Desk Tax Audits Covered 8% of Taxpayers In 2025

Tashkent, Uzbekistan (UzDaily.com) — In 2025, desk (cameral) tax audits were conducted for 45.3 thousand taxpayers, accounting for approximately 8% of the total number of taxpayers, which reached 567.7 thousand, according to official data from the tax authorities.

The audits revealed discrepancies totaling 36.8 trillion Uzbek soums. Corresponding demands were issued to all taxpayers for the identified inconsistencies.

The largest portion of discrepancies was related to value-added tax (VAT), amounting to 18.6 trillion soums. Significant discrepancies were also found in corporate income tax, totaling 10.9 trillion soums; excise tax, 3.5 trillion soums; and property tax, 1.3 trillion soums.

By sector, the highest amounts of discrepancies were recorded in public catering, trade, and service industries, where the total reached 17.7 trillion soums. In the manufacturing sector, discrepancies amounted to 8.1 trillion soums; in construction, 4.2 trillion soums; in transport, 2.9 trillion soums; and in agriculture, 1.2 trillion soums.

Desk audits are conducted without visiting taxpayers and are based on the analysis of submitted reports and data available to the tax authorities. The results are used to clarify tax obligations and improve the transparency of tax administration.