Legal issues of concluding a settlement agreement in bankruptcy cases with the participation of government bodies

Дата публикации: 07.05.2024

Legal issues of concluding a settlement agreement in bankruptcy cases with the participation of government bodies

Ibratova F.B.
Аннотация: The article discusses the legal issues of the participation of state tax authorities and other authorized bodies in concluding a settlement agreement in insolvency cases in the Republic of Uzbekistan. The need for the participation of a government agency in concluding a settlement agreement is analyzed, since the decision of the tax authority to defer payment of mandatory payments or to pay them in installments must also be indicated in the settlement agreement. It is concluded that additions should be made to the Tax Code of the Republic of Uzbekistan to allow a debtor to defer or pay tax in installments who have entered into a settlement agreement in an insolvency case.
Ключевые слова: settlement agreement, authorized body, mandatory payment, installment plan, deferment, civil nature, debtor, insolvency.
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