Tashkent, Uzbekistan (UzDaily.com) — At its seventh plenary session, the Senate reviewed the Law “On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan Aimed at Improving Legal Relations in the Tax and Entrepreneurial Sphere.”

During the discussion, it was emphasized that in recent years Uzbekistan has been implementing large-scale and consistent reforms focused on creating a favorable business environment, reducing tax burdens through the modernization of tax policy, and accelerating economic growth.

At the same time, there is an increasing need to further improve the legal mechanisms that ensure both the prevention of tax violations and the strengthening of entrepreneurs’ rights protection within the framework of criminal and administrative proceedings.

The adopted law introduces amendments to the Criminal Code and the Code of Administrative Liability, providing for tougher sanctions for tax offenses, raising the threshold of damage amount triggering criminal liability for tax evasion, and exempting from liability in cases of full compensation for damage at the pre-trial stage or during judicial proceedings. Additionally, the law clarifies the powers of authorized bodies in conducting preliminary investigative activities and considering administrative cases.

New provisions have been added to the Criminal Procedure Code, allowing representatives appointed by the Business Ombudsman or the Chamber of Commerce and Industry to participate as public defenders at the stages of inquiry, preliminary investigation, and in court proceedings related to cases initiated against entrepreneurs.

Amendments to the Civil and Tax Codes establish that penalties will not be charged on taxes and fees additionally determined and collected before a court ruling. It is also specified that compensation payments for land plots seized for state needs are exempt from income tax.

Senators who spoke highlighted that the law is aimed at preventing violations in the tax sphere, strengthening the stability of budget revenues, ensuring equal conditions for entrepreneurial activity, and enhancing legal protection guarantees for business entities.

Following the discussion, the law was approved by the members of the Senate.