Tax Committee Explains Tax Recalculation for 3,600 Properties

Tashkent, Uzbekistan (UzDaily.uz) — The Tax Committee of Uzbekistan commented on reports regarding the emergence of tax debts among owners of approximately 3,600 apartments and households. The agency stated that property and land tax assessments and recalculations are carried out based on data provided by cadastral authorities, the press service of the Tax Committee of Uzbekistan reported.

In Tashkent, tax calculations take into account the zone in which a real estate object is located. The active boundaries of the zones were re-approved by Decision No. 159−14−0-Q/23 of the Khokim of Tashkent city on 3 March 2023.

Based on this decision, cadastral authorities transferred the territory of Yuksalish Street in the Khushnud mahalla of the Yangihayot district from Zone 5 to Zone 4. In connection with this, tax authorities recalculated taxes at the rates established for Zone 4 of Tashkent starting from 2023.

The recalculation was performed for 144 real estate objects. The Tax Committee stated that the actions were carried out in accordance with Article 88 of the Tax Code, which establishes a three-year statute of limitations on tax obligations unless otherwise provided by legislation.

The agency also reported that tax authorities receive information on an average of 50,000 objects monthly following the inventory of unauthorized occupied land plots and structures located on them. The inventory is conducted within the framework of Law No. ZRU-937, which regulates the recognition of rights to objects associated with the unauthorized occupation of land.

The Tax Committee emphasized that recalculations in such cases are a procedure provided for by legislation and are carried out in accordance with current tax rules.

The agency also noted that incoming taxes are directed to local district budgets and are used for social protection of the population, beautification, and infrastructure development.