Automatic debt write-off from the bank card is still not possible
Tax debiting from A.T.M. cards has not yet been introduced.
The presidential decree dated December 26, 2018, abolished the right of tax authorities to undoubtedly write off tax debts from individual bank cards, Norma.uz reports.
Last June, the head of state signed a document on the fundamental improvement of the activities of the state tax authorities. One of its points gave them the right to undoubtedly write off the tax debts from bank accounts that serve A.T.M. cards of individual taxpayers. Meanwhile, the amount of the write-off should not exceed 2 minimum wages per month.
This norm has not received a practical application:
First, from a formal legal point of view, the authority should be provided for by legislative acts. At a minimum, the corresponding amendments were supposed to be made in Article 63 of the Tax Code. However, the general package of changes and additions to the code of December 24, 2018, didn’t include anything about it.
In addition, it was necessary to develop and approve a specific implementation mechanism to be used by tax authorities. Relevant was project was put for discussion and received 57 comments and suggestions.
Second, the very idea of granting such powers to the tax authorities evoked disapproval not only among citizens but also official representatives. In particular, the controversial opinion was expressed by the Central Bank.
Meanwhile, the decision to develop a new Tax Code was postponed until September 2019. So, this issue can be revised in due time.
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