RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of November 28, 2025 No. PP-364

About measures for increase in level of collecting of taxes and stimulation of active taxpayers

For the purpose of increase in culture of tax payment among the population and subjects of entrepreneurship, stimulation of active participation of institute waved in these processes and further strengthening of openness of activities and accountability of tax authorities before the public I decide:

I. Main objectives

1. Determine main objectives of adoption of this resolution:

(a) forming at citizens of opinion "pay taxes - my debt", further increase in tax culture on the basis of the principle "tax - guarantee of development waved";

(b) stimulation of active participation of institute waved in tax payment;

(c) ensuring compliance of tax administration to the performed reforms on the accelerated business development.

II. Encouragement of the best makhalley-taxpayers

2. Determine that since January 1, 2026 the nomination "The Best Makhallya-taxpayer" takes root. In case of this criterion by determination of winners include:

(a) the number of subjects of small business on each 1 000 people;

(b) the amount of the taxes paid by subjects of small business on each 1 000 people;

(c) the number of taxpayers on the income from physical persons on each 1 000 people;

(d) the number of self-employed citizens on each 1 000 people and the amount of the taxes paid by them;

(e) extent of the tax discharge on property and the land tax waved citizens.

3. Determine that incentive measures for winners of the nomination "The Best Makhallya-taxpayer" take root:

(a) the provision of restriction of possibility of introduction of the project during the next two seasons for makhally, two times in a row declared as the winners within the initiative budget, is not applied;

(b) when financing projects on the basis of partnership if 25 percent of project cost by the population of data makhally are financed, the project is recognized the winner, and also the remained 75 percent are financed from the Government budget;

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