Article 5. Rights of the bodies of the state tax service

The bodies of the state tax service, within their competence, have the right to:

1) check with taxpayers financial documents, agreements (contracts), plans, estimates, income statements and other documents, including electronic documents related to the calculation and payment of taxes, making mandatory funded pension contributions to individual accumulative pension accounts of citizens, as well as documents related to export-import operations;

2) during tax audits:

examine the territory, production, storage, trading and other premises, including places used by the taxpayer to generate income or related to the maintenance of taxable items;

make an inventory of property and control measurements of work performed, services rendered;

seal cash desks and places of storage of inventory items and documents (including in electronic form);

request documents related to the calculation and payment of taxes;

seize documents (copies, as well as originals), including electronic documents, as well as objects (samples of goods, products, raw materials, materials and semi-finished products), with the exception of documents and objects, the seizure of which leads to suspension of the taxpayer. The seizure of documents and items, leading to the suspension of the taxpayer, is carried out only on the basis of a court decision;

receive explanations from the taxpayer, as well as from persons performing managerial functions or functions of accounting and financial management, other materially responsible employees of the taxpayer;

involve a translator, expert and appoint an expert examination;

demand elimination of revealed violations of tax legislation;

perform other actions provided for by the Tax Code of the Republic of Uzbekistan and other legislative acts.

3) carry out checks on compliance with the rules of trade, sales of goods and the provision of paid services, as well as the timely delivery of cash proceeds to the bank;

4) use the data stored in a cash register with fiscal memory when conducting tax audits;

5) independently determine the amount of taxes to be paid to the budget and state trust funds, by calculation on the basis of the information about the taxpayer available to them, as well as data on other similar taxpayers in the event of loss or destruction of accounting documents by the taxpayer;