The procedure for submitting reports and storing archival documents has been optimized
Tashkent, Uzbekistan (UzDaily.com) -- The President of Uzbekistan signed a Resolution, according to which:
- the obligation to store and transfer to state or non-state archives archival documents on wages accrued by legal entities and other income of individuals after 1 January 2022, as well as the amounts of taxes accrued on them, is cancelled;
- legal entities are exempted from the obligation to store and transfer to state or non-state archives
- and statistical reports,
- submitted from 1 January 2022 to the state tax service and statistics in electronic form, as well as documents executed in electronic form through automated information systems of the tax authority;
- starting from 1 January 2023, the requirement for quarterly submission of financial reports to the tax and statistical authorities by accounting entities is canceled;
- starting from 2023, business entities paying VAT at a fixed tax rate are exempted from the obligation to submit annual financial reports to the tax authorities.