LAW OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2025 No. ZRU-1107

About modification and amendments in some legal acts of the Republic of Uzbekistan in connection with enhancement of budget process

Accepted by Legislative house on December 5, 2025

Approved by the Senate on December 18, 2025

In recent years system work on ensuring transparency in case of distribution of budgetary funds due to expansion of opportunities of involvement of citizens in budget process, and also on strengthening of public control over target use of budgetary funds is conducted.

At the same time there is need for enhancement of budget processes, strengthening of accountability and control of execution of the State Budget of the Republic of Uzbekistan and budgets of the state trust funds, and also for ensuring openness of information on financing of the actions created on the basis of public opinion.

This Law makes changes and additions to some legal acts of the Republic of Uzbekistan providing representation and consideration in Legislative house of Oliy Majlis of the Republic of Uzbekistan of the annual statement about execution of the consolidated budget of the Republic of Uzbekistan, and also quarterly statements on execution of the State Budget of the Republic of Uzbekistan and budgets of the state trust funds, the draft of the Development program of social and production infrastructure of the Republic of Uzbekistan for the next year, carrying out by Audit Chamber the Republic of Uzbekistan external audit of quarterly statements on execution of the State Budget and budgets of the state trust funds, consideration and acceptance of the Republic of Karakalpakstan by the Jokargi Kenes, regional and Tashkent city, and also district and city Kengashami of People's Deputies of off-budget funds of state-financed organizations, and also consideration of reports on their execution.

Besides, it is determined that the agreements signed with suppliers of goods (works, services) in the funds allocated from the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and off-budget funds of state-financed organizations become effective after their registration in bodies of treasury.

Also the procedure for creation, approval and registration of temporary expense budgets of state-financed organizations and receivers of budgetary funds, and also procedure for modification of expense budget no more than four times a year is cancelled.

At the same time the administrative responsibility for violation of procedure for representation for registration of summary expense budgets, summary staff lists, and also the summary financial reporting is provided.

Besides, the state financial control over the implementation of the actions created on the basis of public opinion is established and also placement of information on financing of the specified actions on official websites of khokimiyats of areas and cities and on information portal "The open budget" is provided.

This Law serves enhancement of budget processes, increase in responsibility for respect for budget discipline, and also creation of transparent system of target use of the allocated funds by strengthening of accountability and control.

Article 1. The name and disposition of article 175-6 of the Code of the Republic of Uzbekistan about the administrative responsibility approved by the Law of the Republic of Uzbekistan No. 2015-XII of September 22, 1994 (The sheet of the Supreme Council of the Republic of Uzbekistan, 1995, No. 3, Art. 6; Sheets of Oliy Majlis of the Republic of Uzbekistan, 1995, No. 9, Art. 193, No. 12, Art. 269; 1996, Art. No. 5-6, 69, No. 9, Art. 144; 1997, No. 2, Art. 56, No. 4-5, Art. 126, No. 9, Art. 241; 1998, No. 3, Art. 38, No. 5-6, Art. 102, No. 9, Art. 181; 1999, No. 1, Art. 20, No. 5, Art. 124, No. 9, Art. 229; 2000, Art. No. 5-6, 153, No. 7-8, Art. 217; 2001, Art. No. 1-2, 23, No. 9-10, Art. of the Art. 165, 182; 2002, No. 1, Art. 20, No. 9, Art. 165; 2003, No. 1, Art. 8, No. 5, Art. 67, No. 9-10, Art. 149; 2004, Art. No. 1-2, 18, No. 5, Art. 90, No. 9, Art. 171; 2005, No. 1, Art. 18; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2005, No. 9, Art. 312, No. 12, Art. of the Art. 413, 417, 418; 2006, No. 6, Art. 261, No. 9, Art. 498, No. 10, Art. 536, No. 12, Art. of the Art. 656, 659; 2007, No. 4, Art. of the Art. 158, 159, 164, 165, No. 9, Art. of the Art. 416, 421, No. 12, Art. of the Art. 596, 604, 607; 2008, No. 4, Art. of the Art. 181, 189, 192, No. 9, Art. of the Art. 486, 488, No. 12, Art. of the Art. 640, 641; 2009, No. 1, Art. 1, No. 9, Art. of the Art. 334, 335, 337, No. 10, Art. 380, No. 12, Art. of the Art. 462, 468, 470, 472, 474; 2010, No. 5, Art. of the Art. 175, 179, No. 6, Art. 231, No. 9, Art. of the Art. 335, 339, 341, No. 10, Art. 380, No. 12, Art. of the Art. 468, 473, 474; 2011, No. 1, Art. 1, No. 4, Art. of the Art. 104, 105, No. 9, Art. of the Art. 247, 252, No. 12/2, Art. 365; 2012, No. 4, Art. 108, No. 9/1, Art. 242, No. 12, Art. 336; 2013, No. 4, Art. 98, No. 10, Art. 263; 2014, No. 1, Art. 2, No. 5, Art. 130, No. 9, Art. 244, No. 12, Art. of the Art. 341, 343; 2015, No. 6, Art. 228, No. 8, Art. of the Art. 310, 312, No. 12, Art. 452; 2016, No. 1, Art. 2, No. 4, Art. 125, No. 9, Art. 276, No. 12, Art. of the Art. 383, 385; 2017, No. 4, Art. 137, No. 6, Art. 300, No. 9, Art. 510, No. 10, Art. 605; 2018, No. 1, Art. of the Art. 1, 4, 5, No. 4, Art. 224, No. 7, Art. of the Art. 430, 431, 432, No. 10, Art. of the Art. 671, 673, 679; 2019, No. 1, Art. of the Art. 1, 3, 5, No. 2, Art. 47, No. 3, Art. of the Art. 161, 165, 166, No. 5, Art. of the Art. 259, 261, 267, 268, No. 7, Art. 386, No. 8, Art. of the Art. 469, 471, No. 9, Art. of the Art. 591, 592, No. 10, Art. of the Art. 674, 676, No. 11, Art. of the Art. 787, 791, No. 12, Art. of the Art. 880, 891; 2020, No. 1, Art. 4, No. 3, Art. of the Art. 203, 204, No. 7, Art. 449, No. 9, Art. of the Art. 539, 540, No. 10, Art. of the Art. 593, 596, No. 11, Art. 651, No. 12, Art. 691; 2021, No. 1, Art. of the Art. 5, 7, 12, 13, 14, No. 2, Art. 142, No. 3, Art. 217, No. 4, Art. of the Art. 290, 293, appendix to No. 4, No. 8, Art. of the Art. 800, 802, 803, No. 9, Art. 903, No. 10, Art. of the Art. 966, 967, 968, 973, No. 11, Art. 1066; 2022, No. 1, Art. of the Art. 1, 2, No. 2, Art. of the Art. 80, 81, No. 3, Art. of the Art. 215, 216, No. 4, Art. 337, No. 5, Art. of the Art. 464, 465, 466, 467, No. 8, Art. 787, No. 10, Art. of the Art. 981, 984, No. 12, Art. 1188; 2023, No. 3, Art. of the Art. 184, 185, 188, 189, No. 4, Art. of the Art. 265, 266, 268, No. 5, Art. of the Art. 319, 320, No. 7, Art. of the Art. 533, 534, 535, 537, 539, No. 8, Art. 634, No. 10, Art. 798, No. 11, Art. of the Art. 921, 923, 924, No. 12, Art. 1004; 2024, No. 1, Art. of the Art. 5, 7, 8, 9, No. 2, Art. of the Art. 102, 111, 115, 116, No. 3, Art. of the Art. 243, 245, No. 6, Art. of the Art. 530, 532, No. 7, Art. 629, No. 8, Art. of the Art. 826, 829, 831, No. 9, Art. 954, 964, 965, No. 10, Art. of the Art. 1070, 1071, 1073, 1077, 1078, 1083, 1084, No. 11, Art. of the Art. 1187, 1188, 1189; No. 12, of the Art. of the Art. 1279, of 1280, of 1282, of 1286, of 1287, 2025 No. 1, of the Art. of the Art. 5, of 8, No. 2, of the Art. of the Art. 187, of 188, of 196, of 198, of 201, No. 3, of the Art. of the Art. 368, of 376, No. 4, of the Art. of the Art. 517, of 521, No. 5, of the Art. of the Art. 643, of 644, No. 6, of the Art. 729, No. 7, of the Art. of the Art. 828, of 829, of 832, No. 8, of the Art. of the Art. 968, of 971, No. 11, of the Art. 1233) to state in the following edition:

"Article 175-6. Violation of procedure for representation of budget request, expense budgets and summary expense budgets, staff lists and summary staff lists on registration, and also the financial reporting and the summary financial reporting, performance reports of budgets of the state trust funds

Violation of procedure for representation of budget request, expense budgets and summary expense budgets, staff lists and summary staff lists on registration, the financial reporting and the summary financial reporting, and also performance reports of budgets of the state trust funds".

Article 2. Part one of Article 357 of the Civil code of the Republic of Uzbekistan approved by the Laws of the Republic of Uzbekistan of December 21, 1995 No. 163-I and of August 29, 1996 No. 256-I (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, appendix to No. 2, No. 11-12; 1997, No. 2, Art. 56, No. 9, Art. 241; 1998, No. 5-6, of Art. 102; 1999, No. 1, Art. 20, No. 9, Art. 229; 2001, Art. No. 1-2, 23, No. 9-10, Art. 182; 2002, No. 1, Art. 20, No. 9, Art. 165; 2003, No. 1, Art. 8, No. 5, Art. 67; 2004, Art. No. 1-2, 18, No. 5, Art. 90, No. 9, Art. 171; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2006, No. 4, Art. 154, No. 9, Art. of the Art. 494, 498; 2007, No. 1, Art. of the Art. 3, 5, No. 4, Art. of the Art. 156, 164, No. 8, Art. 367, No. 9, Art. 416, No. 12, Art. of the Art. 598, 608; 2008, No. 4, Art. 192, No. 12, Art. 640; 2009, No. 9, Art. 337; 2010, No. 9, Art. of the Art. 335, 337, 340; 2011, No. 12/2, of the Art. of the Art. 363, 364, 365; 2012, No. 4, Art. of the Art. 106, 109, No. 12, Art. 336; 2013, No. 10, Art. 263; 2014, No. 5, Art. 130, No. 12, Art. 343; 2015, No. 8, Art. of the Art. 310, 312; 2016, No. 4, Art. 125; 2017, No. 4, Art. 137, No. 9, Art. 510, No. 12, Art. 773; 2018, No. 1, Art. 4, No. 4, Art. 224, No. 7, Art. 433, No. 10, Art. 673; 2019, No. 3, Art. of the Art. 161, 166, No. 5, Art. 267, No. 10, Art. 671, No. 12, Art. of the Art. 880, 886; 2020, No. 1, Art. of the Art. 3, 4, No. 10, Art. 593; 2021, appendix to No. 4, No. 8, Art. 801, No. 10, Art. 968; 2022, No. 2, Art. 79, No. 3, Art. of the Art. 217, 218, No. 4, Art. 340, No. 5, Art. 464, No. 6, Art. of the Art. 570, 577, No. 11, Art. of the Art. 1061, 1062; 2023, No. 10, Art. 795, No. 11, Art. 921; 2024, No. 2, Art. of the Art. 111, 114, No. 6, Art. 530, No. 9, Art. 960, No. 11, Art. 1193; 2025, 2, the Art. of the Art. 188, of 194, No. 3, the Art. 370, No. 4, the Art. of the Art. 519, of 520, of 522, No. 6, the Art. 730, No. 8, the Art. 968, No. 10, the Art. 1152) to add No. with the offer of the following content:

"The agreements signed with suppliers of goods (works, services) in the funds allocated from the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and off-budget funds of state-financed organizations and also the changes made to them and additions become effective after their registration in bodies of treasury".

Article 3. Part one of article 13 of the Law of the Republic of Uzbekistan of August 29, 1998 No. 670-I "About the contractual legal base of activities of business entities" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1998, No. 9, Art. 170; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, No. 8, Art. 367; 2011, No. 12/2, of Art. 363; 2014, No. 5, Art. 130; 2015, No. 8, Art. 312; 2017, No. 9, Art. 510; 2018, No. 1, Art. 5; 2019, No. 1, Art. 1; 2020, No. 3, Art. 198; 2021, appendix to No. 4; 2022, No. 8, Art. 787; 2024, No. 2, the Art. 111) to add with the offer of the following content:

"The agreements signed with suppliers of goods (works, services) in the funds allocated from the Government budget of the Republic of Uzbekistan, budgets of the state trust funds and off-budget funds of state-financed organizations and also the changes made to them and additions become effective after their registration in bodies of treasury".

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