Payment procedure for reporting tax violations established

Tashkent, Uzbekistan (UzDaily.com) -- A Government Resolution "On additional measures to improve the efficiency of public control in the field of trade and services" was adopted.

The Resolution approved the Regulations on the procedure for the return to individuals of a part of the cost of purchased goods (services).

In accordance with the Regulations, citizens of Uzbekistan and foreign states and stateless persons are refunded 1 percent of the cost of purchased goods (services) subject to registration of their checks with fiscal signs through a special mobile application of the tax authorities.

In cases of purchasing goods (services) through a corporate card, when registering a check-in a special mobile application of the tax authorities, the bank card number of an individual is indicated.

The following checks are not registered in the special mobile application of the tax authorities:

checks for which 10 days have passed since the date of issue;

checks for which a part of the cost of previously registered or purchased goods (services) is returned;

payment checks received as a result of the purchase of automobile, railway tickets, airline tickets, as well as for communications and utilities;

checks of individuals included in the register of doubtful buyers.

The return by an individual of a part of the cost of purchased goods (services) is not included in the total income of this individual.

Also, the Resolution approved the Regulations on the payment of monetary rewards to individuals who notified the tax authorities of the facts of detection of tax offenses through the Special Program.

According to the Regulation, the tax authorities will be notified about detected cases of tax offenses through the Special Program of the tax authorities, indicating the following data:

- the type of tax offense committed;

- the location of the economic entity that committed the tax offense.

When reporting violations, an individual indicates the mobile phone and bank card numbers in a special application of the tax authorities.

The one-time cash reward is set at 20 percent of the established fines for tax violations.

A one-time cash reward to individuals is paid for notifying the tax authorities of the following circumstances:

violation of the procedure for the use of cash registers and online settlement terminals;

artificially high or low prices depending on the form of payment in cash or plastic cards; 

carrying out entrepreneurial activities without state registration; 

the use of false labeling or the absence of labeling on products for which mandatory digital labeling is provided for by means of identification;

other circumstances in which violations of the rules of trade and provision of services were revealed.