Article 13. Responsibility of officials of the state tax service

On state tax service (474-I-son) · Date: 29.08.1997 · In force

Officials of the state tax service are responsible in the manner prescribed by the legislation of the Republic of Uzbekistan for:

failure to perform or improper performance of their duties, violation of executive discipline;

non-compliance with the requirements of this Law and other legislative acts of the Republic of Uzbekistan;

causing material and moral damage to citizens, enterprises, institutions and organizations due to unlawful actions (inaction);

a decrease in production volumes and a decrease in the tax base of business entities due to their unlawful actions (inaction);

adoption of decisions that do not comply with the legislation of the Republic of Uzbekistan;

other offenses.

Losses caused by unlawful actions of tax officials during tax control are subject to compensation in the manner prescribed by law.

Exceeding by employees of state tax authorities of their official powers, as well as failure to fulfill the duties assigned to them entails disciplinary, administrative or criminal liability in the manner prescribed by the legislation of the Republic of Uzbekistan.

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Source of the text

National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/4585352

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Cite as: Article 13. Responsibility of officials of the state tax service On state tax service (474-I-son). neolex.uz/en/laws/law-40146/13 (lex.uz/docs/4585352)