The Cabinet of Ministers has adopted the decree “On additional measures to further improve tax administration”. The resolution, along with other documents, approved the Regulation on the procedure for conducting tax monitoring.
 
The subject of tax monitoring is compliance with tax legislation, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes and fees by a legal entity in relation to which tax monitoring is carried out.
 
Tax monitoring covers all taxes and fees in respect of which a legal entity is a taxpayer. It is carried out by the tax authority on the basis of a decision to conduct tax monitoring and is voluntary.

Monitoring is carried out if the income of a legal entity for the previous year, according to the annual financial statements, amounted to at least 10 billion soums. The authorized officials of the tax authority and the taxpayer are considered participants in tax monitoring.
 
The Regulations on Tax Monitoring prescribe the following procedures:

• filing an application for tax monitoring and information cooperation regulations;
• carrying out tax monitoring;
• submission of documents (information), ensuring information cooperation during the period of tax monitoring;
• sending a request for the provision of documents (information) in electronic form;
• presentation of a reasoned opinion of the tax authority on the issues of the correctness of calculation, completeness and timeliness of payment of taxes and fees;
• mutual agreement procedures.