Uzbekistan has put forward a proposal to simplify the procedure for obtaining tax deferrals and installment plans. According to the draft law, these options will be available to all taxpayers, regardless of their financial situation or the presence of any exceptional circumstances, as clarified by the Ministry of Justice.
The Ministry has released the draft bill 'On introducing amendments and additions to certain government decrees in connection with improving the institution of insolvency' for public discussion. This draft stipulates that authorized bodies will be able to grant tax deferrals or installment plans without considering the taxpayer's financial condition and without requiring special circumstances.
The proposed changes also apply to additional taxes established as a result of tax audits, as well as corresponding financial sanctions. Furthermore, the draft affects the application submission process.
It is planned that applications for tax deferral or installment plans should be submitted to district and city hokimiyats (local administrations) depending on the location of the taxable object. Applications can be submitted in both paper and electronic form; electronic appeals will be processed through the tax authorities' electronic public services portal.
In addition, the draft law changes the requirements for securing taxpayers' obligations. In addition to bank guarantees, providing an insurance policy will be permitted.
The public discussion of this draft law is scheduled to continue until August 25, 2026.
The Legislative Chamber of the Oliy Majlis has adopted in the first reading a bill aimed at simplifying the procedure for registering citizens both by place of residence and by place of stay, according to the lower house parliament's press service.
This document provides for the removal of several restrictions for the registration of close relatives and students, and also eases requirements for registration in housing acquired through mortgage or under arrest.
According to the new bill, social housing norms will not apply when registering spouses, parents, children, grandparents, brothers, and sisters in each other's dwelling. In such cases, insufficient apartment area relative to established standards will not be an obstacle to registration.
A similar exception is proposed for students living in dormitories, which, according to the project authors, will help solve problems arising during the registration of higher education students.
Specific changes concern citizens residing in housing obtained through mortgage loans or subsidies. The bill's authors noted that current requirements often create difficulties when enrolling children in kindergartens and schools, registering in polyclinics, as well as receiving pensions and social services.
The project also provides for softening requirements related to the consent of bodies and organizations authorized to accept housing as collateral, or to impose or lift prohibitions or arrests, including banks, courts, and the Enforcement Bureau.
Such consent will no longer be required when registering property owners and their closest relatives in premises that are subject to prohibition or arrest.
Simultaneously, the bill proposes introducing a mechanism for preliminary written consent from a person for registration, which can be revoked upon request by the pledgee or an authorized body. The authors intend to use this mechanism to balance citizens' rights with the interests of creditors and state structures.
The bill was supported by 116 out of 118 present deputies, while two deputies abstained from voting.
These changes are also linked to the digitalization of registration services. In July, the Ministry of Internal Affairs of Uzbekistan published a draft regulatory act for the E-Rozilik online platform, designed for remote identification and obtaining consent for certain migration and personalization services.
This platform is intended to collect consent from property owners or persons being registered for residence or stay, as well as for deregistration when necessary. Furthermore, it allows obtaining the consent of property owners for the registration of foreigners.
The Institute for Reducing the Shadow Economy, Improving Tax and Customs Administration, and Fiscal Analysis at the Ministry of Economy and Finance of Uzbekistan has put forward a proposal to reduce the corporate income tax rate for certain organizations from 20% to 15%, as well as to revise the system of taxing financial services. This proposal was presented during a fiscal dialogue on July 30th.
According to the information presented, the reduced corporate income tax rate should apply to banks, mobile operators, producers of polyethylene granules, markets, and shopping centers. Implementing this proposal will require amendments to Article 337 of the Tax Code.
The Institute calculated that lowering the tax rate would lead to a decrease in budget revenues by 859 billion soums. To cover this deficit, it was proposed to introduce Value Added Tax (VAT) on fee-based financial services.
The proposed model involves separating financial income into commission income and interest income. Under this proposal, fixed fees for financial services will be subject to VAT, while interest (margin) income will remain exempt from taxation.
VAT will be applied to services for which fixed payments are charged. Such services include account and bank card maintenance, cash settlement services, acquiring and payment acceptance, commissions on bank guarantees, sureties, and letters of credit, foreign currency commission services, processing of bank card transactions, depositary, registration, and stock exchange services, payment system fees, as well as the service component of factoring and forfaiting.
The proposal maintains the VAT exemption for services whose charges are not specified separately. These include deposit attraction, provision of loans and credits, interest on loans, repurchase agreement (repo) transactions, the interest portion of financial leasing, the discount portion of factoring and forfaiting, operations with stocks, shares, securities, and derivatives, as well as assignment of creditors' claims.
The presentation noted that the proposed approach aligns with international practice. Recommendations from the International Monetary Fund and the Organisation for Economic Co-operation and Development were cited as justification, stating that fee-based financial services are subject to VAT, while interest (margin) income remains exempt from such taxation.
A new set of legislative amendments affecting a wide range of subjects—entrepreneurs, taxpayers, farmers, vehicle drivers, the judicial system, and state structures—will take effect in Uzbekistan from August 1st.
One of the most significant innovations is the transformation of interaction between regulatory bodies and the business community. From this date, all enterprise inspections, including preventive measures and official visits under criminal cases, must be recorded in the 'Yagona davlat nazorati' system using the 'Biznes himoya' (Business Protection) QR code. The use of paper logs for registering such inspections will cease.
Entrepreneurs have the right not to allow an inspector onto their premises and to refuse dialogue if the visit has not been registered via the QR code. The necessary QR code can be obtained on the portal govcontrol.uz.
Concurrently, a client-orientation index is being introduced for tax authorities, which will allow taxpayers to assess the quality and speed of services provided. Tax service employees are also required to undergo professional development at least once every three years.
For owners of industrial gardens that use water-saving technologies, a preferential tax rate for water usage from drilled wells is established—1 sum for a five-year period. Furthermore, starting August 21st, loan agreements and warehouse storage agreements concluded by entrepreneurs must be mandatorily accounted for by tax authorities.
From August 1st, youth-founded farms will receive free maintenance of accounting and reporting centers for two years at district farmer councils, regardless of fee payment or crop type.
The procedure for trading liquefied gas on the exchange will change: automotive gas stations (AGS) will only be able to purchase fuel in special sections if they possess the corresponding license for its sale. The electronic exchange system will be integrated with the 'Licensing' platform. Moreover, starting January 1, 2027, the activities of AGS where personnel lack certificates for working on hazardous facilities will be suspended until deficiencies are rectified.
Starting in August, a digital procedure for returning vehicles left in impound lots will be introduced. Confirmation of the right to receive the vehicle will be made through the 'Traffic Zone' information system using a QR code.
In the field of quarantine products import, phytosanitary control is transitioning to an automated risk management system via the E-Fitouz platform, which is linked to the Customs Committee's 'Single Window' system. Decisions are based on factors such as product risk, import purpose, phytosanitary situation in the country of origin, and degree of product processing.
From August 1, 2026, to August 31, 2030, aquaculture farms will receive a package of support measures and subsidies. The state will compensate part of the interest rate on loans for purchasing solar panels and cover up to 25% of the installation costs. Lump-sum subsidies for acquiring aerators, compensation of up to 50% of the cost of imported broodstock, and support for implementing closed-loop water supply systems up to 5 billion sums are also provided.
Enterprises can apply for subsidies to purchase equipment for feed production and partial coverage of labor costs for foreign-invited ichthyologists and fish disease specialists. Additionally, the industry has access to state guarantees for loans up to the equivalent of 10 billion sums and compensation for loan interest expenses.
Starting August 1st, specialized departments for resolving labor disputes will appear in civil courts, and all new applications will be automatically directed to judges handling this category of cases. Cases initiated before July 31st inclusive will be concluded according to previous regulations.
From August 1, 2026, to January 1, 2028, a temporary ban on hunting rare and endangered wild animals is introduced. This restriction does not apply to animals kept in zoos, aquaculture farms, or farms, nor to scientific and medical needs.
As part of the air quality improvement program, requirements for greenhouse complexes in Tashkent and several districts of the region (Yukorichchiksky, Kibraysky, Yangiyulsky, Zangiatiinsky) are being tightened starting August 1st. The supply of natural gas to operating greenhouses will be completely discontinued, and previously concluded gas contracts will be terminated. Furthermore, the cost of water usage for greenhouse farms will increase fivefold compared to the tariff for industrial facilities, and previously issued environmental conclusions will be reviewed.
For greenhouses using polluting fuels, compensation payments for environmental damage will increase twentyfold. Such farms may also lose access to state subsidies and preferential lending, and the terms of existing loans will be revised.
Simultaneously, a new measure to support motorists is being launched: owners who transfer an old car under the trade-in program will begin receiving compensation for part of the auto loan interest rate when purchasing new transport under the national project 'Clean Air.'
Starting August 1st, citizens can report violations of industrial, radiation, and nuclear safety standards at hazardous production facilities, attaching photo or video evidence indicating the time, date, and location of the incident. These reports will be reviewed within three working days with a mandatory site visit by specialists. If the information is confirmed, the applicant will receive a reward equal to 20% of the imposed fine amount.
The process of digitizing the archival system will continue: starting in August, the registration of documents of the National Archival Fund, compilation of case inventories, issuance of archival materials to users, and formation of the nomenclature of state institution records will be fully converted to electronic format.
