Social media users have begun reporting instances of being summoned by tax authorities due to a high volume of peer-to-peer (P2P) card-to-card transfers and large financial turnovers on their bank cards. These incidents were notably highlighted by the popular Telegram channel Potrebitel.uz.
According to the channel, tax authorities are demanding explanations from certain individuals regarding their frequent card-to-card transactions. In one alleged case, an individual accumulated over 2,500 P2P transactions within a three-year period. The official documents presented to them detailed the cash flow month by month, explicitly listing the number of operations and the total amounts involved.
Summonses are also being issued to individuals whose annual card turnover exceeded 500 million soums. Potrebitel.uz noted that, so far, users have not reported any fines or punitive measures, as the cases are currently under review.
One of the leaked documents, formatted as a warning letter, states that an analysis of tax authority records and external data sources uncovered instances where commercial retail revenue was being systematically accepted via P2P transfers.
The letter, addressed to the Yunusabad District Branch of the Department for Combating Economic Crimes, indicates that a special working group conducted an on-site audit of a business enterprise. This operational check was carried out in accordance with the presidential decree dated October 30, 2020 (UP-6098).
"Consequently, it was established that the following citizens were accepting sales revenue through P2P transfers, which led to the concealment of the taxable base," the document reads.
The letter includes a structured table detailing information about the citizens receiving commercial revenue via P2P, their Personal Identification Number of a Physical Person (PINFL), their P2P turnover for the first 11 months of 2025, and the total amounts denominated in thousands of soums. All personal identifiable data was redacted in the published copy of the document.
The letter concludes by asserting that the entrepreneur, by accepting business revenue via P2P payment applications, hid the tax base under Article 223 of the Tax Code, thereby preventing the respective funds from being collected by the state budget.
"Concealing or underreporting the tax base results in a fine equal to 20% of the hidden or understated amount," the document notes.
According to the letter, the taxpayer is requested to submit amended tax returns or supporting documents justifying the identified discrepancies within 10 days of receiving the notification. The document also reminds taxpayers that they retain the right to independently correct errors made during the accounting of taxable objects, as well as the calculation and payment of taxes.
Tax Committee's Commentary
The Tax Committee of Uzbekistan released a clarifying statement, explaining that tax authorities are currently analyzing instances where certain businesses engaged in retail trade accept payments via P2P transfers.
"Unfortunately, because some revenues received through these transactions are omitted from tax declarations, the corresponding revenues for the state budget are not fully realized," the statement reads.
The committee noted that these reviews target funds deposited onto the bank cards of corporate executives and management personnel at legal entities. When discrepancies are found, measures are taken regarding the unreported income, and formal notifications are sent to the taxpayers.
"This process is not aimed at penalizing or exerting pressure. Rather, it is designed to ensure economic fairness, reduce hidden turnover, and support entrepreneurs who work honestly and operate within the law. Ultimately, every tax paid is an investment in the country's development—funding new roads, schools, hospitals, and the overall well-being of the people," the Tax Committee stated.
The agency concluded by reminding the public that presidential decree No. UP-6098, dated October 30, 2020, specifically aims to reduce the shadow economy, boost the efficiency of tax authorities, revitalize the business environment, and ensure fair competition.
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