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Tax system in Uzbekistan

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  • What happened to tax rates in this time?
    They became lower — for example, profit and income taxes were reduced.
  • What new law was made in December 1992?
    The law “On Income Tax from Citizens.”
  • What was the main idea of the third stage?
    To modernize and simplify the tax system.
  • When was the first Tax Code made?
    In 1997
  • What was the main goal of the first stage?
    To create a national tax system and bring money to the state budget.
  • What new Tax Code came in 2019?
    It reduced VAT from 20% to 15% and started electronic invoicing.
  • What kind of system was made for small businesses?
    A simple single-tax system instead of many different taxes.
  • When did Uzbekistan start to make its own tax system?
    In 1991, after the country became independent
  • What is the main goal of the tax system today?
    To make it digital, fair, and easy to use, and to match international standards.
  • What help did businesses get in this stage?
    They got tax benefits and lower tax rates.
  • Why was the 1997 Tax Code important?
    It put all tax rules together in one book and showed citizens’ and companies’ rights.
  • How did the government change the income tax?
    It simplified the rules and made them the same for all workers.
  • What law was made in February 1991?
    The law “On Taxes from Enterprises, Associations and Organizations.”
  • What was the goal of the second stage?
    To make the tax system work better for a market economy.
  • What local taxes were added in 1993?
    Property tax, land tax, advertising tax, and vehicle tax.
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