Tashkent, Uzbekistan (UzDaily.com) - A Resolution of the Government was adopted "On measures to further improve the accounting of taxpayers and simplify the procedure for refunding value added tax."

According to the Resolution:

- the practice of applying a risk-based approach will be expanded through the introduction of special procedures for registering VAT payers with tax authorities;

- refunds of VAT amounts subject to reimbursement to disciplined taxpayers are made on an expedited basis;

- the list of disciplined taxpayers is formed by the State Tax Committee based on the risk analysis program and is published on its official website.

In case of special registration of VAT payers with tax authorities, applications are considered within 7 days. 

If the results of the application are not submitted within this period, the VAT payer is automatically issued a certificate of special registration. 

From 1 January 2022, for VAT payers and legal entities, in the authorized capital of which the state share is more than 50 percent, it is mandatory:

- reflect all transactions related to the accounting of fixed assets, intangible assets and inventory, as well as the formation and reduction of the authorized capital in the automated system of state tax authorities "E-aktiv";

- in case of destruction and write-off of stocks after the expiration of the storage period in the course of economic activity, no later than 3 working days, reflect in the AIS "E-aktiv".

From 1 January 2022, lease (acquisition) or gratuitous use of real estate by legal entities will be registered with the state tax authorities. At the same time, enrollment is carried out remotely only in electronic form.

The resolution also approved the Regulation on the procedure for special registration of value added tax payers for value added tax with the tax authorities.