Regulations on the procedure for returning part of the value of purchased goods (services) to individuals were approved.

1% of the value of goods (services) purchased by citizens of Uzbekistan and foreign countries and stateless persons shall be refunded if their fiscal receipts are registered through a special mobile application of the tax authorities.

In the case of purchases of goods (services) with a corporate card, the bank card number of individuals is indicated when registering a receipt in a special mobile application of the tax authorities.

The following receipts are not registered in the special mobile application of the tax authorities:

•  receipts expired 10 days from the date of issue;
•  receipts for which part of the value of previously registered or purchased goods (services) is returned;
•  payment receipts received as a result of the purchase of car, air and rail tickets, as well as for communication and utility services;
•  receipts of individuals included in the register of suspicious buyers.

Reimbursement of a part of the value of goods (services) purchased by an individual is not included in the total income of this individual.

A regulation on the payment of monetary rewards to individuals who have notified the tax authorities of cases of tax violations through a special program has been approved.

The tax authorities shall be notified of the detected tax offenses through a special program of the tax authorities with the following information: the type of tax offense committed; the location of the business entity that committed the tax offense.

When reporting violations, an individual indicates a mobile phone and bank card numbers in a special program of the tax authorities.

A one-time cash reward is set at 20% of the fines imposed for tax offenses.

One-time monetary reward is paid to individuals for notifying the tax authorities of the following cases:

•  violation of the order of use of online cash registers and payment terminals;
•  artificial increase or decrease of prices depending on the form of payment on cash or plastic cards;
•  business activity is carried out without state registration;
•  the use of counterfeit markings or the absence of markings on products that require mandatory digital marking by means of identification;
•  other cases of violation of the rules of trade and services.