Tashkent, Uzbekistan (UzDaily.com) - According to the Resolution of the Cabinet of Ministers from 1January 2024:

- at the choice of taxpayers, a procedure for automatic generation by tax authorities of tax reporting on VAT, turnover tax, property and land taxes of legal entities is being introduced. In this case, the taxpayer or his authorized representative confirms the accuracy and completeness of the tax reporting generated by the tax authorities, or, having reissued the reporting, submits it to the tax authorities.

In 2022, this practice was carried out as an experiment in the Khorezm region.

- the deadline for correcting technical errors when issuing sales receipts will be extended until the next tax reporting period (from 20 October 2023).

Previously, checks were adjusted no later than the 10th day of the month following the month in which discrepancies were identified.

This resolution introduced changes and additions to resolution of the Cabinet of Ministers No. 736 from 20 November 2020 and approved the Regulation “On the procedure for preparing tax reporting by tax authorities at the choice of the taxpayer.”