According to the document, from January 1, 2022:

- financial sanctions for offenses revealed by the results of a cameral tax audit will not be applied;
- financial sanctions for non-submission by business entities of tax reporting within the established time frame will be canceled.

The decree supports the proposal of the State Tax Committee on the calculation and formation, as an experiment, in January-July 2022 by tax authorities of tax reporting on VAT, excise tax, turnover tax, land tax from legal entities of taxpayers registered with the state tax management of the Khorezm region.

The order is also established in accordance with which, within the framework of the experiment:

a) tax authorities calculate and form tax reporting:
- on land tax from legal entities – based on data from the Cadaster Agency;
- for VAT, excise tax and turnover tax – based on the data of electronic invoices and online cash registers, as well as other data available with the tax authorities;

b) tax reports generated by tax authorities are sent through the personal account of the taxpayer at least 10 days before the deadline for submitting the relevant tax reports by taxpayers;

c) the taxpayer, within 5 days from the date of receipt of the tax reports generated by the tax authorities, approves it or, if there are objections, rejects, processes and submits tax reports to the tax authorities in accordance with the established procedure.

The State Tax Committee, together with the interested ministries and departments, is entrusted with:

a) by January 1, 2022, creating an opportunity for taxpayers to display taxable items or other tax-related items required for calculating value added tax, excise tax and turnover tax in electronic invoices;

b) submitting to the Cabinet of Ministers:
- by November 1, 2021, proposals on amendments and additions to legislative acts arising from this Decree, as well as on strengthening measures of responsibility for violation of the requirements for the submission of data on taxable objects and (or) other objects related to taxation;
- by August 1, 2022, proposals for extending the experiment to taxpayers in all regions of the republic and expanding the list of taxes for which tax reporting is formed by tax authorities, with an in-depth analysis of the results of the experiment.