In accordance with governmental decree No. 574 dated October 19, a temporary administrative regulation has been officially endorsed concerning the submission of total annual income declarations by tax authorities' employees and residents registered in the cities of Navoi and Chirchik. The Ministry of Justice disseminated the details regarding this new administrative measure.
Based on the enacted decree, declarations must be filed for incomes acquired throughout the 2026–2027 period via the Tax Committee’s Electronic Tax Services Portal and the official 'Soliq' mobile application, directed to the local tax office corresponding to the declarant's permanent place of residence. The regulation applies to individuals officially registered by internal affairs bodies within these specific municipalities, excluding minors under the age of eighteen.
Furthermore, the newly adopted rules explicitly exclude individuals newly employed by tax agencies during the reporting year or those who have been registered for less than six months. The deadline for submitting the declaration is firmly set no later than April 1 of the year following the reporting period, with the tax authority mandated to issue an official notification at least one month prior to the deadline.
The regulation stipulates that expenditure data within the declaration will be compiled automatically utilizing information from various ministries and agencies, alongside fiscal-marked receipts and electronic invoices registered through the 'Soliq' application. Should the pre-existing system data prove insufficient, users are granted the functionality to input supplementary details directly via the mobile interface.
Should a declaration contain errors, taxpayers are permitted to submit an amended report. However, if the revised submission continues to display inaccurate information, the declaration may be rejected strictly upon the physical person’s application, granting a subsequent window of three years to refile. Rejections executed under any other pretexts are strictly prohibited by the framework.
Source: www.gazeta.uz