12 Trillion Soums in Violations: Trade and Food Service Lead Uzbekistan's Tax Risks
Economy
The Tax Committee of Uzbekistan has summarized the results of control measures over 11 months of 2025. According to the audit results of 3,305 business entities, violations amounting to a colossal 12.1 trillion soums have been confirmed, with almost two-thirds falling on the trade and public catering sector.
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Following the results of 11 months of 2025, the tax authorities of Uzbekistan completed audits of 3,305 companies and individual entrepreneurs selected based on high-risk criteria. This accounted for only 0.6% of the total number of active taxpayers (563.9 thousand), yet the audit results were significant.
The total amount of confirmed violations of tax legislation reached 12.1 trillion soums. The main share of violations, 64% (or 7.7 trillion soums), was identified in the trade and public catering sector. The manufacturing and construction sectors accounted for approximately 9% each (about 1.1 trillion soums each). The service sector amounted to 7% (858.8 billion soums), agriculture — 5% (610.9 billion soums).
The key violations were concealment of the taxable base. For 1,594 entities, hidden revenue and unaccounted goods totaling over 21.2 trillion soums were discovered. In particular:
584 cases: Failure to reflect the sale of goods worth 8.8 trillion soums.
508 cases: Absence of goods in warehouses worth 6.2 trillion soums during inventory.
502 cases: Storage or sale of unaccounted goods worth 6.2 trillion soums.
According to the audit results, the total amount of taxes with the due date for payment was 6.5 trillion soums, of which businesses have already repaid 3.4 trillion soums (46%).
The total amount of confirmed violations of tax legislation reached 12.1 trillion soums. The main share of violations, 64% (or 7.7 trillion soums), was identified in the trade and public catering sector. The manufacturing and construction sectors accounted for approximately 9% each (about 1.1 trillion soums each). The service sector amounted to 7% (858.8 billion soums), agriculture — 5% (610.9 billion soums).
The key violations were concealment of the taxable base. For 1,594 entities, hidden revenue and unaccounted goods totaling over 21.2 trillion soums were discovered. In particular:
584 cases: Failure to reflect the sale of goods worth 8.8 trillion soums.
508 cases: Absence of goods in warehouses worth 6.2 trillion soums during inventory.
502 cases: Storage or sale of unaccounted goods worth 6.2 trillion soums.
According to the audit results, the total amount of taxes with the due date for payment was 6.5 trillion soums, of which businesses have already repaid 3.4 trillion soums (46%).
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