In Bukhara, entrepreneurs, having entered into the trust of people with disabilities, enjoyed their right to tax benefits. Instead of 750,000 soums, they paid a little more than 100,000 monthly tax payments.

According to the press service of the State Tax Committee (STC), the spouses from Bukhara this year organized their own business of baking samosa.  During the preventive measures carried out by the tax authorities, it was revealed that newly minted businessmen, having gained trust of the disabled person, enjoyed his right to tax benefits. Instead of 750,000 soums of monthly tax payments, they paid a little more than 100,000 as the business was registered for Ikhtiyor Avazov - a person with disability of I group. 

Representatives of the tax service decided to find out other details of the current situation directly from Avezov. It turned out that both the man and his parents are seriously ill, and his wife is disabled too. In addition, the couple has two children. This family had no benefit from the business of the “entrepreneurs”.

In Bukhara city, a number of such offenses were identified during inspections at the Karvon apparel market by tax officers. In particular, Lilia Khamraeva registered a retail outlet in this market under the name of Fania Mavlyaeva, a disabled person (I group). At the same time, she was registered as an employee. Within the framework of the inspections, Khamraeva confessed her illegal deed. Thanks to a timely conversation with tax officials, she re-registered the outlet under her name, thereby avoiding administrative liability.

For information, Article 375 of the Tax Code states that graduates of vocational colleges, in the case of state registration as individual entrepreneurs within twelve months after graduating from college, are exempted from paying fixed tax for a period of six months from the date of their state registration as an individual entrepreneur. In the case of termination or suspension of activity for three or more months, within a year from the moment of state registration as an individual entrepreneur, a fixed tax is paid for the entire period of the activity.

But there are malignant violations.  Due to the unwillingness to honestly pay taxes to the state, seasoned businessmen close firms, reissue them to the name of young people and use the privileges provided.

For example, in 2017, citizen Fayziya Rakhimova enjoyed benefits for 6 months in the dekhkan market “Markaziy” by issuing documents for a young entrepreneur - a graduate of the college Ziyoda Narziyeva. The tax authorities conducted a detailed conversation with both of them, as a result of which the activity of the businesswoman was legalized.

A similar case occurred with Khusan Shamshiev - a resident of Puloti village of the Jandar district, a college graduate. His fellow villager Rano Bakhrieva decided to take advantage of the benefits given to him as a young entrepreneur.  Having issued a certificate of an entrepreneur for a young man in the same market and began trading activities. In the course of taxation inspections, Rano Bakhrieva acknowledged her mistake and re-registered her entrepreneur certificate under her name.

The STC stated that preventive measures taken by the tax authorities contribute to prevention of violations by entrepreneurs, allowing them to rectify the situation and avoid administrative liability (financial losses).