Tashkent, Uzbekistan (UzDaily.com) -- According to the new version of the Tax Code introduced from 2020, information on the amounts of taxes and tax arrears paid by taxpayers is not considered a tax secret. This was reported by the press service of the State Tax Committee.

According to the Tax Code, the content of information not constituting tax secrets has been expanded. Since 2020, information has been included:

1) on the tax regimes applied by taxpayers and the registration of value added tax as taxpayers;

2) on the amount of taxes paid and tax debt;

3) about the participants of a legal entity;

4) the average number of employees;

5) on the amounts of income and expenses according to the financial statements.

In practice, the state tax service receives many requests from third parties to obtain information about taxpayers. Of course, you cannot divulge taxpayer information that is considered a tax secret.

To regulate such relations, a resolution of the State Tax Committee was passed, which passed state registration with the Ministry of Justice No. 3237.

The resolution approved the Regulation “On the Procedure for Maintaining Credentials for Taxpayers, Providing this Information to Third Parties, and Forming a Data Structure for Separate Categories of Taxpayers”.

The Regulation provides information provided to the taxpayer by tax authorities, as well as state bodies, institutions and organizations, which constitutes a tax secret.

In particular:

- passport data obtained in the internal affairs bodies;

- information on the ownership of real estate taken in the state registration authorities located on the corresponding territory of the land plot and other real estate, its owners (owners).

- real estate purchase and sale agreements received from notaries;

- approval of property leases and rents;

- information on the issuance of certificates of inheritance, as well as notarization of deed of gift.

The content of information about a taxpayer that is not related to tax secret, that is, open data, is precisely disclosed.

These include:

- information on tax identification number (TIN);

- information on violations of tax laws and measures of responsibility for these violations;

- information about the tax regimes applied by taxpayers and the registration of value added tax as taxpayers;

- information on the amount of taxes paid and tax debt;

- information about the participants of the legal entity;

- information on the average number of employees;

- information on the amounts of income and expenses according to the financial statements.

The Regulation determines that the submission of registration data on taxpayers to law enforcement bodies and government bodies of the republic is carried out in electronic form on the basis of agreements with the STC on the exchange of electronic information. Only authorized officials are allowed to use the data.

In cases stipulated by law, taxpayer credentials may also be provided to commercial organizations. In this case, disclosure of information constituting a tax secret is carried out only with the consent of the taxpayer.

For example, an individual applied to a commercial bank for a loan. Of course, a commercial bank will require a certified income statement for the past 12 months and a TIN.

But now everything can be different:

With the consent of an individual, a commercial bank may receive information on income for the past 12 months and taxpayer identification number from the tax authority using the citizen's passport data in electronic form.

This procedure eliminates excessive bureaucracy, saves both time and money. Of course, in this case, the tax authorities will monitor the full observance by the commercial bank of information security rules.

The Regulation envisages the possibility for the taxpayer to receive information that does not constitute tax secret in real time through a personal account, as well as when selecting their counterparties, information about their registration with the tax authorities as taxpayers.

Because the possession of full information about counterparties is important for the subsequent production, working and service activities of the taxpayer.

In a word, these norms will serve to ensure reliable cooperation between the taxpayer and its counterparties, as well as state tax authorities.