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Uzbekistan: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 14 April 2020

The tax relief generally is aimed at small and medium size enterprises and individual entrepreneurs, and includes the following:

  • Funds received by business entities in the form of interest-free financial assistance will not be subject to income tax.
  • Annual audits of certain taxpayers are postponed.
  • There is a moratorium on initiating or declaring bankruptcy by enterprises faced with financial difficulties.
  • A planned increase in the rates of excise tax on gasoline, diesel fuel, and alcohol and alcohol products is canceled.
  • The rate of customs duty and excise tax on “primary goods” (generally food products and hygiene products) is assigned zero percent (0%).

Additional information regarding employment-related measures, economic stimulus measures and other measures.