Pursuant to a Resolution of the Cabinet of Ministers, the Regulation establishing the Expert Council on Tax Disputes under the Chamber of Commerce and Industry of the Republic of Uzbekistan has been approved. The newly established Expert Council is designed to serve as a platform for impartial and professional review of tax-related disputes arising between business entities and tax authorities.

 

Key Objectives and Functions

 

The Regulation defines the structure, procedures, and responsibilities of the Council, which include:

Reviewing tax disputes between entrepreneurs and tax authorities, and issuing formal conclusions and recommendations;

Analyzing legislative and regulatory acts in the field of taxation and developing proposals to improve law enforcement practices;

Strengthening collaboration with the business community, government institutions, and academic organizations to ensure transparency and fairness in tax dispute resolution.

The Council is committed to ensuring impartiality, legality, fairness, and consistency in the interpretation and application of tax laws. Importantly, it emphasizes that all unresolved contradictions and ambiguities in tax legislation should be interpreted in favor of the entrepreneur, thereby supporting the principles of a fair and business-friendly tax environment.

 

Procedure for Appeals and Consideration

 

Entrepreneurs may submit appeals to the Council following the established procedure. Once a submission is received, the Secretary of the Council conducts a preliminary review and informs the applicant in writing about the feasibility of including the issue in the Council’s agenda.

The Council’s Secretariat prepares the agenda in coordination with its leadership, ensuring that each session addresses relevant and pressing issues faced by businesses. Following each meeting, the Council prepares certified extracts of its conclusions and distributes them to its members, the applicant, and other concerned parties.

The conclusions and recommendations issued by the Council are subsequently reviewed by the competent state authorities, which are obliged to inform the Council of the outcomes of their consideration.

 

Structure and Operations

 

The composition of the Expert Council will be approved by a Presidential Resolution. Its sessions will be held on a regular basis to ensure continuous engagement and timely resolution of tax disputes.

 

This initiative marks a significant step toward enhancing dialogue between the state and the business community, improving transparency in tax administration, and strengthening trust in the system of tax dispute resolution in Uzbekistan.