Why is this important
The new rules address key mechanisms of state-business interaction, including tax control and supervisory inspections. Increasing the transparency of inspections and clarifying the grounds for interference should reduce administrative pressure on entrepreneurs. These changes create new conditions for law enforcement practice for businesses starting in 2026.
What happened
- It is established that from July 1, 2026, inspections of business entities by supervisory bodies in cases stipulated by the resolution will be conducted using body cameras.
- From January 1, 2026, the basis for conducting a mobile tax audit is the presence of imported food products that have not been sold within 9 months, and for meat, fresh fruits and vegetables — within 3 months, provided that the added value exceeds the market value by more than 500 times.
- The tax base for real estate objects and construction materials will be determined based on the market price of these goods.
- It has been established that when taxpayers submit additional documents to substantiate discrepancies identified during a desk audit of tax reporting, the tax authorities are obliged to review such documents.
Numbers and facts
- From July 1, 2026, supervisory inspections in the prescribed cases will be conducted using body cameras.
- From January 1, 2026, the tax base for real estate objects and construction materials will be calculated based on market prices.
- Foreign legal entities operating in the electronic market without registration are required to register with the tax authorities within 30 days of notification, otherwise their activities in Uzbekistan will be restricted.
Context
- For businesses, the introduced norms mean a more formalized and technically fixed audit process, as well as a change in approaches to determining the tax base.
- For foreign companies, the requirements for mandatory registration with tax authorities are being strengthened.
- For the state, this is a tool for increasing the transparency of control, reducing unjustified interference, and strengthening tax discipline.
