{"id":1585,"date":"2025-12-21T13:41:11","date_gmt":"2025-12-21T13:41:11","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1585"},"modified":"2026-02-13T20:18:55","modified_gmt":"2026-02-13T15:18:55","slug":"national-tax-consulting-standard-nstc-no-4","status":"publish","type":"page","link":"https:\/\/pnk.uz\/en\/national-tax-consulting-standard-nstc-no-4\/","title":{"rendered":"National Standard for Tax Consulting (NCSC No. 4)"},"content":{"rendered":"
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National Standard for Tax Consulting (NCSC No. 4)<\/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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application
to the order of the Minister of Finance of the Republic of Uzbekistan
No. 95 of October 14, 2013,
reg. of the Ministry of Justice of the Republic of Uzbekistan 18.11.2013 N 2526<\/strong><\/p>

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

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

National Standard of Tax Consulting (NCSC No. 4) \"Representation of the client's (principal's) interests in the course of pre-trial settlement of a tax dispute and in court\"<\/strong><\/p>

This National Standard for Tax Consulting (NCSC No. 4) (hereinafter referred to as the Standard) defines the procedure for representing the interests of a client (principal) in the course of pre-trial settlement of a tax dispute and in court.<\/p>

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

  1. The requirements of this standard are mandatory for all organizations of tax consultants.
    Relations that are not regulated by this standard are regulated by legislative acts, as well as contracts concluded between the parties.<\/li>
  2. This standard does not apply to::
    services provided by the organization of tax consultants under contracts for the provision of one-time (one-time) services;
    participation of tax consultants in the course of consideration of a criminal case.<\/li>
  3. Tax consulting services to represent the interests of the client (principal) in the course of pre-trial settlement of a tax dispute and in court are provided on the basis of a contract.<\/li>
  4. When providing services, the organization of tax consultants acts in the interests of the client (principal) at its sole discretion, except in cases where, in accordance with this standard or with the concluded contract, coordination of actions with the client (principal) is required.<\/li><\/ol>

    \u00a0<\/p>

    Chapter II. Tax consulting services to represent the interests of the client (principal) in the course of pre-trial settlement of a tax dispute<\/strong><\/p>

    1. Tax consulting services to represent the interests of the client (principal) in the course of pre-trial settlement of a tax dispute include::
      analysis of compliance with the legal requirements of tax audit materials, the procedure for their consideration, as well as decisions of the state tax service body based on the results of consideration of tax audit materials;
      development of a legal position to appeal the decision of the state tax service body;
      selection of documents confirming the position of the client (principal);
      drafting and filing a complaint against a decision of a state tax service body to a higher state tax service body;\u00a0
      representation of the client's (principal's) interests in higher-level bodies of the state tax service when considering a complaint against a decision of the state tax service body.<\/li>
    2. The organization of tax consultants that provides services in accordance with this standard explains to the client (principal) all the circumstances of the tax dispute and possible consequences.<\/li>
    3. \u00a0The organization of tax consultants coordinates with the client (principal) its position on the tax dispute and its intended actions.<\/li>
    4. The organization of tax consultants has the right to involve authorized representatives of the client (principal), as well as, in agreement with the client (principal), third parties, to participate in the resolution of a tax dispute.<\/li><\/ol>

      \u00a0<\/p>

      Chapter III. Tax consulting services to represent the client's (principal's) interests in court<\/strong><\/p>

      1. If the contract for the provision of services in the course of pre-trial settlement of a tax dispute provides for the provision of services to represent the interests of the client (principal) in court, if the complaint filed with a higher body of the state tax service against the decision of the state tax service body is not satisfied, then a separate contract is not required. At the same time, the contract for the provision of services in the course of pre-trial settlement of a tax dispute must also meet the requirements set out in this chapter of the standard.<\/li>
      2. Tax consulting services to represent the interests of the client (principal) in court include::
        analysis of compliance with the legal requirements of tax audit materials, the procedure for their consideration, as well as decisions of the state tax service body based on the results of consideration of tax audit materials;
        development of a legal position for appeal and appeal against the decision of the state tax service body in court;
        selection of documents confirming the position of the client (principal);
        filing a claim in court against a decision of a state tax service body and appealing against judicial acts in accordance with the legislation of the Russian Federation;\u00a0
        representation of the client's (principal's) interests in court.<\/li>
      3. If one contract provides for the provision of services to represent the interests of the client (principal) in the course of pre-trial settlement of a tax dispute and in court in case of abandonment of a complaint filed with a higher body of the state tax service, then additional analysis, development of a legal position and selection of documents are not required. However, the agreement may provide for the need to make clarifications and additions to previously prepared documents.<\/li>
      4. Representation of the client's (principal's) interests in court is carried out on the basis of a power of attorney issued in accordance with the current legislation.<\/li>
      5. To provide services in accordance with this standard, the organization of tax consultants uses as evidence in court documents, in agreement with the client (principal), which are provided to them, legislative acts, explanations of authorized bodies and other documents.<\/li>
      6. The organization of tax consultants participates in all judicial instances specified in the contract with the client (principal) and the power of attorney.<\/li><\/ol>

        \u00a0<\/p>

        Chapter IV. Responsibility of the organization of tax consultants<\/strong><\/p>

        1. 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 services for representing the interests of the client (principal) during the pre-trial settlement of a tax dispute and in court. Losses, including lost profits, caused to the client (principal) are subject to compensation in accordance with the procedure established by law.<\/li>
        2. The organization of tax consultants is not responsible for the consequences of the service provided, if such consequences arose in connection with the provision of false information by the client (principal).<\/li><\/ol>

          \u00a0<\/p>

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

          1. This standard is approved by the Supreme Court, the Supreme Economic Court and the State Tax Committee of the Republic of Uzbekistan.<\/li><\/ol>

            (Collection of Legislation of the Republic of Uzbekistan, 2013, No. 47, Article 620; National Database of Legislation, 30.11.2021, No. 10\/21\/3338\/1117; 05.02.2024, No. 10\/24\/2526-1\/0096)<\/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

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