Measures of enforcement of tax debts apply to individuals only in court. The measures to ensure the fulfillment of obligations to pay taxes and other obligatory payments to include the requirement of the need to perform its obligations and measures is enforced collection of tax arrears.
Violation of terms of tax involves charging interest at the rate of 0.033 percent for each day, starting from the day after the due date of payment until the date of payment, inclusive. (Articles 62 and 120 of the Tax Code of the Republic of Uzbekistan)
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