LAW OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2025 No. ZRU-1108

About modification and amendments in some legal acts of the Republic of Uzbekistan in connection with acceptance of the main directions of tax and budget policy for 2026

Accepted by Legislative house on December 5, 2025

Approved by the Senate on December 18, 2025

The particularly important becomes implementation of the offers and initiatives directed to support of entrepreneurs and the solution of system problems, and also accomplishment of the priority tasks determined in open dialogue.

In this Law according to the instructions of the President of the Republic of Uzbekistan given within annual open dialogue with entrepreneurs the tax measures, including possibility of payment by installments of payment of the amounts of financial sanctions by results of exit tax audit, provision of tax benefits to the taxpayers who for the first time passed from the tax discharge from turnover to the tax discharge on value added and the income tax, increase in threshold of application of payment procedure of advance payments on the income tax, voluntary liquidation of taxpayers in the simplified procedure based on the conclusion of tax consultants and auditing organizations are established.

At the same time there is need of reduction of the legislation of the Republic of Uzbekistan in compliance with agreements of the World Trade Organization and realization of the initiatives announced at meeting of Council of foreign investors.

Besides, according to this Law creation of continuous chain of the value added tax, support of healthy lifestyle of the population, ensuring rational use of water resources is provided in the Tax code of the Republic of Uzbekistan.

Also this Law is directed to full support of the subjects of entrepreneurship performing activities in spheres of furniture production and jewelry, expansion of production with high value added and its export on foreign markets, increase in the income of the population, and also ensuring sustained economic growth in regions.

This Law will serve realization of the main directions of tax and budget policy provided in case of development of the Government budget of the Republic of Uzbekistan for 2026.

Article 1. Bring in the Code of the Republic of Uzbekistan about the administrative responsibility approved by the Law of the Republic of Uzbekistan of September 22, 1994 No. 2015-XII (Sheets 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. 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. 413, 417, 418; 2006, No. 6, Art. 261, No. 9, Art. 498, No. 10, Art. 536, No. 12, Art. 656, 659; 2007, No. 4, Art. 158, 159, 164, 165, No. 9, Art. 416, 421, No. 12, Art. 596, 604, 607; 2008, No. 4, Art. 181, 189, 192, No. 9, Art. 486, 488, No. 12, Art. 640, 641; 2009, No. 1, Art. 1, No. 9, Art. 334, 335, 337, No. 10, Art. 380, No. 12, Art. 462, 468, 470, 472, 474; 2010, No. 5, Art. 175, 179, No. 6, Art. 231, No. 9, Art. 335, 339, 341, No. 10, Art. 380, No. 12, Art. 468, 473, 474; 2011, No. 1, Art. 1, No. 4, Art. 104, Art. 105, №9, 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. 341, 343; 2015, No. 6, Art. 228, No. 8, Art. 310, 312, No. 12, Art. 452; 2016, No. 1, Art. 2, No. 4, Art. 125, No. 9, Art. 276, No. 12, Art. 383, 385; 2017, No. 4, Art. 137, No. 6, Art. 300, No. 9, Art. 510, No. 10, Art. 605; 2018, No. 1, Art. 1, 4, 5, No. 4, Art. 224, No. 7, Art. 430, 431, 432, No. 10, Art. 671, 673, 679; 2019, No. 1, Art. 1, 3, 5, No. 2, Art. 47, No. 3, Art. 161, 165, 166, No. 5, Art. 259, 261, 267, 268, No. 7, Art. 386, No. 8, Art. 469, 471, No. 9, Art. 591, 592, No. 10, Art. 674, 676, No. 11, Art. 787, 791, No. 12, Art. 880, 891; 2020, No. 1, Art. 4, No. 3, Art. 203, 204, No. 7, Art. 449, No. 9, Art. 539, 540, No. 10, Art. 593, 596, No. 11, Art. 651, No. 12, Art. 691; 2021, No. 1, Art. 5, 7, 12, 13, 14, No. 2, Art. 142, No. 3, Art. 217, No. 4, Art. 290, 293, appendix to No. 4, No. 8, Art. 800, 802, 803, No. 9, Art. 903, No. 10, Art. 966, 967, 968, 973, No. 11, Art. 1066; 2022, No. 1, Art. 1, 2, No. 2, Art. 80, 81, No. 3, Art. 215, 216, No. 4, Art. 337, No. 5, Art. 464, 465, 466, 467, No. 8, Art. 787, No. 10, Art. 981, 984, No. 12, Art. 1188; 2023, No. 3, Art. 184, 185, 188, 189, No. 4, Art. 265, 266, 268, No. 5, Art. 319, 320, No. 7, Art. 533, 534, 535, 537, 539, No. 8, Art. 634, No. 10, Art. 798, No. 11, Art. 921, 923, 924, No. 12, Art. 1004; 2024, No. 1, Art. 5, 7, 8, 9, No. 2, Art. 102, 111, 115, 116, No. 3, Art. 243, 245, No. 6, Art. 530, 532, No. 7, Art. 629, No. 8, Art. 826, 829, 831, No. 9, Art. 954, 964, 965, No. 10, Art. 1070, 1071, 1073, 1077, 1078, 1083, 1084, No. 11, Art. 1187, 1188, 1189, No. 12, Art. 1279, 1280, 1282, 1286, 1287; 2025, No. 1, Art. 5, 8, No. 2, Art. 187, 188, 196, 198, 201, No. 3, Art. 368, 376, No. 4, Art. 517, 521, No. 5, Art. 643, 644, No. 6, Art. 729, No. 7, Art. 828, 829, 832, No. 8, Art. 968, 971, No. 11, Art. 1233), following changes and amendments:

"Parts two and the fifth Article 175" shall be replaced with words 1) in Article 17-3 of the word "parts two, third and sixth Article 175";

2) in Article 175:

the second to state part in the following edition:

"Non-presentation of timely tax statements (except for microfirms and small enterprises) -

attracts imposing of penalty on citizens in the amount of one, and on officials - in the amount of ten basic settlement sizes";

add with part three of the following content:

"Non-presentation of timely tax statements by microfirms and small enterprises -

attracts imposing of penalty in the amount of three basic settlement sizes";

speak rapidly third - to consider the sixth respectively parts four - the seventh;

add with part eight of the following content:

"When making the offenses specified in parts two and third this Article during one calendar month on several types of tax, on all to out of time submitted tax reports only one penalty is applied";

3) in Article 245:

in word part one "Article 175 part four" shall be replaced with words "Article 175 part five";

in word part three "parts one, third and sixth Article 175" shall be replaced with words "parts one, the second, third, fourth, sixth and seventh Article 175";

"Article 175 part three" shall be replaced with words 4) in part one of Article 245-1 of the word "Article 175 part four";

5) in part one of Article 264 of the word "parts one, the second, third, fifth and sixth Article 175" shall be replaced with words "parts one, the second, third, fourth, sixth and seventh Article 175";

6) in Article 271:

in Item 11 of the word "parts one, the second and fifth Article 175" shall be replaced with words "parts one, the second, third and sixth Article 175";

add with Item 14 of the following content:

"14) timely submission of tax statements by the taxpayer (tax agent) within the last three months and not exceeding of delay of term of submission of tax statements for the next accounting period more than for five working days".

Article 2. Article 48-5 of the Law of the Republic of Uzbekistan of August 29, 2001 No. 258-II "About execution of court resolutions and acts of other bodies" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 2001, No. 9-10, of Art. 169; Sheets of chambers of Oliy Majlis of the Republic of Uzbekistan, 2007, No. 8, Art. 367, No. 12, Art. 598; 2008, No. 4, Art. 184, 187; 2009, No. 1, Art. 1; 2010, No. 9, Art. 337, 340; 2012, No. 12, Art. 336; 2014, No. 5, Art. 130; 2015, No. 8, Art. 312, No. 12, Art. 452; 2016, No. 9, Art. 276; 2017, No. 9, Art. 510; 2018, No. 1, Art. 1, 4, 5; 2019, No. 2, Art. 47, No. 5, Art. 267, No. 7, Art. 389, No. 8, Art. 469, No. 10, Art. 671, No. 12, Art. 880; 2021, appendix to No. 4, No. 8, Art. 800, 803; 2022, No. 4, Art. 337, No. 6, Art. 570; 2023, No. 4, Art. 269; 2024, No. 2, Art. 111, No. 8, Art. 827, No. 10, Art. 1073; 2025, 4, the Art. 522, No. 6, the Art. 729, No. 8, the Art. 970, No. 10, the Art. 1153) to add No. with part ten of the following content:

"Exchange of information according to the address of collection on receivables of the debtor is performed electronically through personal office of the taxpayer according to the procedure, established by the Tax code of the Republic of Uzbekistan".

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