The Ministry of Finance and the State Tax Committee issued a joint statement on a number of concessions in this regard after objections to the news in the tax administration.
I. On the application of new automated information systems
1. “E-aktiv” software product
a) Involvement of business entities in the implementation of the program will be carried out gradually in 2022. At the same time, from April 1, 2022, the requirement for mandatory use of the “E-aktiv” program will apply only to 4 categories of goods (cement, glass, wood and cotton).
Based on the results of the application of the program on 4 categories of goods in practice, the list of goods will be gradually expanded by the State Tax Committee.
At the same time, it is planned to complete the implementation of the program in all categories of goods in the IV quarter of 2023.
b) By the end of 2022, working groups will be established with representatives of taxpayers and experts to form a complete catalog of goods and services, to determine their basic conditional units in a simple and easy-to-use form.
Liabilities to taxpayers for non-use of “E-aktiv” software products (except for goods included in the category of experimental goods) and indication of identification codes of products and services that do not actually correspond to the delivered goods (services) will not apply until September 1, 2022.
2. On the automated system of risk analysis of VAT payers
a) In addition to the previously submitted 3-month period (from October to December 2021), the application of the following tax risk criteria (cases) of taxpayers will be suspended until January 1, 2023:
- the head or the person performing the functions of financial management is not approved by the Unified National Labor System (factor #1);
- lack of own real estate, leased or free use real estate (factor #4);
- the address of the taxpayer coincides with the address of the nominal location (less than 18 square meters) (factor #6);
- existence of untimely submission of tax reports in the last twelve months (factor #14);
- no or less than 4 employees (factor #15).
These criteria do not apply to large taxpayers and newly registered taxpayers as VAT payers.
b) Working groups will be established together with taxpayer representatives and experts to improve the criteria (conditions) of tax risk and provide practical assistance to taxpayers in eliminating them.
II. Property tax
According to the Tax Code, from January 1, 2022, the calculation of property tax is carried out taking into account the minimum value (as a tax base) set in absolute value per 1 square meter.
1. Recommendations were made to the territorial financial and tax authorities to make proposals to the Jokargy Kenes of the Republic of Karakalpakstan and the regional councils of people’s deputies on the wider application of reducing coefficients.
2. At the Ministry of Finance, a meeting was held with representatives of the State Tax Committee and the Cadaster Agency with professional associations of appraisers, who assessed the issues raised by taxpayers on the conduct of independent assessments. Following the meeting, the following additional decisions were made:
a) The results of an independent assessment conducted by the taxpayer in 2020-2021 will be accepted to determine the tax base.
In this case, taxpayers will be given the right to assess a separate (independent) building or structure that is part of a single property complex;
According to the Tax Code, if the value of 1 square meter of the object is lower than the established minimum value, the taxpayer has the right to engage independent appraisers to conduct an assessment of the value of real estate objects. In such cases, the results of the independent assessment will be recognized as the tax base.
b) The procedure for determining the tax base for water towers, reservoirs, umbrellas, concrete platforms and walls (curbs) and other similar objects in the same manner as in 2021 will be maintained.
In the process of working with appraisers, a list of real estate objects to which the minimum value does not apply will be filled in.
III. Communication with the business community
The Ministry of Finance and the State Tax Committee, together with professional organizations, will hold regular meetings with business entities on measures taken to continue dialogue with the business community and new software products. Also, suggestions and questions of entrepreneurs, including proposals received by the tax authorities through the Telegram-channels will be discussed.
The Public Council under the State Tax Committee will continue to work more actively, in which the issues under consideration, as well as their results will be communicated to the public through the media.
The Ministry of Finance and the State Tax Committee have agreed to hold regular meetings with members of the Chamber of Commerce and Industry, the Chamber of Tax Advisers, the Chamber of Auditors of Uzbekistan and the National Association of Accountants and Auditors of Uzbekistan. The purpose of these meetings is to openly cooperate and communicate with the business, professional community and experts on issues of interest to them in the field of tax legislation.
Taxpayers can also submit their proposals and questions through the site buxgalter.uz, which will be considered by the Ministry of Finance and the State Tax Committee after summarizing.
Other stakeholders are also invited to the open dialogue, the joint statement reads.
