Rights and Obligations of Tax Services in Uzbekistan

The State Tax Services of the Republic of Uzbekistan have the following functions and Rights:
       - Conducting and observance of the tax Law completeness by the taxpayers as well as control over the correct tax calculation on timely basis,
       - Providing all necessary assistance in fulfilling taxpayers’ obligations,
       - Creation of appropriate relationships in order to participate in implementation of taxation policy by the registered taxpayers.

The State Tax Services of the Republic of Uzbekistan have the following Rights:
- Control of all financial document and documents related to calculation and payment of Taxes, import and export transactions. Bodies of the State Tax Services are authorized to check up declarations of income, plans, cost estimate, agreements and other documents pertaining to Taxpayers’ obligations. They have rights to request additional explanation, data and information on all appeared matters during their check up in order to prevent any concealments of taxable objects and identify any violations made toward to the Tax Law,
- During the on spot check up the Bodies of the Tax Services are to close the Accounting Departments for analysis and examinations of all financial documents. They also have rights to seal Companies’ store places and offices for their inspection and inventory of commodities, manufactured products and other materials. The above actions might be followed by a withdrawal of samples of Companies’ production,
- The Tax Authorities have rights to implement appropriate financial sanctions and impose administrative penalties and charges in cases where Legal and Physical persons abuse the Tax Law. The Law infringement includes: suspend operations on accounts with financial and credit institutions, cases where Legal and Physical persons refuse to represent their financial documents and reports, store places and offices to the Tax Bodies for their check up, concealment of derived profit,
- In accordance with the Tax Legislation, the Tax Services are authorized to confiscate Companies’ commodities and valuable materials, illegally received profits and implement other sanctions in cases where infringements of the Tax Law are exposed.

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