Tashkent, Uzbekistan (UzDaily.com) – The tax authorities of Uzbekistan may conduct a pre-audit analysis of the activities of taxpayers.

Pre-audit analysis is an automated analysis of the submitted tax reporting and the activities of the taxpayer, carried out by the tax authorities using information systems without the participation of the taxpayer.

Pre-audit analysis is carried out without the order of the head (deputy head) of the tax authority through the automated information system "Avtokameral".

This system, based on logical operations and algorithms, automatically compares the information available in the tax authorities (in particular, electronic invoices, export-import operations, online cash register checks, etc.) with the indicators reflected by the business entity in the tax and financial reporting.

If during the pre-audit analysis by the tax authority discrepancies and (or) errors are revealed in the submitted tax reporting with the information available to the tax authority, a notification is sent to the taxpayer through the taxpayer’s personal account about making appropriate corrections to the tax reporting.

To get acquainted with the detailed calculation of the specified amount of discrepancies, you must click on the button "Procedure (formula) for calculating discrepancies" at the bottom of the notice. After that, the calculations will automatically open in your personal account on the my3soliq.uz website and using the “Specialist Help” module at the bottom of the window that opens, you can ask additional questions to specialists by phone.

The taxpayer is obliged, within ten days from the date of receipt of the notice of the relevant corrections, to submit updated tax reporting or justification of the discrepancies identified. Failure to fulfill this obligation is the basis for the appointment by the tax authority of an in-house tax audit of the taxpayer. 

The pre-audit analysis is considered completed from the date of submission by the taxpayer of the revised tax reporting or substantiation of the identified discrepancies or the appointment of a desk tax audit.

The introduction of this automated system creates a number of advantages for the taxpayer. In particular:

- contributes to the timely calculation and full payment of taxes;

- allows the taxpayer to independently eliminate tax offenses that occur in the course of his activities;

- helps to prevent the application of financial sanctions, measures of administrative or criminal liability against the taxpayer;

- makes it possible to exclude unreasonable interference in the activities of the taxpayer, prevent corruption and administrative pressure.