Tashkent, Uzbekistan (UzDaily.com) - The Resolution of the State Tax Committee of Uzbekistan approved the Regulation “On conducting a desk tax audit”, registered by the Ministry of Justice on May 29, No. 3236. This was reported by the press service of the State Tax Committee.

According to the document, cameral tax audits are carried out in accordance with the order of the tax authority at its location (location):

- with a high or medium level of risk of tax violations;

- upon receipt by the tax authority of a complaint from individuals and legal entities about violations of tax legislation;

- if discrepancies and (or) errors are found in the tax reporting;

- when submitting revised tax reports to reduce the amount of taxes payable by the taxpayer to the budget according to the previously submitted tax reports and (or) increasing the amount of costs and losses incurred when submitting revised tax reports.

With this check, if necessary, the tax authorities can examine the territory and premises of the taxpayer. At the same time, these measures (actions) are carried out on time in accordance with the established taxpayer work schedule, but do not exceed one business day. Also, when conducting a survey of the territory, the seizure of documents and items related to tax reporting data from the taxpayer is not allowed.

In the process of a desk tax audit, the tax authority is entitled in the prescribed manner through an official request to request from the taxpayer primary documents, accounting registers, as well as other accounting documents on the basis of which the tax has been calculated.

If taxpayers have difficulty submitting documents due to their loss or other reasons, the tax authorities have the right to request them from third parties.

If the official who conducted the desk audit draws up a report according to which discrepancies or errors in the tax reporting are revealed, then according to this conclusion, a request is made to the taxpayer for eliminating errors or presenting reasons for the discrepancies within 2 days.

In this case, the date of sending the claim to the taxpayer is considered the date of completion of the desk tax audit.

A desk tax audit is also deemed completed if no violations and discrepancies have been discovered based on its results.

At the same time, the explanations provided for the discrepancies in the statements must be supported by documents confirming the validity of the justifications for these discrepancies.

One of the innovations - when considering the justifications presented by the taxpayer, the tax authority can accept them in full, in part or recognize the justification for the discrepancies invalid.

If the justification is accepted in part, the tax authority withdraws the previously issued requirement to correct the identified discrepancies and sends the taxpayer the specified requirements, taking into account the justifications presented.

It is important to emphasize that the specified requirement is sent once!

The taxpayer, in response to an amended claim, is required to submit an updated tax report to the tax authority within five days from the date of receipt of this claim.

It is worth noting that this provision will help to establish even better cooperation with taxpayers on the issues of filling out tax reporting and the correct calculation of taxes to the budget.

The document was published in the National Database of Legislation of the Republic of Uzbekistan and entered into force on 30 May 2020.