Why is this important
The transition to a proactive procedure for generating tax reports reduces the administrative burden on businesses and decreases the risk of errors when filling out documents. For legal entities, this means less manual labor and a more predictable process of interaction with tax authorities. At the same time, the new system strengthens the responsibility of taxpayers for timely verification and adjustment of automatically generated data.
What happened
- Land tax reporting has been changed to a proactive procedure: now, land tax reporting for non-agricultural land is formed in the regions where tax rates have been approved.
- Tax reporting is generated by tax authorities automatically based on available data, as well as information entered by the taxpayer through their personal account on the my.soliq.uz portal.
- The taxpayer has the right to make adjustments and submit specified data within five days, but no later than the established deadline for submitting reports.
- In the absence of adjustments, the report is considered agreed upon and recognized as submitted.
Numbers and facts
- Tax reporting on land tax for non-agricultural lands must be submitted no later than January 20 of the current year at the location of the land plot.
- Reporting forms for 2026 are available on the my.soliq.uz portal.
- The Jokargy Kenes of Karakalpakstan and the Kengashes of People’s Deputies of regions, districts and cities annually, by January 10, submit the approved tax rates to the tax authorities.
- Until January 10 of this year, the approved rates were presented for Karakalpakstan, as well as Andijan, Bukhara, Jizzakh, Kashkadarya, Namangan, Samarkand, Tashkent, Fergana, and Khorezm regions.
- The exception is the Khojaabad, Izboskan, Bostanlyk, Koson, Shahrisabz, Kuyichirchik, Khazarasp districts and the city of Shahrisabz.
- In regions where tax rates have not been approved, land tax reporting is not automatically generated.
Context
- Legal entities owning land plots in regions with approved rates can submit reports automatically.
- In the absence of rates, taxpayers will have to wait for their approval, as the system does not generate reports automatically.
- In fact, the responsibility shifts from filling out the report to controlling the accuracy of the already formed data.
- In the field of land tax, the timely approval of rates at the level of regional authorities remains a key condition for the system’s operation.
