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Norma.uz said that the resolution set limit to tax bodies on opportunity to levy tax debt due to property of tax payer.
From 1 January 2013, tax bodies can use the right to levy tax debt due to property of tax payer, if the tax debt of legal entity makes up at least 20 sizes of minimal salary (1,591,800 soums now) and individual person – 5 sizes of minimal salary (397,950 soums).
In line with article 65 of Tax Code, tax bodies can levy tax debt from property of tax payer based on appeal or submitting application to court to issue judicial order.