Mirziyoyev signs eight-point business reform decree after 14,000 appeals
This digest was compiled by AI from multiple sources — links to the originals are below.
Uzbek President Shavkat Mirziyoyev signed a decree implementing eight business reform areas following the sixth open dialogue with entrepreneurs, which drew about 14,000 appeals. The decree introduces a three-year moratorium on most inspections of small businesses and a tax amnesty for SMEs until December 31, 2026.
Key Facts
- The decree introduces a three-year moratorium on inspections of small businesses, with exceptions for criminal cases, threats to human health, labor law compliance, VAT refunds, and business liquidation checks.
- From January 1, 2027 to December 31, 2028, medium and large businesses can undergo voluntary tax audits by accredited audit firms, with penalties waived if errors are corrected within 30 days.
- An economic amnesty called 'Second Chance' runs until December 31, 2026, allowing SMEs to have tax penalties written off if they fully pay their tax debt by that date.
- The Business Ombudsman must report to the Presidential Administration every six months on the effectiveness of inspections and will conduct an 'Effective Control' review of the past three years of inspections.
- A 'first mistake — warning' rule is introduced: if a violation caused no harm to life, health, or property, no fine is imposed and the entrepreneur gets ten days to correct the issue.
Inspection Moratorium
The decree imposes a three-year moratorium on all inspections of small businesses, except those related to criminal cases, threats to human health, labor law compliance, VAT refunds, and checks during business liquidation. During the moratorium, any inspection of a small business is deemed illegal and those responsible face liability. The Business Ombudsman will conduct an 'Effective Control' event, reviewing inspection materials from the past three years and visiting sites, and will report to the Presidential Administration every six months. Repeat inspections of any business within a year are allowed only with the Business Ombudsman's permission, except for desk tax audits.
Tax Amnesty and Audit
An economic amnesty called 'Second Chance' is declared until December 31, 2026 for small and medium businesses: if they fully pay their tax debt, penalties are written off and enforcement proceedings are terminated. If an entrepreneur independently corrects their reporting and pays the assessed amount, no penalty is charged. The condition is that the entrepreneur has no other tax debt as of January 1, 2027. From January 1, 2027 to December 31, 2028, a voluntary tax audit system is introduced for medium and large businesses, where the tax authority accepts the audit firm's conclusion and waives fines if errors are corrected within 30 days. The Tax Committee will maintain the register of organizations authorized to conduct such audits.
Cost Reduction Measures
Administrative liability for failure to submit a payment order for tax payment to a bank is abolished. The unpaid portion of certain fines is written off, and previously concluded employment contracts can be entered into the Unified National Labor System without a late fee. A 'first mistake — warning' rule is introduced: if a violation caused no harm to life, health, or property, no fine is applied and the entrepreneur has ten days to correct the deficiency. From January 1, 2027, a system for continuous analysis of reasons for business termination and suspension is launched, with the Ministry of Justice ensuring automation within three months.
1 source
Mirziyoyev signs eight-point business reform decree after 14,000 appeals
