- Uzbekistan has implemented tax changes through Law No. ZRU-891 of 28 December 2023, in line with the Budget Policy of 2024.
- The changes include reducing the general statute of limitations and required retention period for tax documentation from 5 years to 3 years.
- Amendments to desk tax audits allow for installment payments of additional taxes over 6 months, with restrictions on audit activities.
- The scope of VAT exempt supplies is narrowed, including the removal of exemptions for certain medical and veterinary services, as well as medicines and related products.
- Additionally, the VAT exemption on the import of medical and veterinary products and raw materials is removed from 1 April 2024.