The order of provision of payment for those who report tax violation has been determined

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On 12 May, the Cabinet of Ministers adopted a decision «On additional measures to increase the effectiveness of public control in the sphere of trade and services».

The decision approved the regulation on the procedure for the return of part of the value of purchased goods (services) to natural persons.

According to the regulation, 1% of the value of goods (services) purchased by citizens of Uzbekistan and foreign countries and stateless persons is returned if their fiscal receipts are registered through a special mobile application of the tax authorities.

In the case of the purchase of goods (services) from a corporate card, the bank card number of individuals is indicated at the checkout in a special mobile application of the tax authorities.

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

• receipts in excess of 10 days from the date of issue;
• receipts which were already registered and refunded;
• receipts for purchase of cars, air and railway tickets, as well as receipts for payment of communications and utilities;
• checks of persons included in the register of suspicious buyers.

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

The decision also approved the provision of payment of monetary remuneration to individuals who have notified the tax authorities of cases of tax offenses through the the special application.

According to this, the tax authorities will be notified about the detected tax offenses through a special program of tax authorities including the following information:

• the type of tax offense committed;
• the location of the entity that committed the tax offense.

When reporting violations, an individual provides a mobile phone number and a bank card in a special program of tax authorities.

The lump sum monetary remuneration is set at 20 percent of the amount of the fine imposed for tax offences.

The lump-sum cash bonus is paid to individuals for notifying tax authorities in the following cases:

• violation of of the rules of the use of the online cash registers and payment terminals;
• artificially increase or lower prices depending on the form of payment by cash or plastic cards;
• business activity carried out without state registration;
• use of counterfeit markings or lack of markings on goods requiring mandatory digital marking by means of identification;
• other cases of trade and services violations.

Sunnatilla Abdullayev Shaxzod Nusratulloyev
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