Republic of uzbekistan ministry of higher education, science and innovations

Obligations of taxpayers . According to the Tax Code, taxpayers have the following obligations:
• Registering with the tax authorities in the prescribed order and terms, and in case of a change of postal address (even if non-profit organizations are re-registered), to notify the tax authorities in writing within ten days.
Taxpayers are required to register with the lower tax authorities and obtain a Taxpayer Identification Number (STIR) after passing the state registration in accordance with the current legislation. STIR is registered centrally by the State Tax Committee and delivered to taxpayers by lower tax authorities.
• Pay the appropriate amount of taxes and other mandatory payments on time and in full.
Taxpayers are obliged to pay the taxes and fees calculated during the reporting period to the budget in full on time. On the contrary, a fine of 0.05 percent is calculated for each day of delay in relation to the amount of taxes and fees not transferred to the budget by the tax authorities on time. The amount of the calculated penalty is covered from the net profit of the enterprise.
• Keeping accounting records and accounting documents in accordance with legal regulations.
The enterprise is obliged to keep the accounts and accounting documents specified by law in the course of its production and financial activities. Accounting in the enterprise is carried out on the basis of the relevant legal norms.
• Submission of financial statements, tax calculations or income declarations to tax authorities in accordance with the procedure established by law.
Taxpayers submit their calculations for each type of tax to the tax authorities without delay. Otherwise, financial and administrative sanctions will be applied to the enterprise and its officials.
• Submission of documents and information related to the calculation and payment of taxes and other mandatory payments, as well as documents confirming the right to benefits in connection with taxes and other mandatory payments to the tax authorities.
Taxpayers are required to submit relevant legal documents confirming the right to receive exemptions to the lower tax authorities, provided that tax payers are exempted from taxes and other mandatory payments in the Tax Code, decrees of the President of the Republic of Uzbekistan or other legal documents. They can use benefits only if there is a document confirming the right to benefits.
• To allow the officials of the tax authorities to enter the buildings and places related to the collection of income or the storage of taxation objects in order to check the issues of calculation and payment of taxes and other mandatory payments.
According to the inspection plan of the republican council coordinating the activities of the control bodies, when the activities of taxpayers are checked by the state tax service authorities, the enterprises should create conditions for inspection and inspection of all objects related to the object of taxation. Otherwise , the legal requirements of the tax authorities will be considered unfulfilled, and appropriate penalties provided for by the law will be applied to them.
• To fulfill the requirements of the tax authorities to eliminate cases of violations of tax laws.
It is mandatory for taxpayers to eliminate errors and deficiencies identified as a result of inspections conducted by tax authorities or fulfill their legal requirements within the scope of other powers.
Taxpayers may also have other rights and obligations assigned to them by the Tax Code and other legal documents.