Among the amendments, the provisions of the Code on Non-Tax Revenues are clarified. Tax authorities are now required to consider requests for refunds or offsets of fees within 10 working days. If the request is deemed justified, the refund documents are sent to the territorial offices of the Ministry of Finance.
The draft law also proposes the exclusion of the term "treasury" from the current legislation.
The majority of the document is dedicated to changes in the Code of Offenses. Among the innovations:
- A fine of 5,000 soms for individuals and 7,500 soms for legal entities for working with jewelry without special accounting.
- For conducting economic activities without tax registration – 5,000 soms for individual entrepreneurs and 7,500 for legal entities.
- Market and shopping center administrators will face a fine of 1 million soms for violations in tax accounting.
- When using equipment for cashless payments, fines range from a warning to 65,000 soms.
Additionally, liability is introduced for the movement of goods from EAEU countries without the necessary documents:
- First violation – 20,000 soms for individuals, 65,000 for legal entities;
- Repeat violation – 40,000 soms for individuals, 100,000 for legal entities;
- In cases of repeated violations, confiscation of goods and vehicles may occur.
The draft law also proposes:
- To prohibit the consideration of tax disputes in arbitration courts;
- To update the terminology in the law on internal trade;
- To exclude provisions on tax disputes from the law on arbitration courts;
- To clarify norms in the law on state monopoly on alcohol production and in the law on licensing.
