The new procedure for collecting tax debts will come into effect from 2026.
As part of these changes, a new mechanism for collecting tax arrears will be introduced, and the cancellation of debts accumulated before January 1, 2022, will be provided.
For taxpayers operating under the simplified tax system, the turnover threshold will be raised to 50 million soms. Additionally, the patent system for trade will be reinstated, and the rates of the simplified tax for jewelry manufacturers will be set at 0.25 percent.
The unified tax declaration for individuals will also be abolished, and the debt for transport tax will be written off.
These changes were previously signed by the president of the country.
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