Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has changed the procedure for suspending transactions on taxpayers’ bank accounts when they challenge a decision by the tax authorities, introducing a requirement for tax officials to apply to court within three days of receiving an objection.
The changes are stipulated in Law No. ZRU-1183, dated 20 October 2026, the Ministry of Justice said.
The law, titled “On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan Aimed at Reducing the Regulatory Burden on Business Entities,” amends Articles 111 and 112 of the Tax Code and the Economic Procedural Code.
Under the new rules, a decision to suspend transactions on the bank accounts of a taxpayer or tax agent may be made by the head of a tax authority or their deputy.
If the taxpayer or tax agent challenges the decision, the tax authority must submit an application to the court within three days of receiving the objection. Transactions on the relevant bank accounts remain suspended until the court issues a ruling.
The amendments also specify the conditions under which the suspension must be lifted. If the taxpayer or tax agent remedies the circumstances outlined in Part Three of Article 111 of the Tax Code, the tax authority must cancel the suspension in accordance with Article 112.
A suspension must also be lifted once a court ruling refusing to suspend bank account transactions enters into legal force. This provision has been added to Part One of Article 112 of the Tax Code.
Amendments to the Economic Procedural Code establish the documents that tax authorities must attach to applications seeking the suspension of bank account transactions.
These include evidence that the taxpayer violated the legal requirements underlying the suspension, confirmation that the tax authority’s notice was sent to the taxpayer, and the taxpayer’s objection to the decision.
The law aims to reduce the regulatory burden on businesses and establishes a judicial procedure for resolving disputes over decisions to suspend bank account transactions.
The law enters into force on the date of its official publication.
