Procedure for Using Data from the National Information Base of Bank Depositors for Automated Accounting of Taxpayers for Tax Purposes

Registered: 30.01.1999, Registration No. 614

Entry into Force Date: 30.01.1999

All:

10.08.2021

26.01.2009

27.07.2001

30.01.1999

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Document lost force 10.08.2021

[OKOZ:

1.07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.21.00.00 Bank Activity / 07.21.05.00 Bank Deposits and Other Deposit Operations]

[TSZ:

Finance / Banks and Other Credit Institutions. Credits]

APPROVED

by the Central Bank of the Republic of Uzbekistan

No. 106-V dated January 28, 1999

APPROVED

by the State Tax Committee of the Republic of Uzbekistan

No. 99-14 dated January 28, 1999

PROCEDURE FOR USING DATA FROM THE NATIONAL INFORMATION BASE OF BANK DEPOSITORS FOR AUTOMATED ACCOUNTING OF TAXPAYERS FOR TAX PURPOSES

[Registered in the state register by the Ministry of Justice of the Republic of Uzbekistan on January 30, 1999, No. 614]

This Procedure is removed from the state registry effective August 10, 2021, based on Order No. 11-mh dated May 6, 2021 of the Minister of Justice of the Republic of Uzbekistan "On Removing Certain Departmental Normative Legal Documents from the Registry of Departmental Normative Legal Documents" (Registration No. 3298, dated 06.05.2021).

1. GENERAL PROVISIONS

1.1. This Procedure establishes the procedure for transmitting electronic information regarding the status of taxpayers' deposit accounts in national and foreign currencies to the State Tax Committee (hereinafter referred to as STC) and its subdivisions from the Bank Depositors National Information Base (hereinafter referred to as BDNIB), in accordance with Resolution No. 24 of the Cabinet of Ministers of the Republic of Uzbekistan dated January 15, 1999 "On Further Measures to Reform the Banking System," Resolution No. 146 dated March 30, 1999 "On Strengthening Bank and Tax Supervision over the Activities of Newly Established Economic Entities," and Resolution No. 327 dated July 3, 1999 "On the Procedure for Liquidating Enterprises Not Engaging in Financial and Economic Activities and Not Forming Their Charter Funds Within the Timeframes Established by Law."

2. INFORMATION EXCHANGE PROCEDURE

2.1. The Informationization Main Center (IMC) of the Central Bank of the Republic of Uzbekistan provides information regarding accounts in national and foreign currencies of all legal entities and entrepreneurs operating without legal entity status registered in the BDNIB, in the established composition, upon the request of the STC.

2.2. The IMC opens a separate mailbox for the STC to submit BDNIB data, accessible via an identification number and a secret conditional word (password).

2.3. By April 1, 1999, the IMC transmits the full volume of BDNIB data to the STC mailbox. Thereafter, only changes occurring in the BDNIB data are transmitted daily to the STC mailbox.

Upon additional written request from the STC, BDNIB data may be re-transmitted in full volume.

Responsibility for timely receipt of data from the mailbox is placed on the STC.

2.4. To ensure the reliability, completeness, storage, and confidentiality of data, BDNIB data is provided in encrypted form.

The Central Bank provides the STC with a decryption program.

To prevent data tampering and identify the sender, data is confirmed with an electronic digital signature.

To ensure the confidentiality and secrecy of received data, the STC defines the scope of persons authorized to use such data.

2.5. BDNIB data transmitted to the STC mailbox has the following structure:

client name;

client type;

client's unique code;

taxpayer's identification number;

region code;

bank code;

bank type;

20-character account number;

date of the last account transaction;

account opening date;

account closure date;

flag for the reason for account closure;

date of suspension of active operations or temporary blocking;

flag for the reason for suspension of active operations, temporary blocking, or account status;

date of unblocking temporarily suspended active operations or activating blocked accounts;

date of transferring the account to another bank;

bank code to which the account was transferred;

date of suspending the client's activity;

date when the reason for changing the account status arose.

Note. Flags for reasons are executed in accordance with Appendix No. 1 of the Regulation on the National Information Base of Bank Depositors of the Republic of Uzbekistan and the Procedure for Assigning Numbers to Clients and Maintaining a Register of Bank Accounts (Registration No. 1863, dated September 27, 2008) ("Collection of Legislation of the Republic of Uzbekistan," 2008, Nos. 40-41, Article 414).

2.6. The submission of BDNIB data to the STC does not exempt banks from their obligation to provide information regarding taxpayers' deposit accounts to relevant authorities upon request in the manner established by legislation.

2.7. For the purpose of comparing sent and received mailbox files within one month, the IMC provides the STC on the first day of each month with information in electronic form listing the mailbox files sent during the month. The submission and receipt of the information sheet are confirmed by the electronic digital signatures (EDS) of the sender and the recipient. The form of the electronic information sheet is provided in Appendix No. 1.

3. USE OF INFORMATION

3.1. The STC analyzes information regarding deposit accounts obtained from the BDNIB, allocates it by regions, and ensures its delivery to local tax authorities for practical use.

3.2. Local tax authorities analyze the information obtained from the STC. In cases where discrepancies are identified between the information obtained from the STC, local banks provide information to make relevant changes to the BDNIB database.

3.3. Banks analyze information received from tax authorities and transmit necessary changes to the BDNIB within 2 working days.

3.4. Local tax authorities obtain all necessary information regarding taxpayers' deposit accounts from the STC.

3.5. The STC transmits conclusions regarding the results of analysis to the IMC.

3.6. The IMC, in cooperation with the Central Bank, reviews conclusions received from the STC and, if necessary, issues relevant instructions to banking institutions.

3.7. The STC does not have the right to make changes to the database of information obtained from the BDNIB.

3.8. The STC uses information obtained from the BDNIB within the framework of current legislation and ensures the confidentiality of the data.

Deputy Chairman of the Central Bank of the Republic of Uzbekistan M. JUMAGALIEV

Deputy Chairman of the State Tax Committee of the Republic of Uzbekistan Sh. SATTOROV

To the Procedure

APPENDIX No. 1

INFORMATION SHEET

regarding the list of mailbox files submitted by the Informationization Main Center to the State Tax Committee


File Name	File Size	Created Time	Created Date	Number of Lines in File, Total	Number of Lines in Files Using 'INSERT' Operation	Number of Lines Corresponding to the STC Copy of the BDNIB Part of the BDNIB Database at the Beginning of the Period	Number of Lines Corresponding to the STC Copy of the BDNIB Part of the BDNIB Database at the End of the Period (at the time the information sheet was formed)





Responsible Person ___________________ _________________ (Full Name)

___________________.
_____(Time, Date)

(Information Bulletin of Normative Documents of Ministries, State Committees, and Agencies of the Republic of Uzbekistan, 1999, No. 1; Collection of Legislation of the Republic of Uzbekistan, 2009, No. 3, Article 17)