10:57 / 14.05.2022
Order of payment for reporting tax offenses established

The government resolution “On additional measures to increase the effectiveness of public control in trade and services” was adopted.

Regulations on the procedure for returning part of the value of purchased goods (services) to individuals were approved.

1% of the value of goods (services) purchased by citizens of Uzbekistan and foreign countries and stateless persons shall be refunded if their fiscal receipts are registered through a special mobile application of the tax authorities.

In the case of purchases of goods (services) with a corporate card, the bank card number of individuals is indicated when registering a receipt in a special mobile application of the tax authorities.

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

•  receipts expired 10 days from the date of issue;
•  receipts for which part of the value of previously registered or purchased goods (services) is returned;
•  payment receipts received as a result of the purchase of car, air and rail tickets, as well as for communication and utility services;
•  receipts of individuals included in the register of suspicious buyers.

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

A regulation on the payment of monetary rewards to individuals who have notified the tax authorities of cases of tax violations through a special program has been approved.

The tax authorities shall be notified of the detected tax offenses through a special program of the tax authorities with the following information: the type of tax offense committed; the location of the business entity that committed the tax offense.

When reporting violations, an individual indicates a mobile phone and bank card numbers in a special program of the tax authorities.

A one-time cash reward is set at 20% of the fines imposed for tax offenses.

One-time monetary reward is paid to individuals for notifying the tax authorities of the following cases:

•  violation of the order of use of online cash registers and payment terminals;
•  artificial increase or decrease of prices depending on the form of payment on cash or plastic cards;
•  business activity is carried out without state registration;
•  the use of counterfeit markings or the absence of markings on products that require mandatory digital marking by means of identification;
•  other cases of violation of the rules of trade and services.

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