The government of Uzbekistan has approved a resolution introducing an experimental annual declaration of income and expenses for residents in the cities of Navoi and Chirchik. The new regulatory requirement applies to all adult citizens officially registered at their permanent place of residence within these designated localities. Individuals will be mandated to submit comprehensive reports covering their earnings, asset information, loan obligations, and utility payments for the years 2026 and 2027.

Submission procedures are structured to operate through digital platforms, allowing citizens to file reports via the electronic tax services portal or the dedicated Soliq mobile application. The declaration must be submitted to the local tax authority at the place of permanent residence no later than April 1 of the following year. Furthermore, the tax authorities are officially required to issue a warning notification to taxpayers at least one month prior to the approaching deadline.

The declaration framework requires participants to disclose salaries, property-related revenues, and other financial inflows. Additionally, citizens must document expenditures associated with real estate, movable property, taxes, utility services, and loan repayments. Expenses incurred by individual entrepreneurs and self-employed workers that directly pertain to their commercial activities will reportedly be excluded from these calculations.

Portions of the required data will be populated automatically through integration with state databases, transaction receipts registered in the Soliq application, and electronic invoices. If errors are identified within the submitted forms, provisions allow for clarifications or rejections upon the citizen's request, with the option to resubmit within a three-year window. Authorities maintain that discrepancies between reported incomes and expenses will not automatically trigger additional tax assessments or punitive penalties, barring specific statutory exceptions.

Source: podrobno.uz