Tashkent, Uzbekistan (UzDaily.com) -- A resolution of the Cabinet of Ministers "On Amendments to the Regulation on the Procedure for Special Registration of Value Added Tax Payers in the Tax Authorities," has been adopted.

The tax authority has the right to suspend the validity of the VAT certificate only in case of non-compliance of the transactions (operations) carried out with the nomenclature of purchased and sold goods (services).

VAT Certificate is an electronic document issued by the VAT taxpayer to the tax authority, confirming the registration in the special registration and the right to offset VAT in cases provided for by tax legislation.

At the same time, the certificate is suspended for 30 days. During this period, the tax authority conducts a desk and on-site inspection, and if this circumstance is not confirmed, the certificate is reinstated.

Previously, tax authorities had the right to suspend the validity of certificates in case of:

- the presence of tax arrears;

- the inclusion of the taxpayer in the group with a high level of tax risk; and

- in case of non-conducting financial and economic activities for more than 3 months.