The State Tax Committee was established in 1994. The Tax Code adopted in 1997 was produced quickly and had many weaknesses and more than 250 changes had to be made over the time. In addition it was very condensed and required many normative acts (1300 total) to allow its implementation. As a result tax legislation became unsystematic, nontransparent and burdensome to businessmen. The tax code has been revised and the new version is expected to come into full effect by 2008. The new tax code will be the main basis for the implementation of the new rules in contrast to the previous code and will replace the slew of additional decrees and normative acts implementing the former tax system. It also envisages that only 16 taxes will be left in place.
Tax Code of the Republic of Uzbekistan (new edition)
http://investment.uz/content/view/296/31/
Unofficial translation of the Tax Code consummated on
January 1, 2008 in English.
Portal of the State tax committee of the Republic of Uzbekistan
http://www.soliq.uz
On the website you can find information about international agreements,
normative documents, useful links to other tax related sites.
(Languages: English, Russian and Uzbek)
PricewaterhouseCoopers official website
http://www.pwc.com
PricewaterhouseCoopers provides industry-focused assurance,
tax and advisory services for public and private clients.
PricewaterhouseCoopers firms connect employees’ thinking, experiences and
solutions to build trust and enhance value for clients and their stakeholders.
http://www.pwc.com/extweb/pwcpublications.nsf/docid/86E84BB1CC2FC497852572C8001A0C29
New tax and
legislation updates from PWC.
Public Finance Reform in Uzbekistan Project
http://www.publicfinance.uz/
Project is aimed to support the Government of Uzbekistan in
reforming public finance towards a more efficient, accountable and transparent
system which would contribute to improving welfare and promoting sustainable economic
growth.
On the website you can find information about the projects
“Improving Tax Administration in Uzbekistan” and “Public Finance Reform in
Uzbekistan”, you can receive online tax consultations, online newsletter
editions, information about tax reporting forms, materials of the relative
events.
(Languages: English, Russian and Uzbek)
Modeling of tax rates influence on
macroeconomic indicators
http://www.undp.uz/en/publications/publication.php?id=61
The report
addresses the modeling of the impacts of tax rates change on macroeconomic
indicators. It covers modern approaches to the analysis and assessment of
macroeconomic consequences of tax rates changes. The authors analyzed current
problems of Uzbekistan
tax system and proved the necessity for application of econometrics tools, and
as well, of «input-output» table. The paper also provides description of
interrelation between economic growth and tax policy.
Business information center for newly independent states
http://www.bisnis.doc.gov/bisnis/bisdoc/0705UZ_Taxation_FINAL.htm
Alibaba International
http://www.alibaba.com
http://country.alibaba.com/profiles/UZ/Uzbekistan/taxes_accounting.htm
Alibaba is a leading online B2B marketplace for global buyers and importers looking to find and trade with suppliers from China and other manufacturing countries.
On the website in the country’s profile section you can find information about Uzbekistan taxes accounting, corporate, income tax and other important taxes.
The official website of the Asian Development Bank
http://www.adb.org/Uzbekistan
http://www.asiandevbank.org/Documents/Events/2005/Trade-Facilitation-and-E-Governance/ UZB-Tax-Paper-ENG.pdf
ADB implements its poverty reduction goal in Uzbekistan through specifically directed and designed loan and technical assistance projects and through the use of funds made available by the Government of Japan through the Japan Fund for Poverty Reduction (JFPR).
On the website you can find information the tax system in Uzbekisatn.
Deloitte
Global
http://www.deloittetaxguides.com/report_dl.asp?mode=pdf&issue_id=550353440
Tax
professionals of the member firms of Deloitte Touche Tohmatsu, in co–operation
with the Economist Intelligence Unit, a leading provider of country, industry
and management analysis, have created the Deloitte International Tax and
Business Guides, an online and print series designed to provide insights on tax
and business issues in various jurisdictions worldwide
On the
website you can find information about Uzbekistan, data on its exports and
imports, labor environment, banking and finance, political environment and
taxation.
Investment Guide 
