Theme: “Aksis” tax Taxpayers

Adjustment of tax base

Tax base is adjusted by the taxpayer in the following cases:

• 
  full or partial return of goods;
  
• 
  change of terms of the agreement;
  
• 
  when the buyer uses the invoice (price) when price changes.
  

Adjustment of the tax base provided for in the first part of this article is carried out within one year, and on goods with a guarantee, within the warranty period.

Adjustment to the tax base shall be made on the basis of a new invoice or other documents confirming the fact specified in part one of this article in accordance with parts one and two of this article.

Income tax on sale of goods (works, services) in the cases provided for in the part one of this article shall be made in the tax period in which cases there are cases.

Confirmation of export of excisable goods

Documents confirming the export of excisable goods are:

• 
  a contract for the supply of excisable goods for export;
  
• 
  customs cargo declaration with the mark of the customs authority performing the exportation of goods;
  

Documents attached to the goods, confirming the shipment of goods to the country of destination, located at the point of entry at the customs border of the Republic of Uzbekistan.