Uzbekistan Mandates Video Recording for Tax Audits

Tashkent, Uzbekistan (UzDaily.com) — The Cabinet of Ministers of Uzbekistan has approved a new procedure requiring the video recording of tax control activities, introducing corresponding amendments and additions to several government regulations. Resolution No. 154 was adopted on 9 April 2026, while certain previously effective norms have been declared null and void.

According to the updates made to Resolution No. 1 dated 7 January 2021, a specialized regulation has been approved to govern the video recording of tax authority actions during audits of taxpayer activities.

The document mandates that video recording is compulsory and must be conducted based on an order issued by the head of the tax authority or their deputy regarding the appointment of a tax audit.

During control measures, key aspects of the taxpayer's operations are to be recorded. This includes the accounting of taxable objects, time-motion studies (chronometric observations), verification of actual staff numbers against tax reports, the use of cash registers and payment terminals, and compliance with trade and service regulations.

The regulation explicitly states that video recording must not obstruct the taxpayer's legal business activities or cause any damage to their operations.

Upon completion of an audit, the official reports must include details of the recording equipment used—including the type and serial number—and must document all circumstances identified during the filming process.