Uzbekistan Revises System of Financial Penalties

Tashkent, Uzbekistan (UzDaily.com) —The President of the Republic of Uzbekistan Shavkat Mirziyoyev has signed a decree “On additional measures to further liberalize the procedure for applying financial penalties and improve the effectiveness of judicial oversight,” introducing a phased overhaul of the financial sanctions system and strengthening digital monitoring.

Under the document, starting from 1 October 2026, businesses will be allowed to voluntarily comply with decisions of authorized bodies imposing financial penalties under preferential conditions.

In particular, if 50% of the fine is paid within one month of receiving the decision, the remaining amount will be cancelled. The decree also allows payment of fines in equal installments over a six-month period.

The document further stipulates that in cases where a penalty decision is annulled or declared invalid by a court, previously collected funds — including the fine and accrued penalties — must be refunded within 15 days from the sources to which they were allocated, with proportional distribution.

In case of delayed refund, a daily interest will be charged based on 1/300 of the Central Bank base rate.

A separate reform block concerns digital enforcement. Starting from 1 January 2027, an electronic register of financial penalties will be introduced within the “Unified State Control” system, administered by the Business Ombudsman.

All decisions of authorized bodies must be entered into the register within three working days of issuance and confirmed with an electronic digital signature or automatically uploaded through integrated systems.

Decisions not included in the register or not verified by digital signature will be considered invalid and unenforceable.

The register will also include a database of repeat offenses, supported by risk analysis mechanisms.

Additionally, by 1 April 2027, the option to file online complaints to courts via the taxpayer’s personal account will be introduced.

Courts will automatically notify relevant authorities about the suspension of enforcement of disputed decisions.