Filing tax returns and declarations

The process of filing tax filings or declarations and filling out application forms, providing legal assistance with tax filing deadlines, as well as state registration of business entities are carried out by the legislation.

The procedure for filing tax returns or declarations is set out in the Tax Code. If by law, an independent auditor is involved in filing the tax report, he/she must sign, stamp and file the tax declaration including his taxpayer identification number.

If more than one person files the report, it is signed only by the main person. The tax report must be signed by the taxpayer or his / her authorized representative. Reports that have not been submitted or untimely submitted by the taxpayer can be submitted to the taxpayer until the date of the mobile tax audit.

Submission period

The timeframes for filing the declarations are determined by different periods for each tax. As an example, a value-added tax return is submitted to the tax authority by the taxpayer no later than the 20th of the month following the reporting period for each reporting period.

In the event of liquidation of a legal entity with a taxpayer or termination of the activity of an individual engaged in entrepreneurial activity without the establishment of a legal entity, a VAT declaration must be submitted to the tax authority within 30 days, provided that it is not later than the period specified in the Tax Code.

In this case, the tax period covers the period from the beginning of the reporting period to the day when the taxpayer ceased to exist. If the taxpayer applies for deferral of profit tax or income tax before the reporting period expires and the tax period is due to be paid in full, the reporting period shall be considered as extended for three months.

Deadlines for payment of taxes

The deadlines for payment of each tax are determined by the legislation. The change in the timeframe for payment of taxes is made only in the manner prescribed by the Tax Code.

The taxpayer pays interest on payment of taxes due to violation of tax payment dates and conditions. Tax repayment must occur by the calendar year or by the end of the calendar year, months, decades, decades, days and days, as well as events. is indicated by the indication

The taxpayer shall have the right within 5 years after the end of the tax reporting period to request a recalculation of accrued taxes, interest and financial sanctions and recalculated amounts, refund or replacement of overpaid taxes.

Submission of tax returns

In the case of voluntary tax disclosure, only the amount of tax assessed by the taxpayer on the report is paid to the budget. In case of untimely submission of tax returns (reports), the tax authorities will take appropriate measures. Submission of tax reporting in electronic form is carried out in the manner determined by the relevant executive authority.

According to the Tax Code, tax returns are not accepted by the tax authority only in one of the following cases:

  • If the taxpayer identification number is not indicated or incorrect;
  • If the tax period is not reflected;
  • Failure to sign tax stamp and seal affirmation issued by a legal entity that is a taxpayer;
  • Failure to file tax returns by a natural person who is a taxpayer.
  • In case of non-compliance with the tax legislation of the Republic of Uzbekistan, the tax reporting sent by legal entities and individuals to the taxpayer in electronic form.

Legal services in the preparation of tax returns

Also, the experts of our company will take the necessary steps to prevent the liability of the individual entrepreneurs and legal entities for the timely payment of taxes and whether or not the filing of tax returns is timely or not.

We also explain how to fill out a declaration, report and application forms. You can trust us with the issues of state registration of business entities without going anywhere or applying.

Apply here to receive the service online.

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