{"id":1364,"date":"2025-12-20T20:08:35","date_gmt":"2025-12-20T20:08:35","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1364"},"modified":"2026-02-13T20:30:11","modified_gmt":"2026-02-13T15:30:11","slug":"the-procedure-for-inclusion-in-the-list-of-public-monitoring-commissions-having-the-right-to-liquidate-a-taxpayer-of-the-pnku","status":"publish","type":"page","link":"https:\/\/pnk.uz\/en\/the-procedure-for-inclusion-in-the-list-of-public-monitoring-commissions-having-the-right-to-liquidate-a-taxpayer-of-the-pnku\/","title":{"rendered":"\u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f-\u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u041e\u041d\u041a \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \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 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elementor-size-default\">Procedure for inclusion in the list of organizations that have the right to liquidate a taxpayer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bd0d6e4 e-con-full e-flex e-con e-child\" data-id=\"4bd0d6e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ce488cd e-flex e-con-boxed e-con e-parent\" data-id=\"6ce488cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-749af995 elementor-widget elementor-widget-spacer\" data-id=\"749af995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-77300c79 e-flex e-con-boxed e-con e-parent\" data-id=\"77300c79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15fb8c30 elementor-widget elementor-widget-text-editor\" data-id=\"15fb8c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><strong>Approved<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Minutes of the Management Board <\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Chamber of Tax Consultants of Uzbekistan NGO<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>No. 3-11 of 15.11.2021<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Order<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>inclusion in the list of organizations of tax consultants that have the right to give an opinion on taxes in case of voluntary liquidation of taxpayers<\/strong><\/p>\n<p style=\"text-align: \u0441\u0443\u0442\u0435\u0443\u043a;\">(subject to changes)<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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 <u>in Uzbek or Russian languages<\/u>, according to Appendix No. 1 to this Procedure.<\/p>\n<p style=\"text-align: justify;\">For processing information, maintaining the list and organizing information exchange with the Tax Committee under the Cabinet of Ministers of the Republic of Uzbekistan (hereinafter referred to as the Tax Committee) The POC pays a fee of 2 (two)rubles to the Chamber's current account. MINIMUM wage, when applying for any changes to the List, pays a fee in the amount of 1 (one) minimum wage.<\/p>\n<p style=\"text-align: justify;\">Application with the specified documents attached, including \u201cInformation for inclusion in the list ..\"according to Appendix No. 2, it is sent to the Chamber's email address: admin@pnk.uz<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">After removing the comments, the Chamber, within 3 working days, enters the POC in the \"List of POC, as well as audit organizations that have the right to issue an opinion on taxes in the event of voluntary liquidation of a taxpayer\".<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">In case of questions from the Tax Committee, the Chamber will update the information from the PCO in a working order and carry out further work to include this PCO or audit organization in the list by the Tax Committee.<\/p>\n<p style=\"text-align: justify;\">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\".<\/p>\n<p style=\"text-align: justify;\">In case of changes in the data, the POC sends to the Chamber's email address: admin@pnk.uz \u201cApplication for making changes to the List ... \" according to Appendix No. 3 to this Procedure, with the appendix \u201cInformation for inclusion in the list ..\u201d .<\/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<div class=\"elementor-element elementor-element-e12461f e-flex e-con-boxed e-con e-parent\" data-id=\"e12461f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b128f5e elementor-widget elementor-widget-spacer\" data-id=\"b128f5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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":"<p>\u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \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\u041d\u041a\u0423) \u0423\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d \u041f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u043e\u043c \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u041d\u041d\u041e \u00ab\u041f\u0430\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430\u00bb \u2116 3-11 \u043e\u0442 15.11.2021\u0433 \u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \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, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \u0434\u0430\u0432\u0430\u0442\u044c \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \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 (\u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439) \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0439 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d \u0432 \u0446\u0435\u043b\u044f\u0445 \u0438\u0441\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u2116664 \u043e\u0442 [&hellip;]<\/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-1364","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f-\u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c 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