Tashkent, Uzbekistan (UzDaily.com) -- From 23 April 2021, taxpayers will be able to issue additional or corrected invoices when cases occur that are the basis for adjusting the tax base.

The downward adjustment of the tax base is drawn up by issuing additional invoices with negative indicators, which correct the information in previously issued invoices issued within the last 12 months.

Also, in order to create appropriate opportunities for taxpayers from 00-01 o’clock on 29 April to 23-59 o’clock on 30 April 2021, the opportunity to issue invoices that, for one reason or another, were not issued in a timely manner during the last 12 months, will be restored.

In this regard, taxpayers are obliged to amend the previously submitted tax reports related to the adjustment of the tax base and the VAT amounts accepted for offset.