Feb. 28, 2024

The unjustifiably collected fine was returned to the entrepreneur

The head of Health Pharm LLC (name changed), operating in the city of Tashkent, was dissatisfied with the actions of the tax authorities and sent an appeal to the Business Ombudsman.

As it was found out, the entrepreneur filed an application with the Tashkent Interdistrict Administrative Court to invalidate the decision of the tax service dated October 10, 2023. In this regard, by a court ruling dated December 4, 2023, the execution of the tax authority’s decision was suspended pending consideration of the contents of the case in court.

However, on January 15, 2024, before the case was considered in court, 30 million soums were withdrawn from the entrepreneur’s bank account, and the entrepreneur’s account was seized.

Also, by a court decision dated January 26, 2024, the tax authority’s decision dated October 10, 2023 was declared invalid.

Thus, the presence of a seizure on the entrepreneur’s account until this day has caused great damage to the company’s activities, preventing the payment of monthly wages to employees and the fulfillment of their debt obligations to contractors.

After the intervention of employees of the Office of the Commissioner, the issue mentioned in the appeal was resolved positively, and the entrepreneur was provided with the return of the unreasonably collected amount of 30 million soums.

Kasimov Dilmurod Sultanmuratovich

Business-ombudsman

An important aspect of the current reforms is not to find the shortcomings of entrepreneurs and punish them, but to teach them how to properly organize their work

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