Procedures for Obtaining Refunds of Negative Tax Amounts in Uzbekistan

• The Uzbekistan State Tax Committee does not require a separate application to return negative tax amounts.
• Taxpayers can inform the tax authorities about the negative amount by indicating it in the tax report.
• The relevant table is provided in the “Information about the VAT taxpayer” section of the reporting form.
• Yellow cells in the table are automatically filled, while blue cells require manual input.
• The taxpayer’s personal cabinet receives a copy of the decision on the refund (or refusal) of the negative VAT amount.
• The tax authorities process applications within 30 days in the general procedure and within 7 days in the accelerated procedure.
• The accelerated procedure is available to certain individuals for VAT refund.
• For more information, refer to the provided links.

Source: facebook.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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