October 3, 2023
Resolution “On measures to implement the tasks defined in the open dialogue of the President of the Republic of Uzbekistan with entrepreneurs in 2023” was signed
04.09.2023 the President of the Republic of Uzbekistan signed Resolution No. RP-292 “On measures to implement the tasks defined in the open dialogue of the President of the Republic of Uzbekistan with entrepreneurs in 2023”.
In accordance with the document, when conducting a desk tax audit, it is prohibited:
– to access to the taxpayer’s territory;
– to inspect the taxpayer’s territory and premises;
– to request documents from the taxpayer and to summon him;
– to seize the taxpayer’s documents and items.
From January 1, 2024:
– cases involving tax authorities considered by economic courts are transferred to the jurisdiction of administrative courts;
– the limitation period for a tax liability is reduced from 5 to 3 years;
– when making a court decision on debt collection on loans allocated to the population and business entities, the accrual of interest and penalties on these loans is terminated;
– the procedure is being introduced in which, in case of insufficient payment amount to fulfill credit obligations, funds are sent:
a) in the first place for the proportionate repayment of overdue principal and interest arrears;
b) in the second place for the proportionate repayment of interest accrued on the current payment and the principal debt;
c) in the subsequent stages – penalties and execution costs.