Individuals detained for fraudulently obtaining 2 billion soums in VAT in Uzbekistan

A scheme to fraudulently reclaim 2 billion soums in value-added tax (VAT) using fake documents has been uncovered, the State Security Service reported.

A special operation was conducted in Chirchik as part of efforts to combat the shadow economy, involving the State Security Service departments of Navoi, Tashkent, and Andijan regions, along with officers from the Department for Combating Economic Crimes.

According to the report, an employee of a limited liability company in Tashkent region, who had previously been convicted, gained the trust of a manager of a private enterprise in Navoi region. He offered to assist in illegally reclaiming 2 billion soums in VAT from the state budget by preparing falsified documents indicating that the company had a turnover of around 20 billion soums in 2025–2026, allegedly with the help of his contacts within tax authorities. In return for this service, he demanded 340 million soums.

All fraudulent operations related to transferring VAT funds to the company’s account were carried out by his accomplice — an individual entrepreneur residing in Andijan. The accomplice formalized an electronic contract between a familiar LLC and the private enterprise in Navoi region. Based on this contract, 10 fake electronic invoices were issued, falsely claiming that construction and installation works worth 18.67 billion soums had been completed, along with transportation services and the supply of construction materials, thereby enabling the illegal refund of 2 billion soums in VAT.

Afterward, while receiving the requested payment through their accomplices — previously convicted individuals residing in Qibray district and Andijan city — the suspects were apprehended, and their illegal activities were stopped.

It was established that the four individuals planned to divide the demanded 340 million soums among themselves.

A criminal case has been initiated against the four suspects under relevant articles of the Criminal Code. As part of the investigation, efforts are underway to identify their contacts within tax authorities who may have been involved in the illegal scheme.

Earlier, it was also reported that an official in Fergana region who had promised to help someone gain admission to an educational institution was detained with $2,000.