Tashkent, Uzbekistan (UzDaily.com) -- According to the Strategy of Action in five priority areas for the development of the Republic of Uzbekistan in 2017–2021, within the framework of the implementation of the State program “Year of the Development of Science, Education and the Digital Economy”, attention is paid to the wider implementation of IT technologies in activities tax authorities, State Tax Committee reports.

In this regard, from 16 June, a new procedure is introduced for the submission of collection orders by the tax authorities on unfulfilled tax obligations of business entities.

Firstly, collection orders will be issued centrally by the State Tax Committee automatically using a special software product - without human intervention. In this case, when generating a collection order, the software product will pay attention to three important aspects:

Submission of a tax payment order by a taxpayer to a bank account;

The presence of an amount exceeding the overpayment of tax debt for other types of taxes;

Deferral of payment of taxes or termination of collection of tax debt on the basis of Decrees of the President of the Republic of Uzbekistan.

Secondly, collection orders issued to the taxpayer’s bank account are also automatically withdrawn without the participation of the human factor. At the same time, for the automatic withdrawal of a collection order in the formation of candidates, the program draws attention to the following factors:

Cases when tax arrears are fully paid by a business entity;

Cases when tax arrears are fully repaid in the manner prescribed by law.

Thirdly, a notification of tax payment is automatically sent to the taxpayer’s personal account no later than the day following the tax payment period specified in the Tax Code.

Fourth, a collection order that is generated without human intervention will be automatically sent to the taxpayer’s bank account after the deadline for paying taxes.

Fifth, this approach will be used in collecting tax debts to the budget in relation to all business entities that have unfulfilled tax obligations.

Sixth, the cases of unjustified collection by tax authorities of funds from bank accounts of taxpayers will be completely put to an end.

Section 175 of the Code of Administrative Responsibility establishes liability for failure to submit or untimely submission by a taxpayer of a payment order to pay taxes to a servicing bank.

After submitting tax reports through your personal account, make sure that no tax debt has arisen;

For tax liabilities that have arisen, in accordance with the submitted tax reporting, ensure that a payment order is submitted for payment no later than the deadlines indicated in the Tax Code, and also verify that it is received in the tax authorities database.