PROBLEMS OF VAT IN UZBEK TAX LAW: DUE DILIGENCE AND ABUSE OF RIGHTS

Abstract

The article discusses the problems of applying innovations (Articles 14-15 of the Tax Code) in the Tax Code of the Republic of Uzbekistan: the application of the concept of due diligence and abuse of the right. The State Tax Committee believes that the very fact of a transaction with "unscrupulous" taxpayers is not a manifestation of due diligence (Article 15 of the Tax Code) and will have to pay taxes for unscrupulous counterparties or prove the legality and validity of the transaction (operation). Thus, the tax authority replaces due diligence with the presumption of knowledge. In the author's opinion In fact, a taxpayer can be recognized as having acted without due diligence only if he knew or should have known (for example, due to affiliation) about violations. the presence of a transaction with an unfair counterparty does not in itself mean that the taxpayer abuses the right to receive tax benefits and fails to exercise due diligence. Quite often, the taxpayer himself becomes a victim of the counterparty's deception, and the head of the (unscrupulous) counterparty deliberately misleads the tax authorities that he knows nothing about the organization. Even if the taxpayer does not exercise due diligence, it is impossible to impose on him the obligation of another unscrupulous counterparty (as shown by foreign experience). The author proposes a number of measures for the correct application of the concept of due diligence and its limits, as well as the standards for proving the abuse of taxpayer rights.