Tashkent, Uzbekistan (UzDaily.com) - The State Tax Committee of Uzbekistan adopted the “Regulation on the conduct of tax audits”.

In accordance with the Tax Code, a tax audit is carried out by tax authorities in order to verify the accuracy of the calculation and payment of taxes and fees by a taxpayer for a specific period, by studying and comparing its accounting, financial, statistical, banking and other documentation, Norma.uz reported.

An audit of the financial and economic activities of a taxpayer in a criminal case is carried out in accordance with the requirements of the Code of Criminal Procedure and the Tax Code.

In accordance with the Regulation, tax audits are carried out by taxpayers:

with a high degree of probability of tax risk identified through an automated information system of risk analysis of tax authorities (“risk analysis”);

with a high degree of likelihood of tax risk that did not provide updated tax calculations in response to a tax authority request based on a desk audit (including after an updated requirement), did not provide grounds for inconsistencies identified or the grounds presented were found to be insufficient;

voluntarily ceasing their activities;

against whom a criminal case has been instituted;

in which new circumstances are revealed that are not known to the tax authorities during the period of the previous tax audit.

Tax audit is carried out:

state tax administrations of the Republic of Karakalpakstan, regions and the city of Tashkent with taxpayers registered as a taxpayer in their subordinate territories;

interregional state tax inspectorates for large taxpayers - with large taxpayers;

the State Tax Committee - for taxpayers with a high degree of probability of tax risk.

The provision envisages that a tax audit:

conducted on the basis of an order of the tax authority, which indicates: the grounds for the audit, the name and taxpayer TIN, full name persons conducting the audit, the duration and purpose of the audit. At the same time, an audit program is approved;

can be carried out 30 days after the tax authority sends a message to the taxpayer about the audit;

starts on the day the taxpayer (tax agent) is handed the order for the appointment of a tax audit;

completion on the day of signing the verification act;

cannot last more than 30 days. The term of a tax audit may be extended in accordance with Article 142 of the Tax Code;

covers only the period following the last tax audit for which the limitation period has not expired;

it is carried out no more than once by the taxpayer for the same taxes for the same period, with the exception of cases of revealing new circumstances that were not known to the tax authority during the tax audit;

carried out after filling out the Taxpayer Checkbook.

Within 3 days after the completion of the tax audit, the audit results are entered into the Unified System of Electronic Accounting for Audits.

The Regulation defines the procedure:

sending tax documents to the taxpayer as part of a tax audit, before the audit;

purpose of tax audit;

organization and conduct of tax audit;

conducting a tax audit with liquidated taxpayers;

inspection of buildings and territories;

requests for documents from the audited taxpayer;

requesting documents (information) from third parties;

seizure of documents and electronic media.

The document also lists the participants in the tax audit and indicates the procedure for processing the results of the tax audit.