How to recover accounts receivable through the Tax Committee of Uzbekistan without court

Unable to recover money from counterparties even through court? Now there is a new, more effective way — debt recovery through the Tax Committee of Uzbekistan. Thanks to legislative changes that took effect in 2025, tax authorities are taking over the function of compulsory debt collection between business entities.

Key Innovation:

In accordance with Law of the Republic of Uzbekistan No. 1108 dated December 25, 2025, amendments and additions were made to Article 121 of the Tax Code. Now enterprises can apply to the Tax Committee with a written application to recover accounts receivable from counterparties.

What has changed in the legislation?

Previously, the only way to recover a debt from a dishonest counterparty was through court — a long, expensive, and not always effective process. Many businesses in Tashkent and across Uzbekistan could not return their funds for years.

Legal Basis: Law of the Republic of Uzbekistan No. 1108 dated 25.12.2025 — amendments and additions to Article 121 of the Tax Code of the Republic of Uzbekistan.

Now, if your counterparty fails to fulfill their obligations, you can apply directly to the Tax Committee. Tax authorities will independently notify the debtor and, in the absence of objections, will impose an encashment (inkasso) on their bank account.

Mandatory conditions for filing an application

⚠️ Important condition: To use this mechanism, your enterprise must have tax arrears. If there is no tax debt, the recovery procedure through the Tax Committee is not applicable.

This is logical: tax authorities are interested in ensuring the enterprise receives its money to settle tax liabilities to the budget.

What documents need to be prepared?

Written Application

Draft a request to the Tax Committee describing the situation and the debt amount.

Contract with Counterparty

Attach a copy of the contract confirming the legal relationship between the parties.

Reconciliation Act

Important: the reconciliation act (akt sverki) needs to be signed by your side only.

Step-by-Step Recovery Process

Stage 1 Submission — providing the document package to the committee.

Stage 2 Verification (3 business days) — debtor notification via personal account.

Stage 3 Response Period (10 business days) — time for voluntary payment or contestation.

Stage 4 Encashment — automatic deduction of funds by the bank in your favor.

Total time: approximately 13 business days.

Advantages of the New Mechanism

No legal fees

Fast timelines (2-3 weeks)

Ease of application

Automatic encashment

When should you contact professionals?

Despite the simplicity of the procedure, correct documentation is crucial. TURAN OS specialists will help you:

Properly draft the application.
Prepare a legitimate reconciliation act.
Support the process until the actual receipt of funds.

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