On Measures to Increase the Liability of Business Entities for Settlements with the Budget

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15.09.2021

07.09.2019

06.03.2019

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01.10.2003

05.12.2000

29.03.1999

09.08.1996

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[
OKTZ:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.05.00.00 Republican Budget / 07.05.12.00 State Financial Control;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.17.00.00 Control over Compliance with Tax Legislation. Liability for Tax Offenses]
[
TSZ:
1.
Finance / Budget. Extrabudgetary Funds;
2.
Finance / Taxes (fees, duties)]
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Decree of the President of the Republic of Uzbekistan Send suggestions for the document Listen to audio Get a link from the document element Send suggestions for the document Listen to audio Get a link from the document element ON MEASURES TO INCREASE THE LIABILITY OF BUSINESS ENTITIES FOR SETTLEMENTS WITH THE BUDGET Send suggestions for the document Listen to audio Get a link from the document element Send suggestions for the document Listen to audio Get a link from the document element To ensure the timely and full receipt of taxes and mandatory payments into the budget, strengthen tax and payment discipline, and increase the liability of business entities for fulfilling their obligations to the budget:
[
OKTZ:
1.
02.00.00.00 Fundamentals of State Administration / 02.03.00.00 Republican State Administration Bodies and Economic Management Bodies / 02.03.03.00 Committees;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.13.00.00 Tax Administration]
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1. The State Tax Committee of the Republic of Uzbekistan is granted the right to recover debts on taxes and payments to the budget at the expense of the property of the debtor enterprise.
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   The State Tax Committee of the Republic of Uzbekistan, together with the Ministry of Justice and the Ministry of Finance, shall develop the procedure for recovering payments at the expense of the debtor enterprise's property within one month and submit it to the Cabinet of Ministers for approval. Send suggestions for the document Listen to audio Get a link from the document element
2. Commercial banks shall ensure the timely transfer of payments to the budget, regardless of the status of their representative accounts, provided that funds are available to the taxpayer.
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   In the event that the debtor enterprise does not have sufficient funds in som accounts but has funds in foreign currency accounts, authorized banks are granted the right to strictly sell these foreign currency funds in the volumes necessary to settle the budget debt at the daily exchange rate sold at the Currency Exchange of the Republic of Uzbekistan, upon the submission of tax authorities. [ OKTZ:

07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.13.00.00 Tax Administration;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.14.00.00 Registration of Taxpayers. Tax Reporting;
3.
10.00.00.00 Foreign Economic Activity. Taxes and Fees Collected on Goods and Transport Vehicles Crossing the Customs Border / 10.05.00.00 Taxes and Fees Collected on Goods and Transport Vehicles Crossing the Customs Border / 10.05.01.00 Application of Indirect (Internal) Taxes at Export and Import]
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3. The following are established:
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Get a link from the document element export products (except for centralized exports) are considered sold 60 days after crossing the republican customs border, and all relevant tax payments must be paid; Send suggestions for the document Listen to audio Get a link from the document element upon the request of tax authorities, banks must provide necessary information about the operations of enterprises that are their clients to monitor the full and correct payment of taxes; Send suggestions for the document Listen to audio Get a link from the document element when a business entity switches to another service bank, it must provide a conclusion regarding the status of its relations with the state budget on taxes and other payments. In this case, the business entity is allowed to open a new settlement account only after fully fulfilling its obligations to the budget; Previous revision. Send suggestions for the document Listen to audio Get a link from the document element Send suggestions for the document Listen to audio Get a link from the document element all business entities with cash receipts must hand over cash receipts to banks. In this case, business entities with an average daily cash receipt exceeding 20 times the base calculation amount must hand over cash receipts to bank cash desks daily via collection service or independently. Business entities with an average daily cash receipt less than the specified amount or those who have switched to using online control cash registers (or virtual cash desks) have the right to hand over cash receipts to bank cash desks via collection services at intervals determined by themselves or independently. (The fifth paragraph of paragraph 3 was edited by the Decree of the President of the Republic of Uzbekistan dated September 6, 2019, No. PF-5813 — Database of Legislative Acts of the Republic of Uzbekistan, 07.09.2019, No. 06/19/5813/3708) Send suggestions for the document Listen to audio Get a link from the document element enterprises and commercial banks are not allowed to pay cash for the purpose of returning payments received in advance under contracts with suspended performance or regarding operations with promissory notes by legal and physical persons engaged in entrepreneurial activity. These funds must be transferred to the respective settlement (current) accounts of legal and physical persons. A fine shall be imposed on the guilty enterprise and commercial bank for violation of the established procedure in the amount of the cash funds not transferred in advance but given to the bank account of the legal or physical person. [ OKTZ:
1.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.01.00 General Issues]
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4. Starting from September 1, 1996, the conclusion of barter contracts for the delivery of products within the Republic of Uzbekistan is prohibited.
Previous revision.
(Paragraph 5 lost its force based on the Decree of the President of the Republic of Uzbekistan dated September 14, 2021, No. PF-6313 — Legislative Information Database, 15.09.2021, No. 06/21/6313/0871) Send suggestions for the document Listen to audio Get a link from the document element
6. The Ministry of Finance of the Republic of Uzbekistan, together with the Central Bank and the State Tax Committee, shall prepare proposals on improving the circulation of promissory notes within one month, taking into account that the use of promissory notes does not lead to a violation of the settlement procedure with the budget, and submit them to the Cabinet of Ministers.
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7. Starting from January 1, 1997, it is considered appropriate to introduce the position of excise tax inspectors in large enterprises of the republic producing excise-taxable products within the structure of the Republican Ministry of Finance and financial authorities, assigning them the tasks of collecting excise taxes and ensuring their revenue.
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The Cabinet of Ministers shall annually approve the list of taxpayers among these large enterprises, primarily those producing wine and spirits, to ensure continuous monitoring of their revenues and timely fulfillment of budget obligations. Previous revision. (Paragraph 8 lost its force in accordance with the Decree of the President of the Republic of Uzbekistan dated March 29, 1999, No. PF-2276 — Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1999, No. 3, Article 80) Send suggestions for the document Listen to audio Get a link from the document element
9. The courts and tax authorities of the republic shall apply more broadly the administrative impact measures provided for in Article
176 of the Code of the Republic of Uzbekistan "On Administrative Liability" against persons who allow violations of the procedure for engaging in entrepreneurial activity. Send suggestions for the document Listen to audio Get a link from the document element
10. The Ministry of Justice of the Republic of Uzbekistan, together with interested ministries and departments, shall submit proposals to the Cabinet of Ministers within one month regarding changes and additions to the legislation of the Republic of Uzbekistan arising from this Decree.
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11. The Cabinet of Ministers shall ensure control over the implementation of this Decree.
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President of the Republic of Uzbekistan I. KARIMOV Send suggestions for the document Listen to audio Get a link from the document element Tashkent, Send suggestions for the document Listen to audio Get a link from the document element August 9, 1996, Send suggestions for the document Listen to audio Get a link from the document element No. PF-1504 (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1996, No. 8, Article 103; 1999, No. 3, Article 80; Collection of Legislation of the Republic of Uzbekistan, 2000, No. 11, Article 171; Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 2003, No. 9-10, Article 165; Database of Legislative Acts, 14.07.2018, No. 06/18/5476/1504; 06.03.2019, No. 06/19/5684/2708; 07.09.2019, No. 06/19/5813/3708; Legislative Information Database, 15.09.2021, No. 06/21/6313/0871)