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The Law “On Amendments and Additions to the Tax Code of the Republic of Uzbekistan” was signed by the President of Uzbekistan.

In accordance with the amendments and additions made by the Law to the Tax Code, in the period until 1 January 2022, no measures are taken to enforce the collection of tax arrears as of 31 December 2020, as well as the accrual of penalties:

on property and land tax of entrepreneurs engaged in tourism, transport and public catering;

property tax and land tax calculated in 2020 and not paid by legal entities with difficulty;

as of 15 May 2020 on taxes, penalties and accrued fines for violation of tax legislation in relation to microfirms and small enterprises that are in arrears as of 15 May 2020.