Tax control inspections will now be video recorded

Tax control inspections conducted by Uzbekistan’s tax authorities will now be video recorded. This is stipulated in the regulation “On the Procedure for Video Recording Tax Control Measures Conducted by the State Tax Service Authorities in the Activities of Taxpayers,” approved on April 9.

Under a Cabinet of Ministers resolution adopted on April 9, amendments and additions were introduced to several government decisions, while some others were declared no longer in force.

In particular, according to the additions made to government Resolution No. 1 of January 7, 2021, the regulation “On the Procedure for Video Recording Tax Control Measures Conducted by the State Tax Service Authorities in the Activities of Taxpayers” was approved.

According to the regulation, control measures will be video recorded on the basis of an order issued by the head of the tax authority or the deputy head authorizing the tax inspection.

The following will be subject to video recording during tax control measures conducted by the tax authorities:

• the registration of taxable objects;
• the inspection of timekeeping records;
• the verification of whether the actual number of employees and workers of the taxpayer corresponds to the number reflected in tax reports;
• the use of cash register equipment and payment terminals;
• compliance with trade and service provision rules, and others.

Tax control measures will be video recorded in a manner that does not interrupt the lawful activities of taxpayers and does not cause harm to their operations.

The report drawn up following the control measure will include information about the device used for video recording, including its model and serial number, as well as details of the recorded circumstances.

It is worth noting that, starting from April 1 this year, cash transactions for the purchase and sale of housing and vehicles were abolished in Uzbekistan. In addition, the sale of oil and gas products to the public through vehicle fueling stations, as well as services for charging electric vehicles, can no longer be carried out in cash.