Tashkent, Uzbekistan (UzDaily.com) -- Tashkent, Uzbekistan (UzDaily.uz) - Uzbekistan has developed a regulation on the procedure for indisputable write-off of tax debts from banking cards of individuals.

The draft decision of the State Tax Committee (STC) and the Central Bank of Uzbekistan has been published for discussion.

The document will establish the maximum amount of writing off tax debts of citizens from bank accounts, which serve their banking cards. The maximum amount of write-offs will be two minimum wages a month.

The draft decision also provides a list of the types of arrears, the amounts of which will be recovered indisputably:

• tax arrears on property of individuals;
• land tax arrears from individuals;
• income tax on personal income accrued on the basis of the income declaration;
• tax arrears of citizens, who have lost the status of an individual entrepreneur and have not opened a bank account, as well as individual entrepreneurs who have closed accounts with banks.

A list of sources of funds from which the indisputable penalty is prohibited.

Indisputable write-off will not affect old-age pensions, benefits for disabled people from childhood, as well as benefits for elderly and disabled citizens who do not have the necessary work experience.

The document also approves the mechanism for debiting funds from cards of individuals. The STC, after the expiration of the deadline for the payment of taxes within 3 days, forms and transfers to the Central Bank a list of individuals with tax debts.

The list should contain personal identification numbers of individuals, their passport details, the names of the territorial tax authority, the names of taxes and the amount of tax debt.

The Central Bank, using identification numbers of people, will identify all plastic cards belonging to an individual, generate information on the bank card account and transfer it back to the STC. On the basis of this information, the STC will issue electronic collection instructions, which will be sent through the Central Bank to service banks.

On a banking card, the debtor will block a certain amount of funds for a period of 10 days. According to the project, the specific sizes of the blocked amounts and the cards on which they will be frozen will be determined on the basis of the amount of the collection order and the funds available on the card accounts, including currency.

This citizen will be notified via SMS. If the debt is not covered, the funds will be automatically written off. When debt is repaid from other sources, the tax authority will remove the block in real time.