LAW OF THE REPUBLIC OF UZBEKISTAN

of June 26, 2025 No. ZRU-1071

About entering of amendments and changes into the Tax code of the Republic of Uzbekistan

Accepted by Legislative house on March 18, 2025

Approved by the Senate on May 28, 2025

In recent years in our country large-scale work on elimination of bureaucracy and administrative barriers by provision of the state services, including in expansion of opportunities of the population to independently use electronic state services in the remote mode, and also on support of the population and entrepreneurs and to further enhancement of tax administration is carried out.

At the same time there is need for further support of wide use of independent use of electronic state services remotely and execution of necessary documents electronically, strengthening of their legal basis, and also further simplification of procedure for offsetting of the amounts of excessively collected tax on account of the forthcoming payments of the taxpayer on other taxes, provision of tax benefits to separate categories of persons.

This Law makes the changes in the Tax code of the Republic of Uzbekistan concerning use in the electronic document in the tax relations of the methods of electronic confirmation expressing the consent of person which signed the document, and allowing to identify it also the changes and additions directed to further simplification of procedure for offsetting of the amounts of excessively paid tax on account of the forthcoming payments of the taxpayer on other taxes, provision of tax benefits to separate categories of persons and further enhancement of tax administration are made.

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