Tashkent, Uzbekistan (UzDaily.com) - In accordance with Article 139 of the Tax Code, the Regulation on the procedure for conducting field tax audits was approved.

An on-site tax audit is a verification of the fulfillment of certain duties of taxpayers in the field of calculation and payment of taxes and fees, as well as other duties stipulated by tax legislation. During an on-site tax audit, an analysis of accounting records, the movement of inventory, cash and other information related to the activities of the taxpayer is carried out. This is reported by Norma.uz.

In accordance with the Regulation, an on-site tax audit:

It is carried out on the basis of an order of the head (deputy head) of the tax authority. The order shall indicate the name of the taxpayer, name and position of inspectors, the timing and purpose of the audit;

held in a period of not more than 10 days;

starts from the date specified in the order for its appointment;

ends on the day of delivery of the audit report to the taxpayer;

it is registered in the Unified system of electronic registration of inspections.

According to the results of the field tax audit:

no taxes and fees are charged;

received materials and information can be used to conduct a desk tax audit;

in case of violation, measures are taken in accordance with the law (Tax Code, Criminal Code, CoAm).

The grounds for the on-site inspection are:

classifying a taxpayer as a high risk group based on the results of using the risk analysis analysis of taxpayer tax violations;

receipt of appeals from individuals and legal entities, as well as from judicial and law enforcement authorities about cases of violations of tax legislation (except for anonymous appeals);

publication in the media about violations of tax laws;

the need to study information and documents based on the results of cameral control.

During an on-site tax audit:

objects of taxation are being specified. It is carried out in order to determine factual information about objects of taxation and information about objects related to taxation available in tax authorities;

a time survey is carried out. It is carried out in order to determine the actual income of taxpayers in connection with the conduct of economic activity, their sources and (or) costs, as well as the use of tax regimes. Timing is carried out for a period of not less than 7 working days, based on the approved taxpayer work schedule prior to verification;

verification of the use of cash registers and payment terminals. It is carried out by means of test purchases and (or) conducting a direct audit in the subjects of trade, public catering and the service sector;

monitoring the number of employees. It is carried out by monitoring the declared and actual number of employees working at the inspected facilities;

the compliance with tax legislation of the activities of markets, shopping malls and car parks under them is monitored. It is carried out by checking the payment of a one-time fee and rent, as well as compliance with the rules of trade in the markets;

verification of compliance with the rules of trade and the provision of services, at the objects of trade and services;

checking the actual availability of fixed assets, inventory, cash, accounts.

Inspectors during the on-site tax audit have the right:

in accordance with Art. 145 Tax Code to inspect the territories and premises of the inspected person, as well as documents and objects;

in accordance with Art. 148 Tax Code to seize documents and objects. The seizure, which leads to the suspension of the taxpayer, is carried out only on the basis of a court decision;

have other rights in accordance with the Tax Code and the Regulation.

 At the same time, inspectors are obliged not to go beyond the scope of their authority and the objectives of the audit set forth in the inspection order.