Procedure Established for Applying for Property and Land Tax Benefits

Uzbekistan has introduced a formal procedure for submitting applications to receive property and land tax benefits. The measure is outlined in Cabinet of Ministers Resolution No. 389, adopted on July 16, which amends Resolution No. 150 of April 2, 2022.

Under the amendments, the government approved the Administrative Regulation on the Provision of the Public Service for Submitting Electronic Applications by Individuals to Receive Property and Land Tax Benefits.

According to the regulation, individuals may submit an electronic application to claim property and land tax benefits through either of the following platforms:

•  the Electronic Tax Services Portal;
•  the Single Interactive State Services Portal (my.gov.uz).

The regulation states that an authorized tax official must review the submitted information within two working days using data available to the tax authorities. Based on the review, the official will issue a decision either granting the tax benefit or rejecting the application.

The tax authority’s decision will be sent within one working day to the applicant’s personal account on the Electronic Tax Services Portal or through the Single Interactive State Services Portal (my.gov.uz).

If an application is rejected, the applicant has the right to correct the deficiencies cited as the reason for the rejection and submit a new application. The resubmitted application will be reviewed in accordance with the requirements of the regulation.

Earlier, Uzbekistan established the legal procedures governing the right to organize strikes.