Lessons 35–36 · 2 lessons · E. Sariqov, B. Khaydarov. Foundations of Economics, Grade 8. “Huquq va Jamiyat” Publishing House, Tashkent, 2019
35
Taxpayers’ rights and duties
Textbook: pp. 144–147
GoalLists the taxpayer’s main rights and duties, explains the consequences of tax offences, justifies why paying taxes matters for society, and knows to beware of fraud made in the name of the tax service.
New words
taxpayer’s right: what the law guarantees, such as advice, benefits and complaints · soliq to‘lovchining huquqitax duty: what the taxpayer must do, such as register, pay and report on time · soliq majburiyatitax benefit: a relief from tax provided by law · soliq imtiyozitax offence: breaking tax law, such as hiding income · soliq huquqbuzarligi
Explanation
The taxpayer’s rights and duties are set in the Tax Code and other laws, and the state guarantees the payer’s rights. Main rights: to get advice and information from the tax bodies; to use the tax benefits provided by law; to ask for a refund of overpaid tax; to learn whether he owes tax; to complain if his rights are violated; to correct a mistake in his own calculation on his own. Main duties: to register within the set period; to pay tax in the amount set by law and on time; to submit the necessary documents, reports or declaration on time; to report a change of address; if a benefit is received, to show the document confirming it; if the law was broken, to meet the demands of the tax bodies. Not paying tax or hiding income is an offence: depending on its degree there may be tax, administrative or even criminal liability, and the hidden tax itself is also collected. Remember: someone who phones in the name of the tax service and asks for a card number or an SMS code may be a fraudster; give such data to nobody and contact the official application or office yourself.
Worked examples
A trader received 20 000 000 so‘m in revenue but reported it as 12 000 000. The hidden revenue: 20 000 000 – 12 000 000 = 8 000 000 so‘m. This is an offence: the unpaid tax is collected, with a fine and liability added. The honest way is to report the real revenue.
A seamstress made a mistake calculating her tax and overpaid. She has the right to apply to the tax body for a refund of the extra 150 000 so‘m. Another day a call “from the tax service” asked for her card code; she refused and called the official number herself. This is the right way to act.
Class activity
“Right or duty?”: the class sorts cards (getting advice, paying on time, complaining, registering, getting a refund of overpaid tax, submitting a declaration) and rehearses what to say to a fraudulent call.
Practice
1
Name three rights of a taxpayer.
For example: to get advice; to use a benefit; to get overpaid tax refunded; to complain.
2
Revenue is 15 000 000 so‘m and the amount reported 9 000 000 so‘m. How many so‘m were hidden?
6000000
3
A conditional tax of 10%. How many so‘m of tax were not paid on the hidden 6 000 000 so‘m?
600000
4
Why should you not trust someone who calls from the “tax service” and asks for a card code?
Because it may be fraud; if you give the code, your money can be stolen. Contact the official office yourself.