Article 3. Bodies of the state tax service

The bodies of the state tax service are the State Tax Committee of the Republic of Uzbekistan, the state tax departments of the Republic of Karakalpakstan, regions and the city of Tashkent, as well as the state tax inspectorates of districts, cities and districts in the city.

As part of the State Tax Committee of the Republic of Uzbekistan, a special control and auditing unit is being created to carry out supervisory and documentary audits and audits of the financial and economic activities of taxpayers — legal entities, individual entrepreneurs and individuals, as well as a special unit for the regime and personnel work in the state tax service bodies with their territorial divisions.

The bodies of the state tax service in their activities are guided by the Constitution of the Republic of Uzbekistan, this Law, other legislative acts, as well as international treaties of the Republic of Uzbekistan.

The bodies of the state tax service carry out their activities independently of government bodies, local government bodies in accordance with the law.

Decisions made by the state tax authorities within their competence are binding on all taxpayers — legal entities, individual entrepreneurs and individuals.

The bodies of the state tax service are legal entities, are maintained at the expense of the republican budget, have a seal with the image of the State Emblem of the Republic of Uzbekistan and with its name.

The structure of the Central Office of the State Tax Committee of the Republic of Uzbekistan with the maximum number of its employees is approved by the President of the Republic of Uzbekistan. The regulation on the State Tax Committee of the Republic of Uzbekistan, as well as the standard structure of state tax administrations of the Republic of Karakalpakstan, regions and the city of Tashkent, state tax inspections of districts, cities and districts in the city are approved by the Cabinet of Ministers of the Republic of Uzbekistan.