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The purpose of this Law is to regulate relations in the field of tax advice.
If an international treaty of the Republic of Uzbekistan establishes other rules than those stipulated by the legislation of the Republic of Uzbekistan on tax advice, then the rules of the international treaty apply.
Tax advice is the activity of the organization of tax advisors for the provision on a contractual basis to legal entities and individuals (hereinafter — to the client (principal) of tax advice services.
clarification of tax legislation by state tax authorities, local government bodies and other state bodies as part of their exercise of their authority;
advising a client (principal) on the calculation and payment of taxes and other obligatory payments;
Representation on behalf and on behalf of a client (principal) in court, law enforcement and regulatory authorities on taxation issues.
A prerequisite for concluding an agreement on the provision of tax advice services is the existence of a tax liability insurance policy of an organization of tax advisors.
Tax advice activities are carried out on the basis of a tax advice services contract concluded between the organization of tax advisors and the client (principal).
The procedure for concluding, amending and terminating the contract for the provision of tax advice services is determined by this Law and other legislative acts.
The organization of tax advisors has the right to conclude a contract on the provision of tax advice services with a client (principal) regardless of his place of residence and location (mailing address).
liability of the parties for non-performance or improper performance of obligations under the contract, as well as for violation of the rights and legitimate interests of third parties.
Other conditions in accordance with the law may be included in the contract for the provision of tax advice services.
The authorized state body in the field of tax advice is determined by the Cabinet of Ministers of the Republic of Uzbekistan.
develops and approves regulatory legal acts, including national standards, regulating the activity of tax advice;
issues, terminates and revokes the qualification certificate of the tax advisor (hereinafter — the qualification certificate);
A tax advice body is established under the authorized state body, which carries out its activities on a voluntary basis. Representatives of government agencies, non-government non-profit organizations, tax advisors may be members of the tax advice board.
The organization of tax advisors can be created and carry out its activities in any legal form, with the exception of the joint-stock company.
The organization of tax consultants, along with the tax advice services provided for in Article 5 of this Law, may provide the following services:
The state registration of the organization of tax advisors is carried out by the Ministry of Justice of the Republic of Uzbekistan and its territorial divisions.
The procedure for state registration and maintaining the state register of tax advisor organizations is established by law.
receive from the client (principal) documents and other information necessary for the implementation of tax advice;
receive oral or written explanations from a client (principal) on issues that arose in the process of tax advice;
request from institutions and organizations in the manner prescribed by law the information, certificates, documents and other materials necessary for tax advice;
contact the state authorities on taxation issues (to solicit, submit proposals, submit requests, applications, complaints, etc.) and receive an answer in the manner prescribed by law;
engage with the consent of the client (principal) on a contractual basis to participate in tax advice other specialists;
refuse tax advice if the client (principal) fails to provide documents and other information necessary for the implementation of tax advice.
act in the manner prescribed by law, as a representative of participants in relations regulated by tax legislation, in the bodies of the state tax service, as well as in the course of pre-trial settlement of a tax dispute and in court;
The organization of tax consultants may have other rights in accordance with the law and the contract on the provision of tax advice services.
use the methods and means provided by law to protect the rights and legitimate interests of the client (principal);
present at the request of the client (principal) at the conclusion of the contract on the provision of tax advice services a qualification certificate;
in the event of the discovery of evidence of a loss to the client (principal) by its officials and other employees, as well as violation of the law, to inform the client (principal) of this;
provide information on tax advisors engaged in tax advisory activities, and on tax advisors completing advanced training in the manner established by the authorized state body;
establish and comply with the rules of internal quality control of tax advisors. The requirements for the organization of internal quality control of tax advisors are established by national standards.
The organization of tax advisors may also bear other obligations in accordance with the legislation and the contract on the provision of tax advice services.
The organization of tax advisors that provides tax advice services provides the client (principal) with a tax advice report and a conclusion from the organization of tax advisors in the manner established by national standards.
The tax advice report contains information on the subject of tax advice specified in the tax advice services contract.
The tax advice report is signed on a per-page basis by the tax advisor who provided the tax advice, approved by the head of the tax advice organization and certified with the seal of the organization (if any).
The conclusion of the organization of tax advisors — a document containing the written opinion of the organization of tax advisors on the calculation, payment of taxes and other obligatory payments, determination and accounting of objects related to taxation.
The conclusion of the organization of tax advisors is compiled on the basis of the report on tax advice.
The conclusion of the organization of tax advisors must be signed by the tax advisor (tax advisors), the head of the organization of tax advisors and certified by the seal of this organization (if available).
A tax advisor may be involved in tax advice if he is a member of the organization of tax advisors, or in the case of a civil law contract with the organization of tax advisors.
The tax advisor is required to improve their skills in the manner prescribed by the authorized state body.
The right to carry out tax advice activities is confirmed by a qualification certificate issued to an individual in the manner prescribed by law.
A qualification certificate is issued for an unlimited period and is valid throughout the territory of the Republic of Uzbekistan.
having work experience of at least five years after graduation from a higher educational institution, including in economics or law, at least two years.
A special training course for the training and professional development of tax advisors is carried out by state and non-state educational institutions accredited in the prescribed manner on the basis of a training program approved by an authorized state body.
A person who meets the qualification requirements has the right to apply to the authorized state body for admission to the qualification exam.
The organization and procedure for conducting a qualification exam is determined by a regulation approved by an authorized state body.
provision by a tax advisor of information received during tax advice to third parties without the written permission of the client (principal);
non-participation for three years in tax advice activities, as well as non-completion in the prescribed manner of continuing education;
establishing the fact of transferring a qualification certificate to another individual for the purpose of being used for participation in tax advice;
the entry into force of a court sentence imposing a penalty of deprivation of the right to occupy certain positions or engage in certain activities in the financial and economic sphere;
the entry into force of a court decision on the recognition of a citizen in the established order as legally incompetent or partially legally incompetent.
A person whose qualification certificate is terminated on the grounds provided for in paragraphs three, four and six of the first part of this article shall not be entitled to apply to the authorized state body with an application for a qualification certificate within three years from the date of the decision to terminate the qualification certificate.
The decision of the authorized state body on the termination of the qualification certificate may be appealed to the court in the manner prescribed by law.
establishing the illegality of the decision of the authorized state body on the issue of a qualification certificate;
A person whose qualification certificate has been revoked on the grounds provided for in the third paragraph of the first part of this article shall not be entitled to apply to the authorized state body for a qualification certificate within three years from the date of the decision to revoke the qualification certificate.
The decision of the authorized state body on the revocation of the qualification certificate may be appealed to the court in the manner prescribed by law.
An assistant to a tax advisor can be an individual who does not have a qualification certificate and who fulfills the tasks of a tax advisor related to tax advice without the right to sign a tax advice report.
The working conditions of the assistant tax advisor are determined by the employment contract concluded with the organization of tax advisors in the manner prescribed by law.
Working as a tax advisor will be included in the length of service required to obtain a qualification certificate.
It is prohibited for third parties to intervene in the activities of tax advisor organizations, to demand from them any information obtained during the provision of professional services, as well as to request such information from tax consultants, tax advisors and other persons involved in the process of providing tax advice.
Documents prepared in connection with the fulfillment of their tax advice duties cannot be seized or searched from tax advisors.
The tax advisor and his assistant cannot be questioned as a witness about the circumstances that became known to them in connection with the performance of their professional duties.
Tax advisors and their assistants cannot be involved by the court, law enforcement and regulatory authorities as experts and specialists, as well as in carrying out inspections.
The organization of tax advisors cannot be created by state authorities and administration, as well as economic management bodies.
Officials of bodies of state power and administration, as well as other persons who are forbidden to engage in entrepreneurial activity in accordance with the law, cannot be founders of an organization of tax advisors.
In order to represent and protect common interests, tax advisors and (or) tax advisor organizations have the right to create an association of tax advisors in the manner prescribed by law.
The organization of tax advisors is responsible for causing damage to the client (principal) as a result of non-fulfillment or improper performance of the contract for the provision of tax advice services. Losses, including lost profits, caused to the client (principal) are subject to compensation in the manner prescribed by law.
The tax advisor, in accordance with the law, is liable to the organization of tax advisors for damage caused as a result of poor-quality work, disclosure of trade secrets and other actions that entailed losses for the organization of tax advisors.