In Uzbekistan, an important step has been taken in making the tax system transparent and protecting entrepreneurs’ rights. According to the new resolution of the Cabinet of Ministers, tax inspections will now be conducted exclusively under video camera surveillance. Zamin.uz has analyzed the main aspects of this innovation.
Step toward transparency: what does Resolution No. 154 say?
According to the new government resolution, the procedure for recording control activities carried out by employees of the State Tax Service has been officially approved. The main purpose of this is to ensure impartiality during inspections and to clarify potentially disputed situations.
Which processes will be under the camera lens?
According to the regulation, tax authorities are required to compulsorily record a number of important inspections on video:
- Chronometric observations: the process of determining the volume of production or services provided;
- Employee count verification: examining the correspondence of the number of employees with the figures reported in documents;
- Payment discipline: proper use of cash register equipment (KKT) and bank terminals;
- Trade rules: compliance with established norms in the service and trade sectors.
Ease for entrepreneurs: work will not stop
One of the most important aspects of the new procedure is that the video recording process must not interfere with the entrepreneur’s activity. Inspectors are not allowed to disrupt the work schedule of the enterprise or store or to stop the workflow.
What will be reflected in the inspection report?
After the inspection is completed, the prepared document (report) will indicate information about the video recording device used and the important moments captured. This gives the entrepreneur the opportunity to use the video material as evidence in case of disagreement with the inspection results.
It should be emphasized that any video recording process is carried out only based on a special order from the leadership of the tax authority. This serves to prevent “arbitrary” inspections.
Dear entrepreneurs, how do you perceive this innovation? Do you think that video surveillance will strengthen trust between tax authorities and entrepreneurs?
