The State Tax Committee of Uzbekistan issued guidance on 6 August 2021 regarding the offset or refund of overpaid tax to taxpayers. The guidance provides that an application for the offset or refund of overpaid tax may be submitted to the tax authority within five years from the date the taxpayer became aware of the excess collection of tax or from the date of a relevant court decision. If the overpaid amount of tax is refunded to the taxpayer in violation of the time period established by t…