A new procedure for changing the tax payment deadline has been proposed.
Uzbekistan is proposing to simplify the procedure for deferring or paying taxes in installments. According to the draft, this option would include the use of insurance policies, electronic submission of applications, and reducing the time for their consideration from 30 to 20 days.
A draft law has been developed to amend and supplement certain resolutions of the Government of Uzbekistan. It proposes, among other things, to update the procedure for changing the tax payment deadlines of taxpayers by local government bodies.
According to the draft, the current procedure will apply to taxes levied on turnover, as well as to additional taxes and financial sanctions calculated as a result of tax audits on these taxes.
It is also proposed to include an insurance policy among the existing security measures for providing the opportunity to defer or pay taxes in installments. This provides for the possibility of deferring or paying taxes in installments by the authorized body, regardless of the financial situation of the taxpayer and the presence of exceptional circumstances.
Another important change concerns the process of submitting applications. It is stipulated that interested parties will submit applications through the portal of electronic state services of tax authorities. In some cases, it will be possible to apply to the district or city khokimiyat in the territory where the taxable object is located, either in paper or electronic form.
In addition, it is proposed to devolve some powers related to changing the tax payment deadline to the territorial level. In particular, the process involves the participation of district and city khokimiyats and district and city councils of people's deputies.
The draft document also provides for reducing the 30-day period for making relevant decisions to 20 days.
These changes are still drafts and will be included in the current regulations only after their adoption.