Uzbekistan adopts decree introducing first-mistake warning rule for entrepreneurs from 2027
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Uzbekistan's president signed a decree introducing a 'first mistake' warning rule for entrepreneurs starting January 1, 2027. First-time violators who did not harm life, health, or property will receive 10 days to correct the violation instead of a fine. The decree also requires Business Ombudsman approval for repeat inspections within one year.
Key Facts
- The 'first mistake' rule takes effect January 1, 2027, giving first-time violators 10 days to correct violations without fines if no harm to life, health, or property occurred.
- Repeat inspections of business entities within one year will require Business Ombudsman approval, except for desk tax audits.
- From January 1, 2027 to December 31, 2028, medium and large entrepreneurs may undergo voluntary tax audits with recognized auditor conclusions, exempting them from tax audits for the audited period.
- If errors found in voluntary audits are corrected within 30 days, no financial penalties will be applied.
- The State Tax Committee will maintain and publish a register of audit organizations eligible for the voluntary audit experiment.
First Mistake Rule
The decree introduces a 'first mistake' warning rule for business entities starting January 1, 2027. Entrepreneurs who violate rules for the first time and have not caused harm to citizens' life, health, or others' property will not be fined immediately. Instead, they will be given 10 days to eliminate the identified shortcomings.
Inspection Restrictions
Any repeat inspection of business entities within one year will require permission from the Business Ombudsman. Desk tax audits are excluded from this requirement.
Voluntary Audit Experiment
From January 1, 2027 to December 31, 2028, a legal experiment will allow medium and large entrepreneurs to conduct initiative audits with the involvement of audit organizations. During the audited period, tax authorities will not conduct tax audits. If identified errors and shortcomings are corrected within 30 days, financial penalties will not be applied to the business entity. The State Tax Committee will maintain and publish on its official website a register of organizations eligible to conduct audits under this experiment. Audit organizations will be responsible for cases where unpaid taxes and fees are identified as a result of recognizing the audit conclusion.
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Uzbekistan adopts decree introducing first-mistake warning rule for entrepreneurs from 2027
