Tashkent, Uzbekistan (UzDaily.com) -- The State Tax Committee has developed a draft resolution "On approval of the Regulation on the procedure for transferring to the state body the compulsory execution of the decision of the tax authority on the collection of tax debt from the debtor’s property."

The project has been prepared in accordance with article 123 of the current Tax Code, which has been in force since 2020.

According to the bill, taxpayers (legal entities and individual entrepreneurs) do not need to file a claim for recognition of their tax debt. The decision of the tax authority is taken and sent directly to the Compulsory Enforcement Bureau at the place of registration or to place the property of the taxpayer.

The implementation of this provision will simplify the process of collecting recognized taxpayers’ tax arrears.

Firstly, the time spent by the tax authority and the taxpayer in litigation will be reduced (saved).

Secondly, the taxpayer is exempted from paying state duty and postal expenses, in addition to tax debt.

Thirdly, the discipline of solvent taxpayers will improve.

Fourth, the level of tax collection will increase.

Fifthly, in connection with a decrease in the workload of the courts due to a decrease in the number of disputes regarding the collection of tax arrears, the quality of disputed cases before the courts will improve.

Although the dispute on the collection of tax debt did not contradict the old norms (standards), it was carried out in court, and in 2019, out of 74,200 applications for the enforcement of tax debts filed with the courts, 97% were completely satisfied by the courts.

The project in the state language has been posted for discussion, making suggestions and comments until 19 March 2020.