The Tax Committee issued a decision has been adjusted the criteria for adding legal entities in the large tax payers category in Uzbekistan.

Knowingly, enterprises that produce goods subject to excise tax and provide services subject to excise tax are deemed large tax payers. Now, the words "with the exception of enterprises producing alcohol and beer products" have been added to this clause of the regulation, and it has been determined that they are not deemed as large tax payers. 

Also, insurance organizations may be added to the large taxpayers category. 

While, Uzbekistan Railways and its subsidiaries have also been added to the category of large tax payers. 

According to the previous regulation, legal entities whose net income from the sale of products (goods, work and services) was over 100 billion soums at the end of the previous calendar year were in the list of large tax payers. Now this criterion has been changed to 735,000 times the amount of the base calculation, i.e. 249.9 billion soums (the number of employees should not be less than 10 people per year on average), however with the exception of cotton-textile clusters, enterprises producing textile products, and enterprises engaged in wholesale trade of alcohol products. 

The decision also established that the list of large taxpayers are subject to approval by the Cabinet of Ministers every year no later than 3 months before the start of the next tax period. Previously, the list was approved by the Tax Committee no later than a month later. 

Earlier in 2023, the contributions of several large taxpayers to the state budget sharply declined.