Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan has adopted amendments and additions to several legislative acts related to tax regulation. The new law, signed by President Shavkat Mirziyoyev, aims to simplify tax procedures, enhance transparency, and strengthen digital interaction between the state and taxpayers.

One of the key changes is the recognition of electronic confirmations—used to verify a taxpayer’s identity and consent—as legally equivalent to a digital signature. These forms of identification in tax relations now hold full legal validity.

To further automate reporting processes, a new system has been introduced in which tax declarations for the use of water resources in agriculture, including fish farming, will be generated automatically. This will be based on data from the "Suv hisobi" information system and input from authorized bodies.

The procedure for offsetting overpaid taxes has also been simplified. Tax authorities are now required to apply the overpaid amounts toward future tax obligations within three working days of a taxpayer’s request.

The law specifies that funds received by Mahalla Servis companies for performing landscaping and providing certain social services are exempt from taxation. Similarly, land plots where buildings used for such services are located will not be subject to land tax.

The exemption from taxation also extends to the income of individuals who participated in the liquidation of the Chernobyl disaster and their spouses, as well as to the wages of Mahalla Servis employees.

Additional tax benefits have been granted to the administrations of industrial zones for leather and footwear production in the Sharof Rashidov District of Jizzakh Region and the Akhangaran District of Tashkent Region. From 1 January 2025, to 1 January 2026, they are exempt from property tax, land tax, and water resource usage tax.

The law enters into force on the date of its official publication.