President Shavkat Mirziyoyev strictly warned the khokims and state tax authorities not to accomplish the forecasted budget revenue indicators by collecting extra taxes from taxpayers, follows from the presidential decree of December 30.
According to the document, a procedure is established in accordance with which from January 1, 2020 the excessively collected amount of taxes is refunded with interest paid at a rate equal to the refinancing rate of the Central Bank of Uzbekistan:
- for taxes credited to the republican budget - at the expense of the republican budget of Uzbekistan;
- for taxes credited to the republican budget of Karakalpakstan, local budgets of regions and the city of Tashkent, budgets of districts and cities - at the expense of relevant local budgets;
- for taxes distributed between the organizations of the budget system - at the expense of the respective budgets, in proportion to the norms of their deductions.