This document is an official offer (the Public offer) to conclude an agreement in accordance with Article 367 and part two of Article 369 of the Civil Code of the Republic of Uzbekistan to citizens of the Republic of Uzbekistan and foreign countries, as well as stateless persons (hereinafter – the User) – individuals capable of using the services provided by the State Tax Committee of the Republic of Uzbekistan (hereinafter - Supplier) through a special mobile application “SOLIQ” (hereinafter - mobile application).
This document is an official offer (the Public offer) to conclude an agreement in accordance with Article 367 and part two of Article 369 of the Civil Code of the Republic of Uzbekistan to citizens of the Republic of Uzbekistan and foreign countries, as well as stateless persons (hereinafter – the User) – individuals capable of using the services provided by the State Tax Committee of the Republic of Uzbekistan (hereinafter - Supplier) through a special mobile application “SOLIQ” (hereinafter - mobile application).
1.1. The following terms and definitions shall apply in this Agreement:
User – a capable individual using the services of tax authorities, registered in the mobile application and accepted the terms of this offer;
Supplier – the party providing the service to the User through the mobile application of the State Tax Committee of the Republic of Uzbekistan;
Personal data processing – the implementation of one or a set of actions for the collection, systematization, storage, modification, addition, use, provision, dissemination, transfer, depersonalization, and destruction of personal data;
Personal data – information relating to a certain individual or enabling his identification provided by the User for the use of the Service;
Cashback – one percent of the cost of goods (services) purchased by individuals (part of the goods (services)), as well as part of the cost of domestic trips made throughout the territory of the Republic of Uzbekistan;
Monetary reward – an incentive in the form of a one–time monetary reward for individuals who have informed the tax authorities about detected tax offenses through the special program “Tax Partner” of the mobile application;
Amount of overpaid tax – the positive difference between the amount of taxes paid and the amount actually payable;
“Tax free” system – a system of returning to foreign citizens the amount of VAT paid by them when purchasing certain goods in the territory of Uzbekistan on departure from the territory of the Republic of Uzbekistan for a fixed amount;
Operator of the “tax free” system – the State Unitary Enterprise “Soliq–service” under the State Tax Committee;
Bank card – a payment card that allows the User to make non–cash payments through a bank account during the validity period of the bank card;
International bank card – payment card issued by authorized banks of foreign states and registered in the payment service of the Supplier in accordance with the agreement with international payment organizations for settlements and payments in foreign currency;
Bank account – a bank account of a citizen of a foreign state, opened in authorized banks of foreign states and registered in the payment service of the Supplier;
Authorized bank Authorized bank – the bank selected by the Supplier for the transfer of funds of the VAT returned to the bank account and/or to the international card of the User;
Face ID – a system of remote biometric (facial) identification of a person.;
2.1. Acceptance of this Offer is carried out by authorization in the mobile application, using the services of tax authorities, being registered with tax authorities, and fulfilling tax obligations.
2.2 SOLIQ may use the User's personal information for the following purposes:
2.2. By entering into this Agreement, the User shall give to the Supplier, in accordance with the requirements of the legislation on personal data, indefinite consent to the processing of his personal data (including, but not excluding: payment records, cell phone number, bank card numbers, name, registration data, as well as any other personal data required to use the services), including collection, recording, organization, accumulation, storage, clarification (updating, modification), retrieval, usage, transmission (dissemination, provision, access), depersonalization, blocking, termination, destruction of personal data carried out with or without means of automation, for the purpose of executing this Agreement. By this User also agrees to transfer any personal data provided by him to the Supplier under this Agreement, to third parties for the purpose of performance of this Agreement.
2.3. The Supplier guarantees the User to take all necessary measures to ensure the confidentiality of the User’s personal data in accordance with the requirements of the current legislation of the Republic of Uzbekistan.
2.4. Before using the Service, the User must fully familiarize himself with the text of this Offer. In case of disagreement with the terms of the Offer as a whole or any part of it, he/she should refrain from using this Service.
3.1. The Supplier gives the User the opportunity to use the services through the mobile application, allowing them to manage bank cards, transfer money online, as well as to carry out other actions provided by the functional payment service.
3.2. The processing of personal data provided by the User to the Supplier is carried out for the purposes of – duly fulfill the obligations assumed by the Supplier within the framework of the agreement/contracts signed with the User, as well as agreements signed with the Supplier's partners, including providing to the User the possibility to use all the current services of the mobile application in order to identify/ simplify the identification of the User; Providing feedback to the user, including sending notifications, requests, and inquiries regarding the use of services, and fulfillment of tax obligations.
3.3. The service works within the mobile application, which is available on iOS, Android, and Harmony OS operating systems. The service can only be used by individuals registered in the mobile application.
4.1. The refund to the user of a part of the cost of purchased goods (services) and payment of a monetary reward for informing the tax authorities about the identified tax offenses is made in accordance with the requirements of the Regulations “On the procedure for refunding a part of the cost of purchased goods (services) to individuals”, as well as “On the payment of monetary reward to individuals who informed the tax authorities about the identified tax offenses, with the help of a special program” approved by Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated May 12, 2022, № 255.
4.2. Accounting and refund of overpaid and overcharged taxes to Users shall be carried out on the basis of the requirements stipulated by Chapter 12 of the Tax Code of the Republic of Uzbekistan.
4.3. The refund of value added tax by the User on the basis of the “tax free” system is carried out on the basis of the requirements of the Regulation “On the procedure for the refund of value added tax for previously purchased goods when foreign citizens leave the territory of the Republic of Uzbekistan”, approved by Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated November 8, 2022, № 653. Calculation of the amount of refundable VAT in foreign currency (U.S. dollars) is based on the exchange rates of the servicing commercial bank on the day of purchase of goods by the User.
4.4. Reimbursement of part of the expenses for internal trips carried out by users in the Republic of Uzbekistan is carried out on the basis of the requirements of the Regulation “On the procedure for reimbursement of part of the expenses for internal trips in the Republic of Uzbekistan”, approved by Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated August 31, 2022, № 484.
5.1. The Supplier undertakes to:
ensure uninterrupted operation of the mobile application,
except in cases when the failure of services occurs due to the
fault of third parties;
take legal, organizational, and technical measures to protect
personal data, ensure the integrity and preservation of
personal data, respect the confidentiality of personal data,
and prevent the illegal processing of personal data;
timely transfer of funds to be returned to the User’s bank
account;
timely warn the User with a message about changes in the
mobile application, and the occurrence of tax obligations and
rights.
5.2. User undertakes to:
fulfill the requirements of this Offer;
independently ensure information security of the device
through which access to the mobile application is carried out;
register bank card or bank account details in the mobile
application so that the funds can be returned by the
Supplier;
confirm identity using Face ID to use the services of the
mobile application;
using the services of the mobile application confirms and
guarantees that he/she is legally capable and that he/she does
not intend to use the services for any fraudulent or other
unlawful purposes;
may not transfer his/her rights and obligations under the
Agreement to third parties without the prior written consent
of the Supplier. Any attempt to do so would be considered null
and void.
5.3. The Supplier has the right to unilaterally make changes to this Offer, informing the User by publishing the specified changes in the information messages, in the interface of the mobile application, or by means of SMS notification.
6.1. The Parties shall bear responsibility for the failure or improper performance of the terms of this Agreement in accordance with the legislation of the Republic of Uzbekistan.
6.2. The User shall be liable for any losses or other adverse consequences arising from the non-performance or improper performance of obligations under this Agreement.
6.3. The User is fully responsible for the safety of his personal data when entering them on a device using unprotected connections, or under threat of malware and applications.
6.4. The Supplier shall not be liable for the improper performance of the terms of the Agreement if such failure resulted from the non-performance of the Agreement by the User.
6.5. The Supplier is not liable for any losses incurred by the User due to the fact that the User has not read and (or) has not read the terms of this Offer, as well as with the offers of paid services upon activation of the services, in a timely manner.
6.6. The Supplier shall not be liable for improper performance of the terms of the Agreement if such failure is due to reasons beyond the control of the Supplier. The scope of control of the Supplier is limited only to the performance capacity of the mobile application services and does not include liability for failures caused by third parties, or due to prohibitions and restrictions imposed by state or judicial authorities.
6.7. The Parties shall be exempt from liability for non-performance or improper performance of obligations under this Agreement if such non-performance is a consequence of force majeure circumstances (force majeure) arising as a result of extraordinary events, which the party could neither foresee nor prevent by reasonable measures after the conclusion of the Agreement.
7.1. The User has the right at any moment to refuse to perform the Agreement by removing the account in the mobile application.
7.2. This Agreement shall be considered terminated immediately after the termination of the account in the mobile application.
8.1. Any dispute arising out of this Agreement shall be settled peacefully or in a claim procedure on the basis of the written request of the User. The period of consideration of the appeal and the requirements for its content are determined by the current legislation of the Republic of Uzbekistan.
8.2. Handling of Users’ objections and technical support services is provided to Users only by receiving requests, processing them, and sending replies to received requests. User requests are received by e-mail or by phone by the Provider.
9.1. In all that is not expressly provided for in the Agreement, the parties shall be guided by the current legislation of the Republic of Uzbekistan.
9.2. By accepting this Offer, the User confirms his unconditional consent to all the terms of this Agreement and undertakes to comply with it.
