Tashkent — Resolution of the President of the Republic of “On measures to further develop the sphere of tax consulting” from 30 September 2020 was adopted in order to develop the institution of tax consulting and improve tax administration.
The document is expanding the powers of tax consultant organizations, in particular:
in the presence of their conclusion, the tax authorities will not carry out a tax audit of a voluntarily liquidated taxpayer with a low level of risk and an annual turnover of up to 1 billion soums over the past 3 years;
tax consultants are given the right to use computers, communications, audio and video recording devices in court, law enforcement and regulatory agencies.
Termination of the tax advisor certificate is prohibited for failure to participate in tax consulting for 3 years, if he carries out labor activities in the staff of lawyers’ formations, audit organizations, as well as other legal entities providing accounting services.
Taking into account foreign practice, from 1 January 2021, the following functions of the Ministry of Finance to regulate the activities of tax consultants are transferred to the Chamber of Tax Consultants of Uzbekistan:
– conducting qualification exams to obtain a tax advisor qualification certificate;
– issuance, suspension, termination and cancellation of a tax advisor qualification certificate;
– approval of training and professional development programs for tax consultants;
– keeping the register of tax consultants.
The Ministry of Finance is charged with:
– to assist the Chamber in organizing training courses for tax consultants, including in the form of distance learning, as well as preparing and conducting qualification examinations for tax consultants;
– to develop, by 1 April 2021, the draft Law “On Tax Consulting” in a new edition, which establishes the main provisions for self-regulation of the sphere of tax consulting and allows you to form an effectively functioning institution of tax consultants.