Tashkent, Uzbekistan (UzDaily.com) -- The law signed by the President introduced changes and additions to some legislative acts.

According to the amendments made to the Customs Code, customs duties, the payment of which is not related to customs clearance, are paid in the customs territory.

Amendments have been made to the Tax Code regarding the storage of tax reports for 3 years (previously - 5 years).

During a desk tax audit, the following tax control activities are prohibited (with the exception of a desk tax audit carried out for the purpose of reimbursement (refund) of the amount of value added tax):

entrance to the taxpayer’s territory;

inspection of the territory and premises of the taxpayer;

requesting documents from the taxpayer and calling him;

seizure of documents and objects of the taxpayer”;

Now, the issue of liability for a tax offense must be considered within 3 years; after 3 years, a person cannot be held accountable for the offense committed (previously - 5 years).

Funds paid by parents for the education of their children of any age in professional and higher educational organizations are exempt from income tax.

Previously, income tax was not levied on payments for children under 26 years of age.

The following applicable tax benefits have been extended until 31 December 2028:

income of individuals - residents and non-residents of the Republic of Uzbekistan in the form of dividends on shares owned by them (shareholders) are exempt from personal income tax;

on the income of legal entities - non-residents of the Republic of Uzbekistan in the form of dividends on shares owned by them (shareholders), an income tax rate of 5 percent is applied;

income of individuals and legal entities - residents and non-residents of the Republic of Uzbekistan in the form of interest on bonds of business entities is exempt from personal income tax and profit tax.