Tashkent, Uzbekistan (UzDaily.com) - A Presidential Resolution "On measures to further support participants in special economic zones" was adopted. 

According to the Resolution, in connection with the cancellation of income tax benefits for participants in special economic zones from 1 January 2020, the unused part of these tax benefits will be fully applied for participants in special economic zones included in the register of participants in special economic zones for a period of 3 to 10 years from the moment of their inclusion in the register.

From 15 September 2021, participants in special economic zones are granted the right to defer (installment) payment of VAT and customs duties when importing components, raw materials and materials used in the production of products and for their own needs, for up to 120 days without accruing interest and ensuring their payment ...

To participants in special economic zones, the amount of excess VAT is refunded within 7 days.

At the same time, if it is revealed that the amount of VAT reimbursed based on the results of a desk tax audit is unreasonable, this amount is collected in accordance with the established procedure.