Republic of uzbekistan ministry of higher education, science and innovations

2. Rights and obligations of taxpayers
Rights of taxpayers . According to the current Tax Code, taxpayers have the following rights:
• To receive information and advice from tax authorities on issues of tax legislation.
Taxpaying legal entities and individuals have the opportunity to go to the lower state tax service bodies where they are registered and get relevant information or advice free of charge in order to fulfill their obligations to the budget without errors.
• Use of tax benefits in accordance with the procedures and grounds established by the Tax Code and other legal documents.
Taxpayers have the right to use benefits provided not only in the Tax Code, but also in relevant decisions and decrees of the Cabinet of Ministers or the President of the Republic of Uzbekistan. For example, according to the decision of the President of the Republic of Uzbekistan dated January 26, 2009 No. 1047 "On additional measures to expand the production of food products and fill the domestic market" until January 1, 2012 the main type of activity, provided that free funds are purposefully directed to the technical re-equipment and modernization of production enterprises, including the establishment of new laboratories and equipment of existing ones, mastering the production of new types of products, as well as the development of the raw material base micro-firms and small enterprises specializing in meat and milk processing are given a 50% reduced rate of the single tax payment.
• Applying to the budget with a written application to return the amount of taxes and other mandatory payments.
Taxes overcharged to the budget will be returned to taxpayers within 30 working days or, if there is a debt from other taxes and fees, it will be directed to cover that debt.
• Acquaintance with available information from tax authorities regarding fulfillment of one's tax obligations to the budget regarding taxes and other mandatory payments.
In accordance with this, taxpayers have the opportunity to receive advice and get acquainted with information on taxation issues related to their economic and financial activities from lower tax authorities.
• Acquaintance with the inspection materials conducted by the tax authorities and receive the inspection documents, in case of dissatisfaction with the results of the inspections, submit written objections to the tax authority within a period of ten days.
It is necessary to introduce the document to the officials (chief accountant) of the enterprise about the errors and omissions identified during the audit of the activity of taxpayers by the tax authorities, additional taxes and other mandatory payments, calculated financial fines. The management of the enterprise may consider the results of the inspection to be incorrect and may object. In such a case, the taxpayer can apply in writing to the management of the tax office or to the higher tax authorities. An expert commission has been established in the tax offices, and the written objections of taxpayers will be considered by this commission within a month and the result will be notified to the applicant. In such a case, the collection of additional taxes and other mandatory payments and financial fines against the taxpayer will not be suspended as a result of the audit.
• Appeal to the higher tax authorities or the court on the decisions of the tax authorities and the actions of their officials.
In some cases, the decisions made by tax authorities within the scope of their authority may cause objections from taxpayers or they consider the actions of their officials to be contrary to the tax law, and in order to put an end to them, higher tax authorities (State Tax Administration, He can file a claim with a complaint to the State Tax Committee) or to the court. This situation sometimes occurs in practice.
• Independently correct the mistakes they made in accounting for the object of taxation, calculating and paying taxes and other mandatory payments.
If taxpayers, after submitting the tax calculation to the lower tax authorities within the terms established by the law, identify errors and deficiencies, they must correct it and immediately resubmit the tax calculations to the tax authorities. Otherwise, they will have to answer to the law.
Taxpayers may also have other rights stipulated in the Tax Code and other legal documents.