Tashkent, Uzbekistan (UzDaily.com) - According to the Decree of the President, in order to support business entities in a pandemic, until 31 December 2021, the following have been extended:

- payment of arrears in payment of land tax and property tax of entities operating in the field of tourism, transport and public catering, as of 1 January 2021;

- suspension of the accrual of penalties on property tax and land tax arrears to business entities as of 31 December 2020, as well as the requirement to not apply the measures of compulsory collection of tax arrears provided for in the Decree of the President of the Republic of Uzbekistan dated March 19, 2020 No. UP-5969;

- the amount of an interest-free deferral of the balance of property tax and land tax as of 31 December 2020, provided by the President of the Republic of Uzbekistan to business entities during a pandemic;

- a moratorium on tax audits of small businesses.