Supreme Court of Uzbekistan Cancels Tax Claim of 31.45 Billion Soums Against UzPost

Tashkent, Uzbekistan (UzDaily.com) — The Supreme Court of Uzbekistan has annulled the claim by the Interregional Tax Inspectorate for Large Taxpayers seeking to recover 31.45 billion soums (approximately US$2.6 million) from the national postal operator, O‘zbekiston Pochtasi (UzPost), covering the years 2021–2023.

On January 26, the Supreme Court’s Administrative Cases Panel overturned the ruling of the Tashkent City Administrative Court’s cassation instance from September 26, 2025, and upheld the decisions of two lower courts, which had previously deemed the tax claim unfounded.

The tax authority had argued that UzPost failed to pay VAT of 26.21 billion soums and a penalty of 5.24 billion soums for transit services of foreign companies’ goods through Uzbekistan, including Tayger Layn Post, Clevtrans, Post+ B.V., and Daily Mail Zenith FZE.

UzPost contested the tax assessment in court, and both the Tashkent Interdistrict and City Administrative Courts initially ruled the additional tax charges illegal. However, the city administrative court later overturned these decisions on revision, allowing the tax authority to demand nearly 31.5 billion soums.

The Supreme Court ultimately upheld UzPost’s position, confirming that VAT on international postal shipments should be applied at a zero rate if the point of origin or destination is outside Uzbekistan.

The ruling releases the company from the obligation to pay the disputed amount.