Uzbekistan has published Resolution PP-4938 of 30 December 2020, which contains measures for the implementation of the 2021 Budget. The resolution does not include any particular tax measures but does provide certain reference values used for different tax purposes. This includes the minimum monthly wage, which is set at UZS 747,300, and the standard calculation index, which is set at UZS 245,000. One tax purpose in particular is the mandatory tax audit requirements for limited and additiona…