Tashkent, Uzbekistan (UzDaily.com) -- From 1 January 2022, the lack of registration of contracts in the E-ijara service will be recognized as one of the criteria for a high level of tax risk.

It was established that from 1 January 2022, legal entities will be required to register with the tax authorities contracts for the lease or use of real estate for free.

Failure to register contracts in the E-ijara service will be recognized as one of the criteria for a high level of tax risk and may lead to the temporary suspension of the VAT Taxpayer Registration Certificate or may be a reason for rejection of an application for registration as a VAT taxpayer.

Registration or re-registration of legal entities by public service centers is allowed only if the ownership of real estate is confirmed to the applicant through the database of the state cadastre, as well as if there is a lease agreement or a gratuitous use agreement in the database of tax authorities, while strict use of these databases is also ensured.

The interactive service for registering real estate lease agreements with the tax authorities E-ijara is being tested by the State Tax Committee.

The service allows to register contracts concluded from 1 January 2020.

Due to the fact that the window "Check my status" is in test mode in the above cases, the certificate of registration of a VAT taxpayer cannot be canceled or temporarily suspended.

During testing, the service will be improved and refined taking into account reasonable comments and suggestions.