Uzbekistan Tax Authorities to Introduce Customer Index

Tashkent, Uzbekistan (UzDaily.com) — President of Uzbekistan Shavkat Mirziyoyev signed a decree on 19 May aimed at further improving the tax administration system and introducing modern digital and service-oriented approaches in the work of tax authorities. The document sets out a comprehensive package of measures focused on improving taxpayer service quality and reducing tax risks.

Among the key priorities is the formation of a service-based tax system aligned with international standards. Authorities plan to ensure more convenient access to tax services and improve the efficiency of interaction between tax bodies and businesses.

From 1 July, business entities will be able to use free services for submitting tax and financial reporting through the Soliq-servis platform of their choice for the first six months after registration. The measure is intended to support newly established companies during their early development stage.

In addition, by 1 August, authorities are instructed to introduce a tax authority customer orientation index. The index will allow taxpayers to assess the accessibility and convenience of tax services, the time required to fulfill tax obligations, and the quality of interaction with tax authorities.

From 1 January 2027, the tax system will expand the use of a proactive approach to reporting.

This approach will apply to selected taxes, including excise tax on oil and gas products, subsoil use tax for non-metallic construction materials, and water use tax on agricultural land. Separately, tax on agricultural land will be calculated based on data from authorized bodies, eliminating the need for taxpayers to submit reports.

A mechanism for the automatic application of tax benefits for individuals directing income toward mortgage repayments is also being introduced. Refunds of overpaid amounts will be processed based on interagency data within 10 working days following a citizen’s application.

The decree expands the functions of district and city tax inspectorates. From 1 July, their responsibilities will include markets, shopping complexes, trade enterprises, public catering and service sector entities, as well as agricultural enterprises paying value-added tax, individual entrepreneurs, and self-employed persons. From 2027, their jurisdiction will extend to all VAT payers, except for large taxpayers.

It is also stipulated that non-residential properties on the balance sheets of markets and shopping complexes with a state share of 50% or more will, from 1 July, be leased exclusively through the E-auksion electronic platform. The measure is aimed at increasing transparency in state asset management.