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Uzbekistan

In Uzbekistan, entrepreneurs will be given 10 days to correct their first violation.

Here's the rewritten text in Russian:

A new rule for entrepreneurs will be introduced in Uzbekistan starting January 1, 2027: warnings will be issued instead of financial penalties for the first violation detected.

According to the presidential decree, if an entrepreneur commits a violation for the first time, they will be given 10 days to correct the deficiencies without a fine. This rule will apply provided the violation did not result in harm to the life and health of citizens or the property of others.

Furthermore, a repeat audit of an entrepreneur's activities within one year will only be possible with the permission of the Business Ombudsman. Desk tax audits will be an exception.

An experiment with voluntary audits for medium and large businesses will also be conducted until the end of 2028. The reports of audit firms engaged by entrepreneurs will be recognized by tax authorities. No tax audits will be conducted during the audit period, and if the identified deficiencies are corrected within 30 days, no financial penalties will be imposed.

It was previously reported that Uzbekistan plans to halve some fines for businesses and introduce a presumption of innocence for entrepreneurs.

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