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

During the session, it was emphasized that in recent years, Uzbekistan has been carrying out large-scale and consistent reforms to foster a favorable business climate, reduce tax burdens through modernization of tax policy, and accelerate economic growth.

At the same time, the need to further enhance legal mechanisms has become increasingly urgent—both for the prevention of tax violations and for strengthening the protection of entrepreneurs' rights within the framework of criminal and administrative proceedings.

The newly adopted law introduces changes to the Criminal Code and the Code of Administrative Responsibility. These include tougher penalties for tax violations, an increase in the threshold of damage required for criminal liability for tax evasion, and exemption from liability in cases where damages are fully compensated either during the pretrial phase or in court. The law also clarifies the competencies of authorized bodies in conducting pre-investigation procedures and handling administrative cases.

New provisions are also added to the Criminal Procedure Code, granting representatives appointed by the Business Ombudsman or the Chamber of Commerce and Industry the right to participate as public defenders during inquiry, investigation, and court proceedings involving entrepreneurs.

Amendments to the Civil and Tax Codes establish that penalties (interest) shall not be charged on taxes and fees that are assessed and collected before a court ruling is issued. In addition, compensation payments for land plots expropriated for public needs are exempt from income tax.

Senators emphasized that the law is designed to prevent tax violations, strengthen the stability of budget revenues, ensure equal conditions for conducting business, and enhance legal protections for business entities.

Following the discussion, the Senate unanimously approved the law.