In Uzbekistan, starting from 1 January 2026, the use of a mobile video camera will be mandatory when conducting field tax inspections. That is, from now on every inspection process will be recorded, and whether the procedure and rules were observed or not will remain in an exact record. This novelty is enshrined in the decree “On measures to implement the tasks defined at the President of Uzbekistan’s V open dialogue with entrepreneurs.”
What is important?
According to the decree, any field tax inspection carried out without using a mobile video camera — is considered illegal. Thus, for the entrepreneur transparency and legal guarantees increase even more: if the inspector has arrived — the camera must be on, and the inspection protocol will be certified by a video recording.
Easing for payments:
The right to pay financial sanctions based on the results of a tax audit (revision) in equal shares within 6 months now is applied also to penalties imposed according to the results of a field tax inspection. That is, the entrepreneur is given the opportunity to cover the obligation decided upon in parts, without affecting cash flow.
Risk assessment and “voluntary correction”:
As of 1 August 2025, through the information system “Identification, analysis and evaluation of tax risk,” the list of more than 20 thousand subjects formed as candidates for inspection was updated. A total tax risk close to 16 trillion soums has been recorded in them. At the same time, these enterprises were given the opportunity to voluntarily eliminate signs of tax violations. The list will be formed again as of 1 November — meaning there is time and opportunity to reduce risk and straighten out accounts.
What will it bring?
- Video surveillance in the inspection — the legal protection of the entrepreneur, the responsibility of the inspector.
- Payment of fines in installments over 6 months — additional relief for business.
- The possibility of “self-correction” for subjects that fell into the risk group — serves to prevent fines and disputes.
In short, the adopted measures strengthen openness and order in tax inspections, and for business entities create systemic relief and a legal guarantee. Now the most important thing — let every company put its accounts in order, keep its documents ready, and conduct work in accordance with the new procedures and rules.
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