In accordance with the Decree of the
President of the Republic of Uzbekistan dated March 15, 2019 No. UP-5690, all inspections
of business entities through the Unified Electronic Registration System of
Inspections are coordinated with the Business Ombudsman. Moreover, the legality
of their conduct is also constantly monitored by the Business Ombudsman.
Based on the claim of the employees
of the tax inspectorate of the Zangiata district, a short-term tax inspection
was conducted in coordination with the Business Ombudsman at the gas station of
Turkiston Yulduzi LLC. However, it was established that employees of the
regulatory body violated the procedure of conducting the inspection.
In particular, the employees of the
tax authority did not present to the representative of the business entity
special certificates that give the right for the inspection, as well as
documents related to the inspection were not provided in the prescribed manner.
Moreover, one copy of the act, which is drawn up according to the results of
the inspection, was not provided to the business entity.
On the revealed violations in
relation to five employees of the tax inspection the officers of the Business Ombudsman draw up protocols on administrative offense under article 2412 of the Code of
Administrative Liability and submitted to the court.
As a result, the Zangiata District
Administrative Court found five employees of the tax inspectorate to be in
violation of the procedure for conducting the inspection
of Turkiston Yulduzi LLC.