{"id":1490,"date":"2025-12-20T22:12:50","date_gmt":"2025-12-20T22:12:50","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1490"},"modified":"2026-02-13T20:22:54","modified_gmt":"2026-02-13T15:22:54","slug":"law-of-the-republic-of-uzbekistan-no-zru-787-dated-04-08-2022","status":"publish","type":"page","link":"https:\/\/pnk.uz\/en\/law-of-the-republic-of-uzbekistan-no-zru-787-dated-04-08-2022\/","title":{"rendered":"LAW OF THE REPUBLIC OF UZBEKISTAN NO. ZRU-787 OF 04.08.2022"},"content":{"rendered":"
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LAW OF THE REPUBLIC OF UZBEKISTAN NO. ZRU-787 OF 04.08.2022<\/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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Law <\/strong><\/span><\/p>

Republic of Uzbekistan<\/strong><\/span><\/p>

About tax consulting activities<\/strong><\/span><\/p>

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

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Article 1. <\/strong>Purpose of this Law<\/strong><\/p>

The purpose of this Law is to regulate relations in the field of tax consulting activities.<\/p>

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Article 2. <\/strong>Legislation on tax consulting activities<\/strong><\/p>

The legislation on tax consulting activities consists of this Law and other legislative acts.<\/p>

If an international treaty of the Republic of Uzbekistan establishes rules other than those provided for by the legislation of the Republic of Uzbekistan on tax consulting activities, the rules of the international treaty shall apply.<\/p>

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Article 3. <\/strong>Basic concepts<\/strong><\/p>

The following basic concepts are used in this Law::<\/p>

qualification certificate of a tax consultant \u2014 a document confirming the qualification of a tax consultant and granting the right to provide tax consulting services on behalf of an organization of tax consultants;<\/p>

tax consulting activity \u2014 the activity of an organization of tax consultants that provides tax consulting services to legal entities and individuals on a contractual basis;<\/p>

conclusion on tax consulting \u2014 a document containing the opinion of the tax consultant who provided the services provided for in the tax consulting agreement;<\/p>

applicant \u2014 an individual applying for a tax consultant qualification certificate.<\/p>

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Article 4. <\/strong>Basic principles of tax consulting activities<\/strong><\/p>

The main principles of tax consulting activities are legality, independence, professional competence and confidentiality.<\/p>

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Article 5. <\/strong>The principle of legality<\/strong><\/p>

Tax consulting activities should be carried out in accordance with the Legislation of the Russian Federation. By the Constitution <\/a>Of the Republic of Uzbekistan, this Law and other legislative acts.<\/p>

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Article 6. <\/strong>The principle of independence<\/strong><\/p>

Tax consulting activities should be independent of the influence of government agencies, other organizations, and officials.<\/p>

Tax consultants may refuse to provide tax consulting services if there are circumstances that hinder the independence of their activities.<\/p>

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Article 7. <\/strong>The principle of professional competence<\/strong><\/p>

Tax consultants should have professional knowledge and skills and maintain them at a level sufficient to provide high-quality tax consulting services as part of the organization of tax consultants.<\/p>

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Article 8. <\/strong>The principle of confidentiality<\/strong><\/p>

Tax consultants do not have the right to disclose or transmit information that has become known to them in the course of providing tax consulting services, without the written consent of the persons who were provided with tax consulting services.<\/p>

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Article 9. <\/strong>Tax consulting services<\/strong><\/p>

Tax consulting services include:<\/p>

advising the client (principal) on the calculation and payment of taxes and fees, preparation and submission of tax reports;<\/p>

preparation of tax reports (declarations), including submission of tax reports (declarations) on behalf of the client (principal) through his personal account;<\/p>

in cases established by law, preparation of documents to be submitted to the tax authorities for the return and (or) repayment of tax arrears at the expense of excessively collected or excessively paid taxes, granting deferral or installment payments for the payment of taxes;<\/p>

maintaining tax records;<\/p>

determination of taxable objects and objects related to taxation;<\/p>

analysis and assessment of tax and financial risks, providing the client (principal) with recommendations on the application of tax benefits;<\/p>

representation in courts, law enforcement and regulatory bodies when considering economic, civil, criminal and administrative cases related to tax legal relations;<\/p>

verification of the correctness of the client's (principal's) fulfillment of its tax obligations for a certain period, including in the case of voluntary liquidation;<\/p>

other services related to tax relations.<\/p>

It is not a tax consulting service:<\/p>

clarification of tax legislation by tax authorities, local state authorities and other state bodies in the exercise of their powers;<\/p>

providing legal assistance in tax matters by lawyers, including representation in court and other state bodies.<\/p>

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Chapter 2. Regulation of tax consulting activities<\/strong><\/p>

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Article 10. <\/strong>Authorized state body in the field of tax consulting activities <\/strong><\/p>

The Ministry of Finance of the Republic of Uzbekistan is an authorized state body in the field of tax consulting activities (hereinafter referred to as the authorized state body).<\/p>

Authorized State body:<\/p>

develops and approves, within the limits of its powers, regulatory legal acts, as well as national standards for tax consulting;<\/p>

provides technical and methodological assistance to the Chamber of Tax Consultants of Uzbekistan in organizing qualification examinations for obtaining the qualification certificate of a tax consultant (hereinafter referred to as the qualification certificate) and training applicants.<\/p>

The authorized State body may also exercise other powers in accordance with the legislation.<\/p>

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Article 11. <\/strong>Chamber of Tax Consultants of Uzbekistan<\/strong><\/p>

The Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber of Tax Consultants) is a professional association established on the basis of voluntary membership of tax consultants, organizations of tax consultants, which is entrusted by this Law with the functions of developing and coordinating activities in the field of tax consulting.<\/p>

The activities of the Chamber of Tax Consultants are regulated by this Law and determined by its charter.<\/p>

Members of the Chamber of Tax Consultants retain independence in carrying out their activities.<\/p>

The Chamber of Tax Consultants may establish territorial and interregional representative offices and \/ or branches.<\/p>

Draft legal acts containing norms and rules governing relations in the field of tax consulting are approved by the Chamber of Tax Consultants.<\/p>

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Article 12. <\/strong>Main tasks and functions of the Chamber of Tax Consultants<\/strong><\/p>

The main tasks of the Chamber of Tax Consultants are::<\/p>

representation of tax consultants and organizations of tax consultants;<\/p>

protection of professional interests of tax consultants, development of their professional level;<\/p>

issuance, renewal and termination of the qualification certificate;<\/p>

participation in the improvement of tax legislation and legislation on tax consulting activities.<\/p>

The Chamber of Tax Consultants performs the following functions:<\/p>

maintains a register of tax consultants;<\/p>

maintains a register of tax consultants ' organizations;<\/p>

maintains a list of organizations of tax consultants that have the right to provide an opinion on tax consulting provided for in part seven of Article 23 of this Law;<\/p>

participates in the development of national tax consulting standards;<\/p>

prepares proposals for improving tax legislation and legislation on tax consulting activities;<\/p>

protects the rights and legitimate interests of its members, based on the directions related to the activities carried out;<\/p>

develops and approves training and professional development programs for tax consultants.<\/p>

The Chamber of Tax Consultants determines the procedure for forming and maintaining registers, as well as the list specified in paragraphs two to four of part Two of this article.<\/p>

The Chamber of Tax Consultants develops requirements for the training process and monitors their compliance by organizations engaged in tax consulting training on the basis of a contract concluded with them.<\/p>

The Chamber of Tax Consultants may also perform other functions in accordance with the legislation and its charter.<\/p>

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Article 13. <\/strong>Maintaining registers of tax consultants and organizations of tax consultants<\/strong><\/p>

The Chamber of Tax Consultants maintains an electronic register of tax consultants, which includes the following information::<\/p>

surname, first name and patronymic of the tax consultant;<\/p>

personal identification number of an individual;<\/p>

place of work of a tax consultant;<\/p>

number and date of issue of the qualification certificate;<\/p>

information about the tax consultant's annual professional development courses;<\/p>

information about the renewal, termination, cancellation of the qualification certificate and the issue of a duplicate qualification certificate.<\/p>

On the official websites of the authorized state body and the Chamber of Tax Consultants, open data from the register of tax consultants are posted for review, which include::<\/p>

last name, first name and patronymic of the tax consultant;<\/p>

number and date of issue of the qualification certificate;<\/p>

information about the termination or cancellation of the qualification certificate.<\/p>

The Chamber of Tax Consultants maintains an electronic register of organizations of tax consultants, which specifies::<\/p>

name and location (postal address) of the organization of tax consultants;<\/p>

phone number of the organization of tax consultants;<\/p>

email address and official website (if any) of the organization of tax consultants;<\/p>

identification number of the organization of tax consultants;<\/p>

number and date of state registration of the organization of tax consultants;<\/p>

last name, first name and patronymic of the head of the organization of tax consultants;<\/p>

number and date of issue of the qualification certificate to the head of the organization of tax consultants.<\/p>

The information contained in the register of tax consultants ' organizations is open for review.<\/p>

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Article 14. <\/strong>Expert Council<\/strong><\/p>

An Expert Council of Tax Consultants (hereinafter referred to as the Expert Council) is established under the Chamber of Tax Consultants.<\/p>

The activities of the Expert Council are regulated by the Chamber of Tax Consultants.<\/p>

The Expert Council consists 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.<\/p>

The main tasks of the Expert Council are::<\/p>

review and issue opinions on systematically emerging tax disputes between taxpayers and regulatory authorities;<\/p>

expert evaluation of proposals for amendments and additions to the tax legislation;<\/p>

development of proposals for improving tax legislation.<\/p>

The conclusions of the Expert Council on Tax Disputes are accepted for consideration by the regulatory authorities.<\/p>

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Article 15. <\/strong>Guarantees of tax consulting activities<\/strong><\/p>

It is prohibited for third parties to interfere in the activities of tax consultants, to require them to provide any information obtained during the provision of their services, as well as to require such information from tax consultants ' assistants and other persons involved in the provision of tax consulting services.<\/p>

Documents prepared in connection with the provision of these services may not be withdrawn or searched from persons providing tax consulting services.<\/p>

A tax consultant and his \/ her assistant may not be questioned as a witness about circumstances that have become known to them in connection with the performance of their professional duties.<\/p>

Tax consultants and their assistants may not be involved by the court, law enforcement and regulatory authorities as experts and specialists, as well as in carrying out inspections initiated by these bodies.<\/p>

The organization of tax consultants cannot be created with the participation of state authorities and administrative bodies, as well as economic management bodies.<\/p>

Officials of state authorities and administrative bodies, as well as other persons who are prohibited from engaging in business activities in accordance with the legislation, may not be founders of an organization of tax consultants.<\/p>

Persons who are in the service of state authorities and administrative bodies may not be involved in tax consulting.<\/p>

Courts, law enforcement and regulatory authorities and their officials do not have the right to restrict the rights and actions of tax consultants as a representative of the client (principal).<\/p>

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Chapter 3. Tax consultant and organization of tax consultants<\/strong><\/p>

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Article 16. <\/strong>Tax consultant<\/strong><\/p>

A tax consultant is an individual who has a qualification certificate.<\/p>

A tax consultant may be involved in tax consulting activities if he \/ she is on the staff of an organization of tax consultants, or if the organization of tax consultants enters into a civil contract with him \/ her.<\/p>

A tax consultant must annually improve his \/ her qualifications in accordance with the procedure established by the Chamber of Tax Consultants.<\/p>

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Article 17. <\/strong>Assistant to a tax consultant<\/strong><\/p>

An assistant to a tax consultant is an individual who does not have a qualification certificate and performs the tasks of a tax consultant related to tax consulting activities.<\/p>

An assistant to a tax consultant may not sign a report, opinion on tax consulting, or other documents related to tax consulting activities.<\/p>

The working conditions of an assistant tax consultant are determined by an employment contract concluded with an organization of tax consultants in accordance with the procedure established by law.<\/p>

Working time as an assistant tax consultant is included in the length of service required to obtain a qualification certificate.<\/p>

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Article 18. <\/strong>Organization of tax consultants<\/strong><\/p>

The Organization of Tax Consultants is a commercial organization that provides tax consulting services.<\/p>

The organization of tax consultants cannot be created in the form of a joint-stock company.<\/p>

The head of the organization of tax consultants must be a tax consultant.<\/p>

In cases where the legislation establishes requirements for the formation of the authorized capital, the share of the founder-tax consultant (s) in the authorized capital must be at least fifty-one percent.<\/p>

In case of non-compliance with the requirements of paragraph four of this Article, the organization of tax consultants shall notify the Chamber of Tax Consultants in writing or electronically within five days from the date of occurrence of the non-compliance and within no more than three months from the specified date it is obliged to eliminate the non-compliance that has arisen or make a decision to terminate the tax consulting activity.<\/p>

It is prohibited for an organization of tax consultants to carry out tax consulting activities until the non-compliance with the requirements of part four of this Article is eliminated.<\/p>

The conclusion on tax consulting provided for in part seven of Article 23 of this Law is issued by an organization of tax consultants that has been operating for more than one year and has a staff of tax consultants with at least one year of tax consulting experience.<\/p>

If there is a discrepancy with the requirements of paragraph seven of this Article, the organization of tax consultants shall notify the Chamber of Tax Consultants in writing or electronically within five days from the date of the discrepancy.<\/p>

An organization of tax consultants may be a member of the Chamber of Tax Consultants in accordance with the procedure established by the Chamber of Tax Consultants.<\/p>

The organization of tax consultants, along with the tax consulting services provided for in Article 9 of this Law, may provide the following services::<\/p>

maintaining accounting and financial records;<\/p>

consulting on financial and economic activities;<\/p>

consulting on export-import operations;<\/p>

support of the client during state registration, during the period of its activity, as well as during liquidation;<\/p>

analysis, expertise and support (monitoring) of investment projects;<\/p>

support (monitoring) of procurement processes;<\/p>

conducting seminars and trainings on taxation issues.<\/p>

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Article 19. <\/strong>Rights of the organization of tax consultants<\/strong><\/p>

The organization of tax consultants has the right to::<\/p>

receive from the client (principal) documents and other information necessary for the provision of tax consulting services;<\/p>

receive oral or written explanations from the client (principal) on issues that have arisen in the course of providing tax consulting services;<\/p>

request information, certificates, documents, and other materials from institutions and organizations that are necessary for the provision of tax consulting services;<\/p>

apply to state tax authorities (apply, make suggestions, submit requests, applications, complaints, etc.) and receive responses from them;<\/p>

involve other specialists in tax consulting with the consent of the client (principal) on a contractual basis;<\/p>

refuse to provide tax advice if the client (principal) fails to provide documents and other information necessary for the implementation of tax advice;<\/p>

issue an opinion on the fulfillment of tax obligations of the client (principal) for the tax period, including a taxpayer who is being voluntarily liquidated with a turnover on the sale of goods (services) not exceeding ten billion soums during the last three years, as well as with an average risk level, in case of its voluntary liquidation, for the period after the last tax audit within the time limit of the claim which has not expired in accordance with the tax legislation;<\/p>

submit independently on behalf of the client (principal) an opinion on tax consulting as a justification for the tax audit;<\/p>

in cases stipulated by the agreement with the client (principal), take part in tax audits conducted;<\/p>

represent the interests of the client (principal) in tax authorities, including in the course of pre-trial settlement of a tax dispute, customs authorities, prosecutor's offices, local government authorities;<\/p>

represent the interests of the client (principal) in courts and law enforcement agencies when considering economic, civil, criminal and administrative cases related to tax legal relations, including during the preliminary investigation;<\/p>

use computer and communication equipment, audio and video recording devices in courts, law enforcement and regulatory bodies when considering cases related to taxation and tax offenses, appealing against acts of tax authorities, actions and (or) omissions of their officials.<\/p>

Organizations of tax consultants may provide joint tax consulting services.<\/p>

When providing joint tax consulting services, each of the organizations of tax consultants bears an independent responsibility to the client (principal).<\/p>

When providing joint tax consulting services, the contract with the client (principal) can be concluded separately with each organization of tax consultants.<\/p>

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Article 20. <\/strong>Responsibilities of the organization of tax consultants<\/strong><\/p>

The organization of tax consultants must::<\/p>

protect the rights and legitimate interests of the client (principal), perform all actions under the contract for the provision of tax consulting services;<\/p>

use the methods and means provided for by the legislation to protect the rights and legitimate interests of the client (principal);<\/p>

observe the confidentiality of information obtained during the provision of tax consulting services;<\/p>

present, at the request of the client (principal), when concluding a contract for the provision of tax consulting services, a qualification certificate of the head of the organization;<\/p>

in case of detection of facts that indicate that the client (principal) has been caused losses by its officials and other employees, as well as violations of the law, inform the client (principal)about this;<\/p>

in accordance with the procedure established by the Chamber of Tax Consultants, provide information on tax consultants engaged in tax consulting activities and on the annual professional development of tax consultants;<\/p>

in cases stipulated by the contract with the client (principal), sign on behalf of the client (principal) acts of tax audit of tax authorities and minutes of consideration of tax disputes;<\/p>

have a civil liability insurance policy;<\/p>

establish and comply with internal quality control rules for the work of tax consultants. Requirements for the organization of internal quality control of tax consultants ' work are established by the national standards of tax consulting.<\/p>

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Article 21. <\/strong>Contract for the provision of tax consulting services<\/strong><\/p>

The organization of tax consultants has the right to conclude a contract for the provision of tax consulting services with the client (principal), regardless of the place of residence and location (postal address).<\/p>

The main terms and conditions of the tax consulting services agreement are as follows::<\/p>

confidentiality;<\/p>

information about the inclusion of an organization of tax consultants in the register of organizations of tax consultants;<\/p>

information about the existence of a civil liability insurance policy of the organization of tax consultants.<\/p>

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Article 22. <\/strong>Tax Consulting Report<\/strong><\/p>

The tax consultant providing tax consulting services, in cases stipulated by the contract, provides the client (principal) with a report on tax consulting in accordance with the procedure established by the national standards of tax consulting.<\/p>

The information contained in the tax consulting report is confidential and is not subject to disclosure, except in cases stipulated by the agreement.<\/p>

The report on tax consulting is signed on a page-by-page basis by the tax consultant who provided tax consulting services, the head of the organization of tax consultants, and is certified with the seal of this organization (if there is a seal).<\/p>

A report on tax consulting may be submitted by the client (principal) to the tax authority within the framework of tax administration and \/ or tax control.<\/p>

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Article 23. <\/strong>Conclusion on tax consulting<\/strong><\/p>

A tax consultant providing tax consulting services, in cases stipulated by the agreement, provides the client (principal) with an opinion on tax consulting in accordance with the procedure established by the national standards of tax consulting.<\/p>

The conclusion on tax consulting is signed by the tax consultant who provided tax consulting services, the head of the organization of tax consultants, and is certified by the seal of this organization (if there is a seal).<\/p>

The information contained in the tax advisory opinion is confidential and is not subject to disclosure, except in cases stipulated by the agreement.<\/p>

The conclusion on tax consulting may be submitted by the client (principal) to the tax authority within the framework of tax administration and (or) tax control.<\/p>

The conclusion on tax consulting is accepted for consideration as part of the pre-trial settlement of a tax dispute.<\/p>

The tax advisory opinion submitted to the client (principal) within the framework of tax accounting services is accepted by the tax authorities when assessing tax risk.<\/p>

In case of voluntary liquidation of a taxpayer with a turnover on the sale of goods (services) not exceeding ten billion soums in the last three years, as well as with an average level of risk, a tax advisory opinion issued by an organization of tax consultants entitled to issue this opinion is recognized by the tax authorities.<\/p>

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Chapter 4. Qualification requirements and qualification certificate<\/strong><\/p>

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Article 24. <\/strong>Qualification requirements<\/strong><\/p>

A candidate for obtaining a qualification certificate can be a person who simultaneously meets the following requirements::<\/p>

having a higher education;<\/p>

completed a course on training tax consultants, in accordance with the procedure established by the Chamber of Tax Consultants;<\/p>

a person who has at least five years of work experience, including at least two years of economic or legal experience.<\/p>

Applicants who have graduated from a higher educational organization in the specialty \"taxes and taxation\" are allowed to pass the qualification exam if they have at least two years of work experience in the specialty.<\/p>

Applicants who have at least three years of work experience in the tax authorities, as well as an auditor's certificate, take an abbreviated course on training tax consultants.<\/p>

A course on training tax consultants, including in the form of distance learning, is organized on the basis of a program approved by the Chamber of Tax Consultants.<\/p>

Tax consultants improve their skills in educational institutions under the Chamber of Tax Consultants on the basis of a program approved by the Chamber of Tax Consultants.<\/p>

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Article 25. <\/strong>Organization of the qualification exam<\/strong><\/p>

The applicant has the right to apply to the Chamber of Tax Consultants with an application for admission to the qualification exam.<\/p>

The procedure for submitting an application for the qualification exam and conducting this exam is approved by the Chamber of Tax Consultants.<\/p>

The qualification exam is conducted by the Chamber of Tax Consultants. The Chamber of Tax Consultants may engage legal entities specializing in testing on a contractual basis.<\/p>

For participation in the qualification examinations for obtaining a qualification certificate, the applicant pays a fee equal to twice the amount of the basic calculation value.<\/p>

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Article 26. <\/strong>Qualification certificate<\/strong><\/p>

The right to provide tax consulting services is confirmed by a qualification certificate issued to an individual in accordance with the procedure established by this Law.<\/p>

The qualification certificate is issued for an unlimited period and is valid throughout the territory of the Republic of Uzbekistan.<\/p>

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Article 27. <\/strong>Issuing and reissuing a qualification certificate, issuing a duplicate of it<\/strong><\/p>

The qualification certificate is issued to an individual by the Chamber of Tax Consultants within ten days after the successful completion of the qualification exam.<\/p>

In the event of a change in the surname, first name, patronymic, the tax consultant is obliged to submit an application for re-registration of the qualification certificate to the Chamber of Tax Consultants within one month from the date of issue of documents confirming the relevant changes.<\/p>

Reissue of the qualification certificate is carried out within five working days from the date of submission by the tax consultant of the application for reissue of the qualification certificate with the attachment of the original certificate to be reissued and copies of documents confirming the relevant changes. Upon reissue, a new qualification certificate form with the previously issued number is issued. The form of the previously issued certificate is destroyed.<\/p>

On the basis of a tax consultant's application for issuing a duplicate qualification certificate, a duplicate of the lost or obsolete qualification certificate is issued. Information about the loss of the qualification certificate is published on the official website of the Chamber of Tax Consultants. A duplicate of the qualification certificate is issued under the same number with the mandatory inscription \"Duplicate\" on the new certificate form.<\/p>

If the qualification certificate has fallen into disrepair, it must be returned to the Chamber of Tax Consultants and destroyed.<\/p>

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Article 28. <\/strong>Termination of the qualification certificate<\/strong><\/p>

The validity of the qualification certificate is terminated on the basis of a decision of the Chamber of Tax Consultants or a court.<\/p>

The grounds for termination of the qualification certificate are::<\/p>

tax consultant's application form;<\/p>

failure of a tax consultant to complete annual professional development in accordance with the procedure established by the Chamber of Tax Consultants;<\/p>

death of a tax consultant;<\/p>

entry into force of a court decision providing for the penalty of deprivation of the right to provide tax consulting services;<\/p>

entry into legal force of a court decision declaring a citizen legally incompetent or with limited legal capacity;<\/p>

non-participation in tax consulting activities for three years (except for the period of maternity and child care leave);<\/p>

establishment of the fact of transfer of a qualification certificate to another individual for use in tax consulting;<\/p>

provision by a tax consultant of information obtained in the course of tax consulting to third parties without the written permission of the client (principal);<\/p>

committing two violations of the legislation on tax consulting activities during the provision of tax consulting services during the year.<\/p>

The basis provided for in the seventh paragraph of part two of this article does not apply to tax consultants who work at their main place of work in the staff of lawyer formations, audit organizations, other legal entities that provide accounting services, as well as in state bodies.<\/p>

The validity of the qualification certificate is terminated from the date of the decision to terminate it.<\/p>

The validity of the qualification certificate on the grounds specified in paragraphs two to seven of part two of this Article is terminated by a decision of the Chamber of Tax Consultants, and on the grounds specified in paragraphs eight, nine and ten of Part two of this Article \u2014 by a court decision.<\/p>

A person whose qualification certificate has been terminated on the grounds provided for in paragraphs eight, nine and ten of part two of this Article may not apply to the Chamber of Tax Consultants with an application for obtaining a qualification certificate within three years from the date of the decision to terminate the qualification certificate.<\/p>

The decision of the Chamber of Tax Consultants to terminate the qualification certificate may be appealed in court.<\/p>

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Article 29. <\/strong>Revocation of the qualification certificate<\/strong><\/p>

The qualification certificate is revoked on the basis of a court decision.<\/p>

The qualification certificate is cancelled for the following reasons::<\/p>

establishing the illegality of the decision to issue a qualification certificate;<\/p>

establishing the fact of obtaining a qualification certificate using forged documents.<\/p>

The decision to revoke the qualification certificate is valid from the date of its issue.<\/p>

A person whose qualification certificate has been revoked on the grounds provided for in paragraph three of Part two of this Article may not apply to the Chamber of Tax Consultants with an application for obtaining a qualification certificate within three years from the date of entry into force of the court decision on revocation of the qualification certificate.<\/p>

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Chapter 5. Final provisions<\/strong><\/p>

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Article 30. <\/strong>Dispute resolution<\/strong><\/p>

Disputes in the field of tax consulting are resolved in accordance with the procedure established by law.<\/p>

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Article 31. <\/strong>Responsibility of the organization of tax consultants and tax consultants <\/strong><\/p>

The organization of tax consultants is responsible for causing damage to the client (principal) due to non-performance or improper performance of the contract for the provision of tax consulting services in accordance with the procedure established by law. Losses caused to the client (principal), including lost profits, are subject to compensation in accordance with the procedure established by law.<\/p>

In accordance with the legislation, a tax consultant is liable to the organization of tax consultants for damage caused as a result of poor-quality performance of work, disclosure of trade secrets and other actions that caused losses for the organization of tax consultants.<\/p>

\u00a0<\/p>

Article 32. <\/strong>Liability for violation of the legislation on tax consulting activities<\/strong><\/p>

Persons guilty of violating the legislation on tax consulting activities are liable in accordance with the established procedure.<\/p>

\u00a0<\/p>

Article 33. <\/strong>Introduction of amendments and additions, as well as invalidation of certain legislative acts of the Republic of Uzbekistan<\/strong><\/p>

  1. Add to item 102 <\/a>Appendices to the Law of the Republic of Uzbekistan dated April 20, 2021 No. ZRU-682 \"On normative legal Acts \"(Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2021, No. 4, Article 288; 2022, No. 3, Article 213) as follows: addition and amendment:<\/li><\/ol>

    add a thirteenth paragraph to read as follows:<\/p>

    \"Chamber of Tax Consultants of Uzbekistan - projects on regulating relations in the field of tax consulting activities\";<\/p>

    paragraphs thirteen<\/a> and fourteenth<\/a> count as paragraphs fourteen and fifteen, respectively.<\/p>

    1. Recognize as invalid:<\/li><\/ol>

      1) Law <\/a>No. ZRU-55 of the Republic of Uzbekistan dated September 21, 2006 \"On tax Consulting \"(Gazette of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2006, No. 9, Article 497);<\/p>

      2) article 35<\/a> Law of the Republic of Uzbekistan No. ZRU-197 of December 31, 2008 \"On Amendments and additions to Certain Legislative Acts of the Republic of Uzbekistan in connection with the improvement of tax legislation \"(Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2008, No. 12, Article 640);<\/p>

      3) Law<\/a> No. ZRU-316 of the Republic of Uzbekistan dated January 4, 2012 \"On Amendments and Additions to the Law of the Republic of Uzbekistan \"On Tax Consulting \"(Gazette of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2012, No. 1, Article 2);<\/p>

      4) article 33 <\/a>Law of the Republic of Uzbekistan No. ZRU-391 of August 20, 2015 \"On amendments and additions to certain Legislative Acts of the Republic of Uzbekistan aimed at further strengthening the reliable protection of private property, business entities, removing barriers to their accelerated development\" (Vedomosti of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2015, No. 8, Article 312);<\/p>

      5) article 14 <\/a>Law of the Republic of Uzbekistan No. ZRU-429 of April 18, 2017 \"On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan \"(Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2017, No. 4, Article 137);<\/p>

      6) article 175 The law<\/a> No. ZRU-683 of the Republic of Uzbekistan dated April 21, 2021 \"On Amendments to Certain Legislative Acts of the Republic of Uzbekistan \"(Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2021, Appendix No. 4).<\/p>

      \u00a0<\/p>

      Article 34. <\/strong>Ensuring the implementation, presentation, and clarification of the essence and meaning of this Law <\/strong><\/p>

      The Ministry of Finance of the Republic of Uzbekistan and other interested organizations should ensure that the essence and significance of this Law is implemented, communicated to the performers and explained to the public.<\/p>

      \u00a0<\/p>

      Article 35. <\/strong>Bringing legislation in line with this Law<\/strong><\/p>

      To the Cabinet of Ministers of the Republic of Uzbekistan:<\/p>

      bring government decisions in line with this Law;<\/p>

      ensure that public administration bodies review and cancel their normative legal acts that contradict this Law.<\/p>

      \u00a0<\/p>

      Article 36. <\/strong>Entry into force of this Law<\/strong><\/p>

      This Law comes into force after three months from the date of its official publication.<\/p>

      President of the Republic of Uzbekistan Shavkat MIRZIYOYEV<\/strong><\/p>

      Tashkent city,<\/p>

      August 4, 2022,<\/p>

      ZRU-787 number<\/p>

      (National Database of Legislation, 04.08.2022, No. 0<\/em><\/span><\/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

      \n\t\t\t\t\t
      \n\t\t\t\t
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      \n\t\t\t
      <\/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":"

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