Uzbekistan’s Tax Committee Comments on Data Requests Sent to Foreign Internet Services

Tashkent, Uzbekistan (UzDaily.com) — Uzbekistan’s Tax Committee has commented on reports circulating on social media regarding requests sent to foreign internet companies for information on payments originating from the country.

Earlier, several Telegram channels published copies of letters from the Interregional Tax Inspectorate for Large Taxpayers addressed to commercial banks. In these letters, the authority requested data on payments made to 83 foreign internet services over the past three years.

Banks are required to provide information on all transactions carried out by individuals in 2023–2025 in favor of foreign companies registered with the tax authorities. The request covers transactions made using both international payment cards, including Visa, Mastercard, Uzcard, Humo and others, as well as electronic wallets. For each transaction, banks must indicate the date, the amount, and its equivalent in US dollars. The information must be submitted to a designated electronic address within three days.

The tax authorities warned that failure to comply with the request may entail administrative liability under Article 215–3 of the Code of Administrative Responsibility for violations of the procedure for providing information on the emergence of taxpayers’ obligations. In addition, a fine may be imposed under Article 229 of the Tax Code for a bank’s failure to submit statements on taxpayers’ transactions and accounts.

The Committee emphasized that the data collection is necessary to verify the accuracy of tax amounts declared by foreign internet services and to assess the value of services they have provided since 2023. The authority also referred to a presidential decree on combating the shadow economy (Decree No. UP-246), issued in December 2025.

The press service of the Tax Committee recalled that foreign legal entities providing services in electronic form in Uzbekistan are recognized as taxpayers with respect to services rendered to individuals under Article 278 of the Tax Code. The tax base is determined as the value of services inclusive of tax, calculated on the basis of the actual price under Article 280. For obligations arising from a specific event or action, the statute of limitations is three years from the date of that event, in accordance with Article 88.

According to the Committee, 23 foreign internet services were registered for tax purposes in 2025, with an additional six registered since the beginning of 2026. The request is aimed at determining the timing of the emergence of tax obligations, calculating the tax base, and assessing the amount of value-added tax subject to collection.

Banks will provide the information in anonymized form. As part of the priority measures envisaged by the December decree, a procedure for submitting anonymized data on payments made to foreign legal entities is to be developed by 1 March 2026.