Uzbekistan has published Decree No. UP-6307 of 7 September 2021, which includes measures to improve the business environment by further improving tax administration and liberalizing liability for tax violations of tax legislation. The main measure establishes that from 1 January 2022, financial penalties will not be imposed for:
- Offenses revealed by the results of a desk tax audit; and
- Non-submission of tax returns by business entities within the established time frame (i.e., late filing). …