New tax audit procedure

Uzbekistan

From April 1, new rules of tax control came into force in Uzbekistan. Now, if violations are detected, entrepreneurs will first be given the opportunity to rectify the situation without fines. However, if the violation is repeated within three days, an on-site inspection will be conducted.

New tax audit procedure
Starting today, updated tax audit procedures have begun to operate in Uzbekistan. The authorities strive to create fairer conditions for businesses, minimize administrative pressure, and improve discipline among taxpayers.

Now tax inspectors are obliged to follow the following regulations:

The first violation is that the entrepreneur receives an official warning and the opportunity to correct the mistake without penalties.

Repeated violation - if the issue is not resolved within three days or the violation is repeated, an on-site inspection is ordered.

On-site inspections - can only be conducted after notifying the Business Ombudsman and registering in the "Unified State Control" system.

Registration of the results - based on the results of the inspection, an official act is drawn up, on the basis of which final measures are taken in accordance with the law.

The main task of the innovations is to reduce the number of violations in the business environment, make tax control transparent and fair.

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