinet of the voluntarily liquidated taxpayer)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (information about the contract for the provision of services on tax advice(number and date)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                Periods served<\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (year (s) calendar)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (summary of the taxpayer (date of state registration), types of activities carried out)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (information about founders and charter fund)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                information about the type of activity to be licensed (name, number, date)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (types of tax paid in the period in which the conclusion is given (by years), the amount of turnover (income)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (information on the elimination of identified discrepancies in the service process according to the recommendation of the organization of tax consultants or the audit organization (if eliminated)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                The result of showing the tax advice shown to the taxpayer in voluntary liquidation is as follows:<\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                _________ year by year activity:<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>in the surname<\/td><\/tr>
                                T\/R<\/strong><\/td>Type of tax<\/strong><\/td>According to the taxpayer report<\/strong><\/td>According to the information of the organization of tax advisers or the audit organization<\/strong><\/td>Difference<\/strong><\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr><\/tbody><\/table>
                                _________ year by year activity:<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>in the surname<\/td><\/tr>
                                T\/R<\/strong><\/td>Type of tax<\/strong><\/td>According to the taxpayer report<\/strong><\/td>According to the information of the organization of tax advisers or the audit organization<\/strong><\/td>Difference<\/strong><\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                _________ year by year activity:<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>in the surname<\/td><\/tr>
                                T\/R<\/strong><\/td>Type of tax<\/strong><\/td>According to the taxpayer report<\/strong><\/td>According to the information of the organization of tax advisers or the audit organization<\/strong><\/td>Difference<\/strong><\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                \u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
                                Recommendations:<\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                (information and other recommendations on documents to be sent to the Tax Committee on their elimination when a discrepancy is detected)<\/sup><\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                Tax counselors organization or<\/td><\/tr>
                                head of the audit organization __________________ F.I.O. __________ signature<\/td><\/tr>
                                \u00a0<\/td><\/tr>
                                Tax advisor _____________________________ F.I.O. __________ signature .<\/td><\/tr>
                                \u00a0<\/td><\/tr><\/tbody><\/table>

                                \u00a0<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                                \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043e \u0432\u044b\u0434\u0430\u0447\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u043f\u0440\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 (\u041f\u041a\u041c \u0420\u0423 \u2116664) \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u041f\u041a\u041c \u2116664 \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0435\u0447\u043d\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0432\u044b\u0434\u0430\u0447\u0443 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u043f\u0440\u0438 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u0438 \u0432\u044b\u0434\u0430\u0447\u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0439 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u043f\u0440\u0438 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0413\u043b\u0430\u0432\u0430 1. \u041e\u0431\u0449\u0438\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0435 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1332","page","type-page","status-publish","hentry"],"yoast_head":"\n\u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043e \u0432\u044b\u0434\u0430\u0447\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u041e\u041d\u041a \u043f\u0440\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 \u041f\u041a\u041c-\u0420\u0423 - 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