Tax consultants in Uzbekistan

Tax consultants help businesses and individuals navigate Uzbekistan's complex tax system. An adviser must hold a qualification certificate, while the organization must be entered in the register and hold an insurance policy. The services cover calculations, tax returns, tax accounting, audits and disputes under Law No. ZRU-787 (Art. 3 of the Law) and the Tax Code. The list of competent tax consultants that offer comprehensive and tailored solutions in Uzbekistan is given below.

In brief:

• A tax adviser works for an organization under an employment or civil-law contract and completes annual professional development (Art. 16 of the Law).
• The written contract must cover confidentiality and state the register details and insurance policy details (Art. 21 of the Law).
• The parties set the amount and timing of payment based on the scope and duration of the service; there is no fixed tariff (para. 13 of NTAS No. 1).
• Even when an adviser prepares a tax return, responsibility for the accuracy of the data remains with the taxpayer or tax agent (Art. 81 of the Tax Code).
• A client should define the task and authority in the contract, check the organization in the register and obtain a documented result.

Updated: 04 September 2026

Tax & Legal

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Tax advisory and its participants

Why choose a tax consultant

• Minimize tax liabilities – expert advice can help you identify legitimate tax deductions and credits
• Avoid penalties and fines – ensure full compliance with Uzbek tax laws and regulations
• Focus on your core business – outsource complex tax matters to experienced professionals
• Gain peace of mind – knowing that your tax affairs are in expert hands reduces stress and uncertainty

Tax compliance is the building block of organisational credibility and reliability. Competent consultations help business owners and managers make the right decisions. Professional support reduces risks, eliminates the likelihood of fines from local regulatory authorities. Tax advisory services can help you drive long-term success for your business by ensuring compliance with local regulations while maximising your tax incentives and benefits.

What tax advisory services are

Tax advisory is a regulated activity performed under a contract. Its principles are legality, independence, competence and confidentiality (Art. 4 of the Law). Informal advice from an accountant and a service supplied by a registered organization of tax advisers therefore have different legal status.

The Law treats the following work as tax advisory (Art. 9 of the Law):

• advice on calculating and paying taxes and fees, and preparing and filing tax returns;
• preparation of declarations and their filing for the client through the personal account;
• preparation of documents for a refund, set-off of debt against overpaid or over-collected tax, or a deferral or instalment plan;
• maintenance of tax records and identification of taxable items;
• analysis of tax and financial risks and recommendations on tax incentives;
• representation before courts, law-enforcement bodies and supervisory authorities in matters arising from tax relations;
• review of compliance with tax obligations for a specified period, including during voluntary liquidation;
• other services connected with tax relations.

Explanations issued by tax and other state authorities within their powers are not tax advisory services. Legal assistance by an advocate on taxation, including representation, is also treated separately. An organization of tax advisers may additionally maintain accounting and financial records; support registration, operations, liquidation, foreign-trade transactions, investment projects and procurement; and conduct seminars.

Who may provide the services

The service is provided by a commercial organization of tax advisers. It may not be a joint-stock company, and its head must be a tax adviser (Art. 18 of the Law).

If the selected legal form requires charter capital, tax advisers must hold at least 51 percent of the founders’ interests. A failure to meet the requirement must be reported to the Chamber within five days and remedied within no more than three months. Tax advisory work is prohibited until the failure is remedied.

An audit organization may also advise on tax legislation and prepare calculations and declarations if it employs a tax adviser or engages one under a contract. This condition is expressly imposed on related audit services (Art. 33 of the Audit Activities Act).

An assistant may carry out assignments but has no certificate and may not sign (Art. 17 of the Law) a report, opinion or other tax-advisory document. Time worked as an assistant counts toward the experience required for a certificate.

Choosing an adviser and formalizing the relationship

How to verify a tax adviser

Check both the individual adviser and the organization. The Chamber of Tax Advisers maintains electronic registers and a list of organizations permitted to issue a special opinion. It also issues and terminates certificates (Art. 12 of the Law).

The public part of the advisers’ register gives the adviser’s name, certificate number and issue date, and information on termination or annulment. The organizations register (Art. 13 of the Law) states the name, address, contact details, identification and registration numbers, and information about the head and the head’s certificate.

A qualification certificate is issued for an unlimited term (Art. 26 of the Law) and is valid throughout Uzbekistan. An unlimited term does not remove the annual professional-development requirement or the grounds for termination, so an old certificate copy alone is insufficient.

What the contract should contain

The client and an organization entered in the register must conclude a written contract, with one copy for each party. A copy of the policy and the register details are annexed. The particulars must include the organization’s register number and the policy number and date. These requirements appear in NTAS No. 1 (paras. 3–10).

The contract should distinguish the general subject from the required deliverable: oral or written advice, a declaration, tax records, a report, an opinion, participation in an audit, an objection, a complaint or representation in court. The organization may obtain documents and explanations from the client, request materials, apply to state authorities and, with the client’s consent, engage other specialists (Art. 19 of the Law). It may decline the assignment if the client does not provide the necessary documents. Other rights, including participation in audits, representation and issuing an opinion, are addressed below.

The law does not prescribe a single fee. The subject, stages, term, acceptance procedure, fee and reimbursement of expenses should show what result the client is paying for. For a corporate income taxpayer, expenses must be economically justified and documented. A service report (Art. 305 of the Tax Code) under the contract is expressly recognized as a supporting document.

Work product and protection of interests

Tax adviser’s report and opinion

A report describes performance of the contract and the recommendations. An opinion gives a reasoned view on the contract’s subject. Both documents are supplied when the contract requires them and are prepared under the national standards.

A written report is prepared in free form. It must state the document’s title, the client’s details, the number, date and subject of the contract, the names of the advisers who performed the work, and the numbers and issue dates of their certificates. For a one-off service it must also give the question, the legal sources applied and the recommendations. The full requirements appear in NTAS No. 2 (paras. 3–10).

If the contract specifies no acceptance period, the report is deemed accepted after ten days (para. 11 of NTAS No. 2) following delivery. An opinion is also prepared in free form but must identify the client and advisers and state a clear, reasoned view. The organization must warn the client of all material legal risks and is not liable for consequences caused by inaccurate information supplied by the client.

Each page of the report is signed by the adviser and the head and, if the organization uses a seal, it is affixed. The report may be submitted to the tax authority during administration or control. These features of the report (Art. 22 of the Law) do not release the client from the tax obligation.

An opinion is signed by the adviser and the head. It is confidential unless the contract permits disclosure. It may be submitted to the tax authority and is accepted for consideration (Art. 23 of the Law) in a pre-trial dispute. If the organization maintains the tax records, the opinion is considered when tax risk is assessed. During a desk audit, the organization may itself submit the opinion as grounds for discrepancies (Art. 138 of the Tax Code) if the contract authorizes this.

Additional conditions apply to a special opinion for voluntary liquidation. The organization must have operated for more than one year (Art. 18 of the Law) and employ advisers with at least one year of tax-advisory experience. The taxpayer must have had turnover up to UZS 10 billion (Art. 19 of the Law) during the preceding three years and a medium tax-risk rating.

Representation during an audit or dispute

An organization of tax advisers may represent a client before tax, customs and other authorities, in pre-trial proceedings and in court. A taxpayer may act personally and through a representative at the same time; this is one of the taxpayer’s rights (Art. 21 of the Tax Code).

For a legal entity, an authorized representative’s powers are confirmed by a contract or power of attorney. An individual must issue a notarized power of attorney. These rules apply to a taxpayer’s representative (Art. 24 of the Tax Code). In a tax dispute before a court, the representative also produces the contract or an extract and the qualification certificate, as explained by the Supreme Court Plenum (para. 14 of Resolution No. 4).

Pre-trial work includes reviewing audit materials and the decision, developing the position, assembling documents, preparing and filing a complaint, and participating in its consideration. The organization coordinates its position with the client (paras. 5–9 of NTAS No. 4). A court assignment may include preparing a claim, appealing judicial acts and appearing before the agreed instances. The list is set out in the representation standard (paras. 10–16 of NTAS No. 4).

When materials from a tax audit or on-site audit are considered, the client may participate through a representative (Art. 158 of the Tax Code), give explanations and submit evidence. The tax authority verifies the representative’s powers.

This article does not cover the deadlines and procedure for every type of tax audit or complaint. Our article on tax audits explains how control results are documented and tax-authority actions are challenged. It is relevant when the adviser’s assignment concerns an audit or dispute already under way.

Tax adviser certification

How to obtain a tax adviser certificate

Admission to the examination generally requires higher education, a preparatory course and at least five years of total work experience, including at least two years in an economic or legal profession. A graduate specializing in taxes and taxation needs at least two years of relevant experience. A former tax-authority employee with at least three years of service, and a person holding an auditor’s certificate, takes a shortened course. The qualification requirements (Art. 24 of the Law) set out the details.

The Chamber administers the examination. The fee is two base calculation values (Art. 25 of the Law).

Example. At the current base calculation value of UZS 440.000, the examination fee is UZS 880.000: 440.000 × 2 = 880.000.

After a candidate passes the examination, the Chamber issues the certificate within ten days (Art. 27 of the Law). If the holder’s name changes, an application for reissue must be filed within one month, and the new form is issued within five working days.

A certificate may be terminated following an application, failure to complete annual training, three years without participating in tax advisory work subject to stated exceptions, transfer of the certificate to another person, disclosure without written permission, or two violations in one year (Art. 28 of the Law). The Chamber’s decision may be challenged in court. A court annuls a certificate if the issue decision was unlawful or forged documents were used; the grounds are listed separately (Art. 29 of the Law).

Regulatory powers are divided between the Ministry of Economy and Finance and the Chamber. The Ministry adopts regulations and national standards and assists with examinations and training within its statutory powers (Art. 10 of the Law). The Chamber maintains registers, organizes adviser training and may establish an Expert Council. Its opinions on systemic tax disputes are accepted for consideration (Art. 14 of the Law) by supervisory authorities.

Changes in 2025–2026

• Resolution No. PP-227 of 16 June 2026 provides that graduates of the Higher School of Taxation receive, with their diploma, a document confirming completion of courses for tax adviser and auditor certificates. The document confirms training; the right to provide tax advisory services remains linked to the certificate.
• The same Resolution No. PP-227 of 16 June 2026 provides for a national register of lecturers drawn from tax-authority staff with practical experience, certified tax advisers and sector specialists. This is a separate education register, not a replacement for the tax advisers register.

Frequently asked questions

How much does tax advice cost in Uzbekistan?

Large international firms quote per engagement and do not publish fees. Local consultants typically charge fixed fees per question or monthly retainers. The standard sets no uniform tariff. The amount, terms and payment dates depend on the contract’s subject and the duration of the work. The price may therefore differ for one-off written advice, preparation of a declaration, ongoing tax accounting, audit support or representation in court. The contract should separate the fee from reimbursable expenses and link payments to clear stages and acceptance documents.

Can I get tax advice before registering a company in Uzbekistan?

Yes. Pre-entry questions — tax regime selection, hiring options, registration steps — are a common request. Most firms in this directory advise foreign companies that have no entity in Uzbekistan yet.

In what languages do tax consultants in Uzbekistan work?

The international firms listed here generally work in English, Russian and Uzbek.

Should I choose a Big Four firm or a local consultant?

Big Four and network firms are the right choice for audit, transaction support and enterprise-scale engagements. For day-to-day tax questions, small and medium businesses usually get faster, cheaper answers from local consultants with published or fixed prices.

May a tax adviser work independently?

The certificate belongs to the individual, but tax advisory services are provided in the organization’s name. The adviser participates as its employee or under a civil-law contract with it. A client should therefore check the individual’s certificate, the organization’s registration, the head’s authority and the insurance policy.

Is a licence required for tax advisory services?

For the contract, the applicable sector rules require details of the organization’s entry in the register and its civil-liability insurance policy. At the client’s request, the organization shows the head’s certificate. These documents should be compared with the public registers and contract particulars: the qualification certificate confirms the individual’s status, while the register confirms the organization’s status.

Does an opinion prevent tax liability?

No. An opinion does not transfer the tax obligation to the adviser. It may substantiate discrepancies during a desk audit, be considered in a tax-risk assessment and be reviewed in a pre-trial dispute. The taxpayer or tax agent remains responsible for the accuracy of the return. If a loss results from improper performance of the contract, the client may claim damages from the organization under the applicable procedure.

How does a report differ from an opinion?

A report gives detailed information on performance of the contract, sources used, actions taken and recommendations. An opinion records a clearly stated, reasoned view on the contract’s subject. Both are supplied if the contract requires them, but they serve different purposes. The contract should name the required document, its delivery deadline, the clarification process and whether it may be submitted to the tax authority.