Uzbekistan Studies Russian Experience in Implementing a Unified Tax Account

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan is considering the implementation of a unified tax account, taking into account the experience of Russia.

This was reported following working consultations between the Federal Tax Service of Russia and the Tax Committee of the Republic of Uzbekistan, focusing on modernizing tax administration and digital solutions in fiscal policy.

The Russian side presented the practice of operating a unified tax account (UTA), in which all tax payments are consolidated into a single account and automatically allocated to the taxpayer’s obligations based on submitted declarations and notifications, following a set priority order.

According to Konstantin Chekmyshev, Deputy Head of the Federal Tax Service of Russia, this mechanism significantly reduces the volume of unallocated payments and increases transparency in tax administration. Over three years, the number of delinquent taxpayers in Russia was halved, and the amount of unallocated revenues fell more than 30-fold—from 908 billion rubles in 2022 to 28 billion rubles in 2025.

Additionally, the procedure for refunding overpayments has become six times faster: refund instructions are now sent to the treasury no later than the day following the receipt of the request.

Special attention was paid to the procedure for debiting funds from the UTA. Natalia Shalygina, Head of the Debt Management Department of the Russian Federal Tax Service, explained that the system initially operated on a FIFO (first in, first out) basis but was later refined to account for the interests of regional budgets. As a result, personal income tax was placed in a priority category and is now settled first.

The Tax Committee of Uzbekistan noted that these solutions are of practical interest.

According to Tura Turaev, Head of the Committee’s Public Relations Department, a unified tax account could significantly simplify the fulfillment of tax obligations and reduce the administrative burden on businesses and citizens. The Uzbek side intends to study the Russian experience in detail with the aim of potentially adapting best practices into the national tax system.

During the visit, discussions also covered the tax control of income earned online, including by bloggers and other participants in the digital economy, as well as approaches to shaping the public image of tax authorities and working with the media.

Representatives of the Russian Federal Tax Service shared practices in developing a client-focused approach, digital services, and user experience, including for remote regions, as well as experience in conducting independent sociological research.

The Uzbek delegation highly appreciated the level of digitalization in Russia’s tax administration and expressed interest in further deepening cooperation, including technology exchange and the development of harmonized approaches at international forums.

Following the meetings, both sides confirmed their intention to continue developing professional contacts and work jointly to improve the quality of public services for taxpayers.