PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of May 19, 2026 No. UP-95

About measures for institutional enhancement of activities of tax authorities and implementation of modern approaches in tax administration

For the purpose of removal of tax administration on the present stage, further enhancement of tax policy in the country, institutional transformation of activities of tax authorities, increase in collecting of taxes, strengthenings of efficiency of tax control, and also the improvement of service quality rendered to taxpayers I decide:

I. Main objectives

1. Determine main objectives of adoption of this Decree:

(a) till 2030:

(i) exit to the first level in the rating of the World Bank of "Business Ready" in the direction of taxes;

(ii) bringing share of voluntary tax payment to 98 percent by means of use of the principle of priority of prevention of offenses;

(iii) prevention of cases of violation of the tax legislation and reduction of high risks twice;

(iv) increase in the general amount of tax revenues twice;

(b) improvement of quality of tax services and building confidence of taxpayers in tax authorities.

II. Directions of enhancement of tax administration

2. Determine the main priority directions of development of tax administration and activities of tax authorities:

(a) rendering services by tax authorities to taxpayers at the level of requirements of the international standards and creation of favorable conditions by them to taxpayers for use of tax services;

(b) further enhancement of the Compliance risk management (CRM) system on management of tax risks for the purpose of forming of healthy competitive environment among subjects of entrepreneurship;

(c) increase in efficiency of tax administration and decrease in financial and administrative load of taxpayers by means of digitalization and innovative solutions with use of artificial intelligence;

(d) development and realization of personnel policy in tax authorities for the medium-term and long-term period.

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