Article 7. Interaction of bodies of the state tax service with other bodies and organizations

The bodies of the state tax service carry out the tasks assigned to them in cooperation with other state bodies of government, local government bodies, citizens' self-government bodies, law enforcement, statistical and financial bodies, banks and other organizations. The specified bodies and organizations are obliged to assist the state tax service in the implementation of state control over compliance with tax laws and in the fight against tax violations.

The bodies of the state tax service, law enforcement, financial authorities, banks, in the manner determined by agreement between them, inform each other, including using interdepartmental electronic interaction, about available materials on tax violations and about measures taken to prevent them, about inspections, and also exchange other information in order to fulfill the tasks assigned to them.

The State Tax Committee of the Republic of Uzbekistan, within its competence, adopts legal acts affecting taxation in accordance with tax legislation.

In order to ensure taxpayer accounting and tax compliance, banks:

1) they can open settlement and other accounts for business entities only upon presentation of a document on their registration with the state tax service, and they inform this body no later than the next day about the opening of these accounts;

2) if business entities do not fulfill their obligations to the budget, close settlement and other accounts of these entities in accordance with a court decision;

3) execute orders (collection orders) of the state tax service bodies on the indisputable collection of tax and penalties from client taxpayers that are not paid on time proportionally according to executive documents providing for the transfer or issue of funds from the account to satisfy claims arising from labor legal relations, on the collection of alimony, on the payment of remuneration under copyright agreements, as well as on compensation for harm caused to life and health;

4) if funds are available from the client taxpayer, the amount of taxes and penalties shall be credited to the budget income on the day transactions are debited from his current or other account;

6) at the written request of the state tax service authorities suspend operations on the issuance, transfer or debit of funds from settlement or other accounts of taxpayers-clients. Suspension of operations on bank accounts is carried out in court, with the exception of cases provided for in paragraph 8 of the first part of Article 5 of this Law.