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Tashkent, Uzbekistan (UzDaily.com) -- The Government of Uzbekistan adopted a resolution that envisage changes and additions to the regulations on the procedure for organizing and conducting tax audits in order to simplify this process.
According to the innovations, when conducting desk audits (excepta audits when refunding VAT amounts), tax authorities lose some rights.
In particular, tax authorities do not have the right to enter the taxpayer’s territory and inspect its territory and buildings.
Tax authorities also now cannot request or demand documents from the taxpayer, or seize documents and objects.
This resolution came into force on 14 March 2024.