Elements of Tax Law

The plan: 1. Legal of the elements of the law on tax 2.Soderzhanie and essence of the elements of the law on tax 3.Registratsionny number of tax payer 4.Spisanie bad debts of Taxation 5.Finansovye sanctions 6. Classification taxes

To the law on the taxation of high demands, as they affect the financial interests of taxpayers. The law of each tax must contain a comprehensive set of information that would allow the concrete to approve: A) responsible person, the amount of the obligation and the order of execution; B) State requirements with respect to the boundary of the property taxpayer.

Terms of tax formulas - the elements of the law - have universal appeal, though different tax structure and their number is large. Elements without which the tax liability and the order of execution can not be defined, called the essential elements of the law on the tax, which include: taxable entity (the taxpayer) subject and object of taxation scale tax unit tax tax base tax period and the period tax rate and the method of taxation procedures and methods for calculating tax methods and terms of payment of tax tax payment procedure

There are optional elements, the absence of which does not affect the degree of certainty of the tax liability. They are: order a tax lien refund the amounts improperly withheld liability for tax offenses tax exemptions

2. Taxplayers are natural persons and legal entities 2.Taxplayers are natural persons and legal entities. Taxable entity - the taxpayer, entrusted with the legal obligation to pay the tax at its own expense, income tax should reduce the subject. The support of the tax - is the person who carries the weight of taxation. It is through the support of the tax ultimately paid taxes to the budget.

Economic relations are determined by the taxpayer and the state of residence principle (residency), under which the two types of subjects of taxation: residents and nonresidents. Residents are resident in a particular country; taxation is levied on their income earned within the State and abroad (full tax liability). Necessary condition for the residence of a citizen of the Republic of Uzbekistan, an alien or a stateless person in Uzbekistan for at least 183 days in a calendar year. Non-residents do not have permanent residence in the state, taxation, only those of their revenues, which are derived in this state (limited tax liability).

The subject of taxation - the property (land, cars, other assets) and intangible benefits (national symbols, economic indicators, etc.), the presence of which the law links the emergence of tax liabilities. The object of taxation - is the legal facts (actions, events, states) that give rise to the obligation to pay the tax entity: the turnover of sale of goods, property, transaction of sale, entry into an inheritance, income, etc.

The scale of tax - statutory feature (option) measurement item tax. The unit of taxation - is a unit of the scale of taxation, and that is used to quantify the tax base. Thus, the taxation of land in the sought as speakers hectare square meter, with the value added tax - sum, the calculation of the tax on owners of motor vehicles - horsepower.

Tax base - quantify the subject of taxation Tax base - quantify the subject of taxation. The tax base is the basis for calculating the amount of tax (tax salary), as it is applied to it the tax rate. Distinguish between the tax bases of value indicators (total income) obemnostoimostnymi performance and physical attributes. There are two main methods: cash and savings. When you use the cash method income declare all amounts actually received by the taxpayer in a particular period, and costs - actual amounts paid. This method has another name - the method of appropriation. When using the method of accumulating income all amounts are recognized, the right to have arisen in the tax period, regardless of whether they received lumens in reality.

Tax period - the period during which the tax base is formed and finally fixing the amount of tax liability. Tax rate - the tax rate per unit of taxation. Therefore, the tax rate is the rate of taxation.

Tax incentives are used to reduce the size of the tax liability of the taxpayer for the deferral or installment payment (in this case, the loan is provided as a taxpayer would be free or on favorable terms). Tax benefits are divided into 3 types: exemptions, rebates, tax credits.

Exemptions - is tax relief aimed at exemption from taxation of certain items (objects) of taxation. Discounts - it benefits to reduce the tax base. Divided into limited (limited amount of discounts) and No limit (tax base may be reduced by the full amount of the cost of the taxpayer). Discounts may be general and specific. Tax credits - it benefits to reduce the tax rate or tax salary. The following forms of tax credits:снижение tax rate a deduction from the tax salary deferred or installment payment of tax return of previously paid tax credit previously paid tax target (investment) tax credit

There are three basic ways to tax: payment of tax declaration, ie, the taxpayer be obliged to submit on time the tax authorities an official statement about their tax obligations; payment of income tax at source, that is, the time of receipt of income precedes the time of payment of the tax, as it were, automatic hold, clearing the way; inventory method of payment, ie, the tax is based on external evidence suggests the average return of the property. When tax is set fixed terms of their contribution.

Order of tax - a way of making the taxpayer or the tax fiscal agent to the appropriate budget. line payment funds tax payment mechanism control features for payment of tax Tax salary - is the amount contributed by the taxpayer in the budget for one tax. Budget - a key element of the correct tax.

3.Prisvonie taxpayer identification numbers (the TIN) is aimed at ensuring: formation of a single register taxpayer identification number of Republic of Uzbekistan systematization of taxpayers of computer processing to record income taxes in the budget and in the interaction between the tax authorities are multilateral verification organization, integrity, and reliability of information on tax compliance unification of income, paid taxes and fees by business entities, including individuals, to state funds for social and other insurance.

4.Poryadok recovery of arrears of taxes and duties performed on individuals arrears on taxes, fees and fines are not paid by the court. State Tax Committee of Uzbekistan imposes special obligations on banks, attracted to the execution order of the taxpayer for the transfer of taxes and duties and decisions about the collection of taxes and fees. Banks are required to perform the mission of the taxpayer for the transfer tax in the respective budgets, and the decision of the tax authority to collect taxes at the expense of taxpayers' money in order of priority established by the civil law. However, the application of measures of responsibility does not exempt from the obligation of the bank transfer to the budget and transfer the tax related penalties. In the case of non-fulfillment of this duty by the bank on time to this bank measures are taken to recover the amount of tax is not listed and the corresponding penalties by cash.

5 . For violation of tax laws applicable to the taxpayer financial penalties in the following amounts: evasion of registration with the tax authorities of legal entities; evasion of registration with the tax authorities of individuals; in case of concealment of income; for failure to submit, untimely submission or representation by an unidentified form of declarations, calculations and reports; for the lack of accounting or the conduct of its violation of the established order; for engaging in activities without a license; for the conduct of operations on the sale of goods by individuals; for each day of delay in payment of taxes and duties charged a fine in the amount of 0.15% on the day of payment; for processing invoices; for non-registration of invoices; for land used in a larger size.

6. Classification of taxes - a group of taxes on certain characteristic features, ie, the method of their collection, the nature of applied rates, tax incentives, etc. In international practice, the adoption of two major classification groups according to the method of collection - direct and indirect taxes. Direct taxes are mounted directly on the income and assets (direct form of taxation), ie, the ultimate payer of direct taxes is the financial entity receiving income. The direct taxes include, for example, land-, commercial taxes, capital levy (securities). Indirect taxes - taxes on goods and services that are installed in the form of extra charges or tariffs. Indirect taxes are taxes on goods and services covered in the selling price of the product or included in the rate, ie, the ultimate indirect tax payer advocates consumer goods, on which the tax-shifting etsya through allowances provided for in the price.

Depending on the body and the level of management, which establishes and has the right to change and specify the taxes, the last divided into: 1.federalnye (state) taxes, the elements of which are determined by the legislation of the country and are uniform throughout. Their sets and enforces the highest representative body. 2.regionalnye taxes, the hallmark of which is to establish the elements of the tax in accordance with the legislation of the legislative bodies of its subjects (taxes republics within the federation and tax regions, provinces, autonomous regions, autonomous regions).

3. local taxes, which are introduced by local authorities in accordance with the laws of the country (taxes, cities, districts, towns, etc.). The term "area" from the standpoint of tax is not included within the area of the city. These taxes are always up in local budgets.

By targeting the introduction of taxes are distinguished: 1 . abstract (general) taxes that are intended to generate revenue side of the budget as a whole; 2 . target (specific) taxes finance a specific direction of public expenditure. For target payment is often created a special budget fund.

Depending on the subject - the taxpayers are the following types of taxes: 1.налоги, взимаемые с физических лиц; 2.taxes imposed on legal entities (companies and organizations); 3.related taxes, which are paid by individuals and legal persons.

The level of the budget, which is credited tax payment, are distinguished: 1.fixed taxes that are directly and fully arrive in a given budget or extra-budgetary funds; 2.regulatory taxes - different levels, ie, the tax payments are at the same time in different budgets in proportion, according to the adopted budget legislation.

In order of introduction of the tax payments are divided into: 1.compulsory for taxes that are collected throughout the country regardless of the budget, which they do; 2.optional tax that provides the basics of the tax system, but the introduction and withdrawal are the competence of local authorities.

The timing of payment of taxes can be divided into: 1.urgent 2.calendar periodicity (the latter, in turn, are divided into ten-day, monthly, quarterly, semi-annual, annual).