Uzbekistan is amending the rules for rewarding citizens who report tax violations. Authorities have decided to limit the frequency of payments to "mobile assistants" in order to curb the activities of professional "receipt hunters" while maintaining incentives for ordinary consumers.

Temur Ismailov, head of the Tax Committee department, announced that a fine of 5 million soums has been set for entrepreneurs for violations involving cash registers and payment terminals. Citizens who report the failure to issue a receipt are entitled to a reward of 20% of this amount.

Under the new rules, violations can be reported unlimited times, but the monetary reward will be paid no more than once a month. This measure aims to prevent abuse by individuals who have turned the search for violations into a systematic source of income and to reduce excessive pressure on entrepreneurs.

Another important initiative is the limitation of penalty charges. Previously, businesses often faced situations where the accrued penalty on debts exceeded the principal tax amount. Now a strict rule is established: the penalty cannot exceed the principal debt amount. This change will significantly ease the burden on businesses, allowing them to close debts without the risk of financial collapse.

Significant changes have also been made to the procedure for suspending a VAT payer certificate. Previously, this process was automated, leading to "collective irresponsibility" — if a court found the cancellation of the certificate illegal, it was impossible to determine who made the mistake.

The automatic mode is now replaced by a personal approach. The responsibility for making the decision is assigned to the head of the tax authority or their deputy — they will sign the decisions to suspend the VAT certificate. Personal responsibility of the leadership is expected to minimize the number of unjustified blockings and increase the transparency of the agency's work.

Source: podrobno.uz