The law “On introduction of changes and amendments to some legislative acts of Uzbekistan in connection with adoption of main directions of tax and budget policy for 2015” introduced changes to article 45 of Tax Code, which regulates ways of submitting of tax reports.

Earlier, the President of Uzbekistan Islam Karimov signed several decrees, which envisage stage-by-stage transfer of submission of tax reports in electronic forms. The full transfer should be completed by the end of 2014.

Currently, business entities can submit tax reports in electronic form, personally to the tax officers or via ordered letter.

From 1 January 2015, Tax Code envisages that all tax reports will be submitted only in electronic form via Internet.