The minimal sizes were set were set with the resolution of the President of Uzbekistan Islam Karimov “On forecast of main macroeconomic figures and parameters of State Budget of Uzbekistan for 2014”.
According to the document, the state tax bodies can recover debt if the size of the debt exceeds 20 minimal size of salary for legal entities (now 1.922 million soums) and five minimal sizes of salary for individuals (480,525 soums).
It is worth to mention that the debts size compared to minimal sizes of salary did not grow, but the sum size rose as the minimal size of salary increased. As of 1 January 2014, the minimal size of salary makes up 96,105 soums.
In line with article 65 of Tax Code of Uzbekistan, the tax services can levy debt with foreclosure of property of tax payers based on writ or request judicial order.