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04/24/2026Tax Evasion in Uzbekistan: How Liability Has Tightened in 2026
In Uzbekistan, liability for evasion of taxes and fees, as well as intentional concealment of income, has been significantly strengthened. Changes have been made to the Code of Administrative Responsibility (COAR) and the Criminal Code. TURANOS experts have analyzed all the key amendments.
Which law was adopted and when?
Law of the Republic of Uzbekistan No. 1108, dated December 25, 2025, introduced important changes to Article 174 of the COAR and Article 184 of the Criminal Code. The amendments have significantly increased the fines for intentional tax evasion.
TURANOS, with over 10 years of experience, has carefully analyzed these changes and prepared a complete guide for you.
Article 174 of the COAR — Administrative Liability
Intentional concealment or understatement of profits (income) or other objects of taxation entails a fine in significantly increased amounts:
| Category | Previous | New (from 2025) | Result |
|---|---|---|---|
| Citizens (standard case) | 10 BRV | 15–25 BRV | 2.5x Increase |
| Officials | 15 BRV | 25–50 BRV | 3x Increase |
| Officials (large scale) | 30 BRV | 50–100 BRV | Maximum |
Reference: BRV (Base Calculating Value) in 2025 is 340,000 UZS. The maximum administrative fine for an official for a large-scale violation is up to 34,000,000 UZS.
Criminal Liability under Article 184 of the Criminal Code
Now, tax evasion is punished much more severely, up to imprisonment:
- Large scale: Fine of 100–150 BRV or imprisonment for 1–3 years.
- Significant scale: Fine of 200–300 BRV or imprisonment for 3–5 years.
- Extremely large scale: Fine of 300–600 BRV or imprisonment for 5–7 years.
SINCE 2025
Restriction of liberty and actual imprisonment of up to 7 years have been introduced. Prior to this, the articles primarily provided for fines or correctional labor.
Who is at risk?
- Entrepreneurs failing to report full income in tax returns
- Companies with errors in electronic tax invoices (E-Invoices)
- Employers paying "off-the-books" salaries
- Directors and Chief Accountants as responsible officials
How to avoid fines legally?
According to Art. 271 of the COAR, if a violation is committed for the first time and resolved within 30 days, administrative penalties can be avoided.
Benefits under the Decree of August 20, 2025:
- Fines for delays are not applied for 5 days (given compliance in the last 3 months).
- Fines for late submission of reports are reduced (up to 3 BRV for officials).
TURANOS Accounting Outsourcing
Tax legislation is becoming increasingly complex. We provide:
- Protection: Monitoring changes and eliminating errors in E-Invoices.
- Optimization: Legal reduction of the tax burden.
- Support: Full support during tax audits.