Hello dear students. The Ministry of Health and the Sanitary and Epidemiological Surveillance and Public Health Service have proposed that the new strain of coronavirus infection be spread among children and young people. In this regard, the part-time course "Taxes and Taxation" for students of the 1st year of the fall semester of the 2021/2022 academic year. We would like to inform you that Zoom (link provided) and Moodle platform provide online theoretical and practical training and certifications, as well as attendance through the HEMIS platform. Every student must attend all online classes. Students who do not attend classes will not be allowed final examinations. According to Chapter 8 of Annex 1 to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated December 31, 2020 No 824 "On measures to improve the system related to the organization of the educational process in higher education institutions" A student who misses 25 percent or more of the classroom hours allocated to a subject without a valid reason will be expelled from that subject and will not be included in the final control. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated June 20, 2017 No 393 "On the procedure for admission, reinstatement and expulsion from higher education institutions" Chapter 5 Section 36 " d ”(because he missed classes for more than 74 hours during a semester without good reason).        The tests are handwritten by each student in PDF format on the Moodle platform and reviewed and evaluated by the science teacher based on the Methodological Guidelines developed in each subject area. Eligible Supervisors will be evaluated and registered by the department. Non-compliant inspections will be given time to process. A student who has not been assessed by uploading the control work to the platform within the specified time will not be allowed to take the final control.