Uzbekistan - New Rules on Inspections and Tax Administration
Viktoriya Sleta
Pursuant to Decree of the President of the Republic of Uzbekistan No. UP-175 dated August 27, 2026, a series of mechanisms has been introduced to reduce administrative interference in business activities and strengthen safeguards for entrepreneurs.
A three-year moratorium on all inspections of small business entities has been established. Exceptions include inspections conducted under criminal proceedings, and those concerning impacts on human health, compliance with labor legislation, VAT refunds, and business liquidation.
For medium and large businesses, a proactive audit mechanism is introduced from January 1, 2027: companies will be able to independently verify their tax payments using an auditing organization, and no penalties will apply if errors are corrected within 30 days. Repeat inspections within a one-year period will require authorization from the Business Ombudsman. Entrepreneurs will also benefit from a new relief measure: where a violation causes no harm to health or property, a 10-day correction period is offered instead of a fine.
Separately, a "Second Chance" economic amnesty runs until December 31, 2026, under which accrued late-payment interest is written off upon full repayment of tax arrears.
The Decree also enshrines the "presumption of correctness of business entities": in disputes, state authorities must prove the legality of their decisions, and any unresolved doubts are interpreted in favor of the entrepreneur.
The Decree entered into force on August 28, 2026.
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