top of page

Uzbekistan - New tax administrative procedures announced

Viktoriya Sleta

From 1st September entrepreneurs will not submit reports on land and property taxes. From 1 January 2024 a system of electronic reporting for small businesses and farms should be introduced in the tax authorities. A separate tax officer will be responsible for solving the problem of each entrepreneur in Uzbekistan.


  • Tax officers will work with micro-businesses with annual turnover not exceeding 1 billion soum in the mahallas and help them solve problems;

  • with small businesses (turnover up to 10 billion soums) - heads of tax inspectorates of districts and their deputies;

  • with medium business (up to 100 billion soums) - heads of tax departments of regions and their deputies;

  • with large businesses (over 100 billion soums) - deputy chairmen of the Tax Committee.



bottom of page