1. The activities of the state tax authorities

2. The plan: 1. Formation of the tax authorities
2. The activities of the State Tax Committee
3. Powers of the State Tax Committee
4. Characteristics of state tax departments and inspectorates
5. The management structure of the tax authorities
6. Classification of structural subdivisions of the State Tax Committee R. Uzbek.
7. Additional powers of the state tax authorities
8. Responsible officials of the State Tax Service

3. 1. New conditions for the functioning and development of the economy of an independent state, the transition to the market demanded a completely new system of taxation, and this in turn - a new structure of a mechanism for its operation in the most optimal conditions.

4. The formation and functioning of the tax authorities began with the approval by the Supreme Council of the Republic on June "Regulations on the state tax authorities of the Republic of Uzbekistan" and the adoption, in accordance with the 12 August Resolution of the Cabinet of Ministers № 217 "On state tax authorities R. Uzbek.". This date - August 12, The system of tax authorities determined the day of their birth as an independent public service of the Republic.

5. 2. Decisions of the State Tax Committee R. Uzb
2. Decisions of the State Tax Committee R. Uzb. Taken within view of his authority are obligatory for all ministries, departments, local authorities, enterprises, institutions and organizations regardless of ownership and subordination, as well as citizens in the territory of R. Uzbek.

6. According to the State Tax Committee R. Uzbek
According to the State Tax Committee R. Uzbek. Is the central body of state control in the field of tax compliance of customs legislation, the protection of economic and property rights of the state, and located the General Customs Directorate, the Main State Tax Administration of the Republic of Karakalpakstan,

7. state tax administration regions and Tashkent city, state tax inspection of regions, cities and districts in the cities, the Customs Service of the Republic of Karakalpakstan, regions and Tashkent city, customs stations form a unified system of tax and customs R. Uzbek.

8. 3. The regulatory - methodological powers:
-authority to organize activities in the field inspections and audits of financial and economic activity of the taxpayer;
-authority to issue departmental regulations concerning the clarification of certain provisions of the tax laws;

9. information and advisory powers, the power to promote and explain the implementation of tax laws, bringing to the taxpayer of the tax legislation regulations (they can also be called the power of a preventive nature);

10. authority to organize the recording of income taxes and other obligatory payments to the budget, and analyze tax information in relation to the forward-looking indicators of revenue, for tax statistics;
authority for maintenance of the system and the assignment of identifikatsionnyhnomerov taxpayers (registration of taxpayers).

11. Fiscal-control
authority to:
- monitoring of performance taxpayers tax laws;
-authority for implementation of measures aimed at preventing violations of the tax laws;
-authority to prevent damage, the elimination of losses caused by the taxpayer or the budget;

12. authority on the application of measures of legal responsibility to offenders legislation, including tax;
authority to exercise control over the activities of state trading enterprises, service providers and monitor the implementation of the law on taxpayer cash turnover;
authority to control the movement of foreign currency in export-import and other currency transactions of individuals and legal entities.

13. Powers of public security character:
-authority for the development of international tax relations;
powers of the HR (operating, advanced training, etc.).

14. In turn, the main tasks of the state tax service are:
monitoring compliance with tax laws, pravilnostyuischisleniya, timely payment of taxes and mandatory payments vovnebyudzhetny Pension Fund of the Republic of Uzbekistan;

15. ensuring the necessary conditions of tax compliance, okazaniepomoschi taxpayers in meeting tax obligations;
directly involved in the implementation of fiscal policy;
ensuring full and timely accounting of subjects and objects of taxation;
detection, prevention and suppression of tax offenses.

16. 4. Regional State Administration of Taxation is the territorial state control in the field to ensure compliance with tax law, the protection of the economic interests and property rights of the state.
Regional State Administration of Taxation to work closely with the local customs authorities in the enforcement of the provisions of the State Tax Committee of the Republic of Uzbekistan.

17. Bodies under the jurisdiction of the State Tax Administration, which form a single system of tax authorities are state tax departments of regions, cities and districts in cities.
State Administration of Taxation report on its activities only to the State Tax Committee R. Uzbek. Tax inspection reports is only to their direct leadership in the face of the State Tax Committee R. Uzb., The State Tax Administration of the Republic of Karakalpakstan, regions and Tashkent city.

18. 5. The structure of the tax authorities of the republic is a three-level hierarchy of controls, including - the central office, regional tax administration, including the Republic of Karakalpakstan and local tax offices in the cities and districts. On the same principles based and customs of Uzbekistan, which since 1994 is part of the State Tax Committee.

19. Managers are:
Chairman, Vice-Chairmen and board.
Chairman of the State Committee headed, distributes duties among his deputies, shall be personally liable for performance of the tasks and responsibilities of the State Committee.

20. 6. The State Tax Committee has structural units, such as:
units, in which only the methodology of taxation;
unit to oversee the tax legislation;
unit to oversee the implementation of legislation in other areas;
units with law enforcement functions, conducting the inquiry, the investigative measures;
unit auxiliary facilities.

21. General Directorate for the regime and staff management of the State Tax Committee. Priority in its activities have become problems in the field:
human resource management;
security regime, and the fight against corruption and tax authorities;
tax compliance by the state tax service and monitor their financial - economic activity.

22. 7. Currently, the state tax authorities in cases involving violations of the tax laws are the bodies of inquiry. This rule was introduced in the legislation R. Uzbek law. June 14, 1991 and is enshrined in Article 38 of the "Bodies inquiry" Criminal - Procedural Code R. Uzbek. Legislation include tax investigations division among the inquiry, which means that they have the right to initiate criminal investigations and carry out within their competence.

23. All officers of the Tax Service of any kind are prohibited from engaging in entrepreneurial activities, working part-time at enterprises, institutions and organizations, with the exception of scientific, educational and creative activity.

24. 8. According to Article 13 of the Law "On the State Tax Service," officials of the State Tax Service shall be liable in accordance with the legislation R. Uzb., For:
No performance or improper performance of his duties, violation of executive discipline;
failure to comply with this law and other legislative acts of R. Uzbek.

25. causing material and moral damage to citizens, enterprises, institutions and organizations by misconduct;
reduced production reduction of the tax base from economic objects by their misconduct;
decision contrary to the law P. Uzb.;
other offenses.