The draft Tax Consulting Bill of the Republic of Uzbekistan was submitted for discussion. The purpose of the draft is to form an institution of tax consultants that defines the basic rules of self-government in the field of tax consulting and works effectively, regulates relations in the field of tax consulting, and provides taxpayers with qualified tax advice.

The main objectives of the bill are:

• bringing the sphere of tax consulting in the country to a new level and further improvement of this institution;
• provision of high-quality and qualified tax advisory services to taxpayers;
• settlement of disputes between business entities and tax authorities;
• coordination of tax consulting in line with regulations applied in international practice;
• increasing the role of non-governmental non-profit organizations in the field of tax consulting;
• ensuring the transparency of the process of obtaining a qualification certificate of a tax consultant.

The developed bill consists of 8 chapters and 33 articles. It reflects the norms set out in the Decree of the President "On measures for the further development of the sphere of tax consulting", in particular:

a) The following functions are assigned to the Chamber of Tax Consultants:

• conducting qualification exams for issuing qualification certificates to tax consultants, issuing and terminating qualification certificates;
• approval of training programs and retraining of tax consultants;
• maintaining a register of tax consultants.

b) recognition by tax authorities of opinions on taxes issued by organizations of tax consultants during the voluntary liquidation of taxpayers with an annual turnover of up to 1 billion soums over the past 3 years;

• non-termination of the qualification certificate of a tax consultant in the case of his work in the staff of lawyer structures, audit organizations, other legal entities providing accounting services;
• grant tax consultants the right to use audio and video recording tools when considering cases related to complaints against actions and (or) inaction of tax officials.

It is proposed that the Ministry of Finance shall be responsible in the field of tax consulting. At the same time, the authorized state body shall:

• develop and approve legal acts regulating tax consulting activities, including national standards;
• provide technical and methodological assistance to the Chamber of Tax Consultants in conducting qualification exams for obtaining a qualification certificate of a tax consultant and organizing training for candidates for obtaining a qualification certificate of a tax consultant;
• exercise other powers in accordance with the law.

The Chamber of Tax Consultants is empowered to approve draft legislation, including rules and regulations governing relations in the field of tax consulting.

The tasks and functions of the Chamber of Tax Consultants are determined. The tasks are:

• association of tax consultants and organizations of tax consultants and representation of their interests;
• protection and support of professional interests of tax consultants;
• participation in the process of improving tax legislation and legislation on tax consulting.

The concept of an assistant tax consultant is introduced. Tax consultant assistant - an individual engaged in certain types of professional activities.

An assistant to a tax consultant may be involved in tax consulting if he is on the staff of a tax advisory organization or if a civil law contract has been concluded with him by an organization of tax consultants.

Given that tax consulting is a type of service that requires certain knowledge, it is defined as "professional services" and their list is expanding. In particular:

• preparation of documents for submission to the tax authorities in cases established by law on the return and (or) reimbursement of amounts of overcharged or overpaid taxes, installment payments or payment of taxes in installments;
• analysis and assessment of tax and financial risks, as well as providing recommendations on them, providing recommendations to the client (principal) on the application of tax benefits;
• verification of the proper fulfillment by the client of its tax obligations for a certain period of time, including in the event of voluntary liquidation.

The list of services that, in addition to tax consulting, can be provided by organizations of tax consultants, is expanding. Including:

• support during state registration, during the period of activity, as well as upon termination of the client's (principal's) activity;
• analysis, examination and monitoring of investment projects;
• conducting seminars and trainings on taxation issues.

Tax consultants have the right to:

• represent the interests of the trustee I (the principal) in courts and law enforcement agencies when considering economic, civil, criminal, including preliminary investigation and administrative cases related to tax offenses;
• independently submit a tax consulting opinion as a justification on behalf of the client (principal) during a tax audit;
• provision of joint tax consulting services by tax consulting organizations, etc.

An Expert Council of Tax Consultants is being created, the main tasks of which are:

• consideration of issues related to tax legislation that cause disputes;
• examination of draft legislation in the field of taxation;
• identification of inconsistencies in normative legal acts in the field of tax legislation and sending them for consideration to the competent state body.