Taxes and entrepreneurship

Summary of legal requirements of the Republic of Uzbekistan, which may be of interest for entrepreneurs and representatives of business

Doing business

Foreign citizens

Foreign citizens may visit Uzbekistan for personal reasons, tourism and work. Foreign citizens should obtain a work permit for employment.
Visa for foreign citizens Work permit for foreign citizens Taxation of foreign citizens

Employment

Employment relations between company and employees are regulated by laws, signed employment contract and collective labor agreements.
Employee hiring Changes in employment Employee dismissal Employment salary Work hours and vacations Work discipline and employee liability

Taxes and taxation

Tax system of Uzbekistan comprises value added tax, income tax, turnover tax, social tax, property tax, land tax, water use and subsoil use tax.
Tax system of Uzbekistan Tax incentives Corporate income tax and turnover tax Value added tax (VAT) Social tax and personal income tax Property tax and land tax Water use tax and subsoil use tax Excise tax

Tax administration

Tax offense entails financial sanctions and suspension of bank accounts. Tax audits include desk audit, on-site audit and comprehensive audit by tax authorities.
Tax offenses and tax audits VAT on foreign digital services Transfer pricing Controlled foreign companies Consolidated group of taxpayers Tax consultants