The correct implementation of any adopted legislation in practice depends on the professional potential of government officials and the principled actions of the competent authority in this regard.

The Gissarneftegaz JV in the form of an LLC in the Kashkadarya region faced the problem of violation of legislative requirements by the tax authorities and applied to the Business Ombudsman.

As it turned out, tax authorities carried out an express implementation of the joint venture's activities based on the order of the Kashkadarya Regional State Tax Administration of June 17, 2019 No.534-хс.

According to the results of the study, 329 fixed assets in the amount of 574,197,298,567.3 soums, recorded by the LLC on the balance sheet as movable property, were assessed by the tax authorities as immovable property and property tax was charged on them in the amount of 40,465,272,000 soums.

The Commercial Court of Guzar District, on the basis of the above conclusion, collected property tax from the account of JV “Gissarneftegaz” in the form of LLC in the amount of 165,766,760 soums.

According to the conclusion of the National Center for State Cadastres, Geodesy and Cartography dated October 15, 2019, only 9 out of 329 objects assessed by the tax authorities as real estate were recognized as real estate.

On the basis of the necessary evidence and documents, the Business Ombudsman, in the interests of the joint venture, appealed to the Supreme Court against the decision of the cassation instance of the Economic Court of the Kashkadarya region.

By the decision of the Supreme Court dated February 26 of this year, the decision of the cassation instance of the Economic Court of the Kashkadarya region, made against the interests of the JV, was canceled.