Taxes: set 5
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
After the tax payment deadline had passed, the accountant of "Bekobod sement savdo" found an error on his own that had understated the tax in the return. Under Article 83 of the Tax Code, in which case is the company released from liability if it files an amended return?
In 2027, "Shahrisabz qandolat" LLC submitted its profit tax return for 2026 to the tax authority. Under Article 84, part 1, of the Tax Code (assume no other rule applies), until at least what date must it keep this return and its attachments?
"Chorsu tekstil" hired a foreign engineer. Under Article 30 of the Tax Code, an individual is recognised as a tax resident if, in any consecutive 12-month period beginning or ending in the tax period, he or she was actually present in Uzbekistan for more than how many calendar days in total?
"Yangiyer qog'oz" LLC (a VAT payer) bought raw materials for production. Under Article 266, part 1, clause 2 of the Tax Code, what condition must be met for the input VAT on the purchase to be offset?
"Andijon tola" LLC (a VAT payer) exported its products from Uzbekistan under the export customs procedure and sold them to a foreign buyer. Under the Tax Code, how does VAT apply to this turnover?
Jasur, a resident of Uzbekistan working as an employed designer, completed an order for a foreign company in 2026 and received income from a source outside Uzbekistan. Under the Tax Code, by what date must he file the annual total income declaration for this income?
Under Article 259 of the Tax Code, what is the tax period for value added tax unless Chapter 39 of the Code provides otherwise?
"Sayram choy" LLC accrued dividends of 30 000 000 soum to an individual who is its participant and a non-resident of Uzbekistan (assume no relief under an international treaty applies). Applying the rate in Article 382 of the Tax Code, how much personal income tax is withheld at source?
An individual, Karim, has died. His land tax debt is 6 000 000 soum, the late-payment interest accrued on it is 900 000 soum and the fine is 500 000 soum. The documented value of the inherited property is 10 000 000 soum, and there is one heir. Under Article 94 of the Tax Code, how much must the heir pay on the tax debt?
"Mir texno" LLC is concluding an employment contract with a new employee. Under Article 127 of the Tax Code, what is the rule on the taxpayer identification number (TIN) in an employment contract?