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Uzbekistan, Republic of Individual - Tax administration

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Taxable period

The tax period for PIT purposes is the calendar year.

Tax returns

A tax return is to be filed by Uzbek residents if/once they earn:

  • property income, including income from intellectual property rights
  • income from two or more sources
  • income received from sources outside of Uzbekistan, or
  • income received from sources who are not tax agents.

The declaration should be submitted by the individual to the tax authorities at the location of the individual's registration in Uzbekistan not later than 1 April of the year following the reporting year. A tax return is not due in cases where the taxpayer’s income from non-principal (second) place of work was taxed at the maximum rate based on one's written application.

If a foreign national becomes a tax resident in Uzbekistan prior to 1 April of the current reporting year, one should submit a declaration on the income earned during the previous reporting year. For instance, if an expatriate has not become tax resident in Uzbekistan as of 31 December 2017 but will become so by 1 April 2018, one would be required to file the annual PIT return for the calendar year 2017 (as a non-resident).

Expatriate individuals leaving Uzbekistan should file a ‘departure’ PIT return for the period from 1 January to the departure date one month in advance of the departure. However, if the expatriate leaves Uzbekistan before 1 February, one is not required to file a tax return.

Payment of tax

PIT withholding is mandatory for the employers paying salaries and related income to their staff under employment contract (income paid by a company under civil contracts is also subject to income tax withholding). The employers should withhold PIT and remit it to the state budget along with payment of income to the employees, generally, on a monthly basis.

PIT liability as per the tax return should be settled by 1 June of the year following the reporting year.

Tax audit process

The Uzbekistan State Tax Committee (STC) is the focal government authority responsible for administering the tax system and collection of taxes. The Main Tax Departments of Tashkent, Republic of Karakalpakstan, and 12 regions are direct subordinates of the STC. There are also local tax authorities (Inspectorates).

Scheduled statutory tax audits are to be carried out once in three years (once in four years for micro-firms, small enterprises) by the tax authority of the district where the enterprise is registered (i.e. district Tax Inspectorates). However, in certain cases, the tax audit is undertaken by the STC, which is the highest tax authority.

Tax authorities should notify the taxpayer in writing of a planned tax audit not less than 30 days prior to start of the audit, indicating the period and subject of the audit.

The tax audits are aimed at verification of the tax returns submitted by the taxpayer. Normally, the tax authorities would review the accounting records, copies of tax returns, and source documents as required.

Tax legislation does not provide tax audits of individuals. Individual PIT declarations are audited by tax authorities at the filing.

Statute of limitations

The statute of limitations for tax purposes is five years.

Topics of focus for tax authorities

There are no officially announced areas of focus during tax audits.


Last Reviewed - 01 December 2017

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