SOME ASPECTS OF THE ACCOUNTING OF TAX PAYMENTS IN COMMERCIAL BANKS

Authors

  • Sherimbetov Inomjon Khalilullayevich "Audit" department of Tashkent State University of Economics, Uzbekistan
  • Mukhammadiyeva Gulnora Jumanazarovna Master's student of the Banking and Finance Academy of the Republic of Uzbekistan

Keywords:

taxes, fees, financial reporting, tax accounting, deferred tax liability, international standards of financial accounting,

Abstract

This article examines tax payments paid by commercial banks and their accounting and tax accounting issues.

References

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Resolution of the State Tax Committee of the Republic of Uzbekistan, the Ministry of Finance of the Republic of Uzbekistan, and the Board of the Central Bank of the Republic of Uzbekistan dated August 30, 2019 “On approval of the forms of financial reporting submitted by commercial banks to the state tax service authorities”.

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Published

2025-09-13

How to Cite

Sherimbetov Inomjon Khalilullayevich, & Mukhammadiyeva Gulnora Jumanazarovna. (2025). SOME ASPECTS OF THE ACCOUNTING OF TAX PAYMENTS IN COMMERCIAL BANKS. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, 14(09), 1–9. Retrieved from https://gejournal.net/index.php/IJSSIR/article/view/2725