In Uzbekistan, in the event of business objections to account blocking, the issue will be decided by the court

In Uzbekistan, if a business disagrees with account freezing, the matter will be decided by a court

In Uzbekistan, the procedure for suspending operations on taxpayers' bank accounts has been changed. If an entrepreneur disagrees with the decision of the tax authority, the issue of suspending operations will be considered by a court. The relevant amendments are provided for by Law No. ZRU-1183 dated October 20, 2026.

The decision to suspend operations is made by the head of the tax authority or their deputy. If the taxpayer files an objection, the tax authority must apply to the court within three days.

Pending the court's decision, operations on the accounts will remain suspended. If the taxpayer eliminates the violations, the tax authority will revoke its decision.

The tax authority must attach to the court application evidence of the violation of the law, confirmation that a notification was sent to the taxpayer, and the taxpayer's objection to the freezing of the accounts.