Uzbekistan to abolish automatic desk tax audits

Uzbekistan will abolish automatic desk tax audits starting July 1 this year. This is stated in the presidential decree “On Measures to Institutionally Improve the Activities of Tax Authorities and Introduce Modern Approaches to Tax Administration,” signed on May 19.

According to the decree, starting July 1, 2026, the requirement to submit amended tax reports or supporting documents for discrepancies identified during pre-audit analysis will be abolished.

Also from July 1, a system will be introduced to notify taxpayers with a medium level of tax risk about identified risks. If the identified shortcomings are eliminated within one month, no tax audits will be conducted.

Earlier, under the presidential decree “On Creating More Favorable Economic and Administrative Conditions for the Growth of Small Business Entities,” the threshold for switching to the general taxation regime was set at 12,000 times the base calculation amount starting June 1 this year.

In addition, starting July 1, 2026, the Tax Committee will fully automate the process of reactivating operations on taxpayers’ bank accounts when explanations and/or corrections are submitted in response to a desk tax audit request.