Uzbekistan Proposes Simplifying Tax Deferral Procedures

Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan has proposed simplifying the procedure for obtaining tax deferrals and installment plans. According to a draft bill, such options are planned to be provided regardless of a taxpayer's financial position or the presence of exceptional circumstances, according to the Ministry of Justice.

The ministry released the draft bill "On amendments and additions to certain government decisions in connection with improving the institute of insolvency" for public discussion.

The project provides that authorized bodies will be able to grant tax deferrals or installment plans regardless of the taxpayer's financial standing and without requiring exceptional circumstances.

It is also proposed to extend this mechanism to additional taxes assessed based on tax audit results and their corresponding financial sanctions.

The changes also affect the application submission process. Applications for tax deferrals or installment plans are proposed to be submitted to district and city khokimiyats (local administrations) based on the location of the taxable object.

Applications can be submitted in paper or electronic form, with electronic applications to be processed through the electronic public services portal of the tax authorities.

In addition, the draft bill modifies requirements for securing taxpayer obligations. Alongside bank guarantees, the submission of an insurance policy will also be allowed.

Public discussion of the draft bill will continue until 25 August 2026.