Tashkent, Uzbekistan (UzDaily.com) -- The media disseminated information that the State Tax Committee proposes to change the Regulation on the procedure for submitting financial and tax reports through telecommunication channels to the state tax service, and any electronic document will be accepted only after cameral control. In this regard, the State Tax Committee explains the following:

Taxpayers - legal entities and individual entrepreneurs submit tax reports to the tax authority at the place of their registration in the established forms in the form of an electronic document, while the tax authority does not have the right to refuse to accept tax reports submitted by the taxpayer in the prescribed form (on the basis of parts three and nine of Article 82 of the Tax Code).

Consequently, changes to clause 8 of the above Regulation are due to the need to bring the norms of this clause in line with the provisions of the current tax legislation.

It should also be noted that the current Tax Code does not contain the concept of "cameral control", but there is the concept of "cameral tax audit" carried out on the basis of the order of the head (deputy head) of the tax authority and submitted by the taxpayer (tax agent) of tax reporting, financial statements, and also other documents and information about its activities available to the tax authority (Article 138 of the Tax Code).

Accordingly, when tax reports are submitted in the prescribed form in the form of an electronic document, the software and hardware of the state tax service bodies ensure its automatic acceptance, and a cameral tax audit, if necessary, is carried out with respect to the tax reports submitted by the taxpayer (tax agent).