Rights and Obligations of Taxpayers in Uzbekistan
Taxpayers in the Republic of Uzbekistan have the following Rights as per the Taxation Code:
- All taxpayers are able to receive all necessary updated information regarding the taxation system and politics from the authorized Taxation Services and Committees,
- Taxpayers are to protect their interests upon the taxation matters themselves or through their representatives,
- Have Rights to use the Taxation privileges assigned in the Taxation Code or other resolutions of the President of the Republic of Uzbekistan,
- Deduction of the taxes might be postponed or paid by installments upon the taxpayer’s request,
- Before settling the payment of taxes, the Taxpayers are able to correct mad mistakes on their own,
- The Taxpayers have rights to refuse all decisions made by the Taxation Services in case if they do not meet the Law of the Taxation Code,
- In case if any problems occurred, the Taxpayers have rights to appeal against the decisions or actions made by the Taxation Services and to receive morel and material compensation as it is regulated by the Law.
- Taxpayers and their representatives are entitled for other rights mentioned in the Taxation Code and other Normative Statements.
Taxpayers in the Republic of Uzbekistan carry out the following obligations as per the Taxation Code:
- Taxpayers are obliged to accomplish and implement all taxation procedures by preparing all financial documents and reports, agreements, plans, cost estimates, declarations of income and other documents related to calculation and payment of taxes and obligatory charges to the Pension Fund of the Republic of Uzbekistan, as well as documentation related to export-import transactions.
- Taxpayers must set up an Accounting department for correct bookkeeping procedures and tracings accordingly to the legislation.
- Taxpayers are required to present the monthly reports, financial documents, references and their copies, as well as all information related to taxable objects and operations to the Tax Services,
- Taxation Services should be provided with all necessary document regarding the privileges as well as other information of the Taxpayers,
- Taxpayers have other obligations Specified by the current Law.
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