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RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of November 10, 2022 No. PP-419

About measures for optimization of procedures of submission of reports and storage of archive documents

(as amended of the Resolution of the President of the Republic of Uzbekistan of 25.12.2024 No. PP-455)

For the purpose of ensuring realization of the priority tasks determined within open dialogue of the President of the Republic of Uzbekistan with entrepreneurs spent on August 22 the current year, and also reducing types of the financial, tax and statistical reporting, enhancement of practice of storage and transfer to state bodies of documents on the basis of modern requirements:

1. Establish procedure according to which:

the obligation on storage and transfer to the Public or non-state Records Offices of archive documents about the salary added by legal entities and other income of physical persons after January 1, 2022, and also the amounts of the taxes accrued on them is cancelled;

legal entities are exempted from the obligation on storage and transfer to the Public or non-state Records Offices of the financial, tax and statistic reports submitted since January 1, 2022 in bodies of the State Tax Service and statistics electronically and also the documents processed electronically through the automated information systems of tax authority;

since January 1, 2023 the requirement of quarterly submission to tax and statistical authorities of financial statements is cancelled by subjects of financial accounting;

the subjects of entrepreneurship paying the receipts tax on the fixed tax rate for the period from 2023 to January 1, 2026 are exempted from the obligation on submission of annual financial reports to tax authorities.

2. Since January 1, 2023 to cancel types of the statistical reporting according to appendix No. 1.

To the state committee according to the statistics:

provide forming of the statistical data provided in the cancelled types of the statistical reporting according to this Item on the basis of administrative these relevant ministries and departments according to statistical programs;

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