Tuesday, 26, November, 2024

The president Shavkat Mirziyoyev signed the Measures to optimize the procedures for submitting reports and storing archival documents.

According to Norma, the document establishes the procedure according to which:

  • the obligation to store and transfer to state or non-state archives the salary archival by legal entities and other incomes of individuals after January 1, 2022, as well as the amounts of taxes, shall be canceled;
  • legal entities shall be waived from the obligation to store and transfer to state or non-state archives financial, tax and statistical reports submitted from January 1, 2022 to the tax service and statistics in electronic form, as well as documents in electronic form through automated information systems tax authority;
  • from January 1, 2023, the requirement for quarterly submission of financial reports to tax and statistical authorities by accounting entities shall be canceled;
  • starting from 2023, business entities paying VAT at a fixed tax rate will be exempted from the obligation to submit annual financial reports to the tax authorities.

Starting from January 1, 2023, the types of statistical reporting are canceled as per the list (not published).

The State Statistics Committee was instructed to generate statistical data provided for in the types of statistical reporting being canceled, based on the administrative data of the relevant ministries and departments in accordance with statistical programs.

From May 1, 2023, it is allowed for:

  • banks - to remotely open bank accounts for legal entities and individual entrepreneurs whose founders are residents of Uzbekistan, subject to the necessary conditions for remote identification of the applicant;
  • legal entities – to register in electronic form of electricity, natural gas, hot water, drinking water supply, provision of sewerage and telecommunications sale and service contracts, reports on their consumption.

From January 1, 2023, the requirement to include non-state archives in the register of state and non-state archives, as well as to obtain a license for the provision of data transmission network services by non-state archives by introducing a notification procedure, shall be canceled.

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