Uzbekistan to End Mandatory Tax Clarifications Under “Autocameral”

Tashkent, Uzbekistan (UzDaily.com) — Starting 1 July 2026, Uzbekistan will abolish the obligation for taxpayers to submit revised reports or explanations for discrepancies identified under the “Autocameral” pre-audit tax analysis system. The State Tax Committee of the Republic of Uzbekistan reported this.

The provision is established under Presidential Decree No. UP–95 dated 19 May 2026.

Currently, when discrepancies are identified in tax reporting, taxpayers receive a notification through their personal account. They are required to submit revised reports or supporting documents within 10 days. Failure to comply with this requirement could previously serve as grounds for initiating a desk tax audit.

Under the new changes, from 1 July 2026, failure to provide explanations or documents following pre-audit analysis will no longer automatically result in a desk tax audit.

Pre-audit analysis is an automated system for assessing tax reporting and other information on taxpayer activities conducted by tax authorities using information systems without direct taxpayer involvement.