The President of Uzbekistan signed a decree on August 27 introducing a three-year moratorium on any inspections of small business entities. This decision was made in line with the tasks identified during the VI open dialogue with entrepreneurs.
During the moratorium, inspections of small businesses are considered illegal. Persons who commit such violations will be held accountable in accordance with the established procedure. However, there are exceptions: inspections within criminal cases, studies of impact on human health, inspections of compliance with labor legislation, citizens' appeals, VAT refunds, and inspections related to the liquidation of a business entity.
Additionally, the Business Ombudsman will conduct an 'Effective Control' event. Within its framework, materials of inspections conducted by control bodies over the past three years will be studied on site. Based on the results, appropriate measures will be taken regarding violations, and the violated rights of entrepreneurs will be restored.
The Business Ombudsman will submit information to the Presidential Administration every six months on the work done within the 'Effective Control' event. Also, by December 1, 2028, proposals will be made to introduce business-like, preventive, and result-oriented mechanisms for monitoring the activities of business entities.
From January 1, 2027, to December 31, 2028, as a legal experiment, a new mechanism will be introduced for medium and large business entities. Entrepreneurs will be able to undergo proactive audits on the correct calculation and payment of taxes and fees with the involvement of audit organizations.
The audit opinion will be recognized by tax authorities. For the audited period, tax authorities will not conduct tax audits. Exceptions are cases where tax violations not covered by the audit opinion are detected. If errors and shortcomings identified during the audit are corrected within 30 days, no financial penalties will be applied to the business entity.
Within the experiment, the register of organizations eligible to conduct audits will be maintained by the Tax Committee and published on its official website. If unpaid taxes and fees are revealed as a result of recognizing the audit opinion, the audit organization will be held responsible.
According to the decree, any repeated inspections of business entities during a year will be carried out only with the permission of the Business Ombudsman. This does not apply to cameral tax audits.
When applying financial penalties to business entities, the rule 'First mistake – warning' will be introduced. An entrepreneur who violates the rule for the first time but has not caused harm to the life and health of citizens or others' property will not be immediately fined. Instead, they will be given 10 days to eliminate the shortcomings.
From January 1, 2027, a system will be established for continuous study of the causes and factors leading to the termination or suspension of business activities. When an entrepreneur applies for termination or suspension, the reasons will be recorded and automatically analyzed in the automated system for state registration and accounting of business entities.
The Ministry of Justice was tasked with ensuring the creation of these opportunities in the automated system within three months. It is worth recalling that President Shavkat Mirziyoyev announced the moratorium on business inspections on August 18 during an open dialogue with entrepreneurs in the Khorezm region.
For reference: Uzbekistan has introduced a moratorium on any additional obligations for small businesses from July 1, 2025, to January 1, 2028.
Source: www.gazeta.uz