RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of July 11, 2025 No. PP-223

About measures for enhancement of mechanisms of pre-judicial settlement of tax disputes

For the purpose of ensuring execution of the priority tasks determined within the fourth open dialogue of the President of the Republic of Uzbekistan with entrepreneurs who is carried out on August 20, 2024, and also further enhancement of system of pre-judicial settlement of the tax disputes arising between subjects of entrepreneurship and tax authorities I decide:

I. Main objective

1. Main objective of adoption of this resolution to determine reducing time and the expenses spent for settlement of the tax disputes arising between subjects of entrepreneurship and tax authorities.

II. Organization of activities of Advisory council for tax disputes

2. Approve the offer of Chamber of Commerce and Industry, Ministry of Economics and finance, and also the Tax Committee on formation of the Advisory council on tax disputes under Chamber of Commerce and Industry (further - Advisory council) consisting of experts in tax, economic, financial and legal issues in structure according to appendix.

3. Determine the main activities of Advisory council:

(a) consideration of the tax disputes which arose between subjects of entrepreneurship and tax authorities and provision of the conclusions on them;

(b) studying of regulatory legal acts according to the tax legislation and their applications, and also development of offers on improvement of quality of law-enforcement practice;

(c) establishment of mutual cooperation with business community, state bodies and organizations, and also scientific organizations for consideration of tax disputes.

4. Determine that:

(a) The advisory council is created as permanent collegiate organ;

(b) The Chamber of Commerce and Industry is working body for the organization of activities of Advisory council;

(c) meetings of Advisory council are held at least two times a month.

5. Confer to Advisory council the following powers by consideration of tax disputes:

(a) consideration of addresses of the subjects of entrepreneurship not concordant with decisions of tax authorities, except for the tax disputes considered within criminal case or judicially;

(b) adoption of the conclusion about result of consideration of addresses;

(c) the direction of the accepted conclusions in tax, customs and relevant state bodies for consideration without fail and informing on it the subject of entrepreneurship.

6. Provide to Advisory council within the tasks assigned to it the following rights:

(a) involvement of the specialists and experts having sufficient knowledge, qualification and skills in tax, customs, economic, financial and legal spheres. At the same time conditions and procedure for financing of activities of the specialists and experts involved in Advisory council are determined by Chamber of Commerce and Industry;

(b) reclamation from state bodies and other organizations of necessary documents and information on a grant basis, except as specified, prohibited by acts of the legislation.

III. Organization, ensuring execution of the resolution and control

7. To Chamber of Commerce and Industry together with the interested ministries and departments:

(a) in two-month time:

(i) take measures for the organization of activities of Advisory council;

(ii) hold explanatory and propaganda events about benefits of pre-judicial consideration of tax disputes on permanent basis with approval of the quarter scheduled plan;

(iii) submit for approval in the Cabinet of Ministers the project of the Regulations on Advisory council on tax disputes;

(b) to quarterly generalize results of the tax disputes considered on Advisory council, to regularly inform the interested ministries, departments, the organizations and the general public on often repeating matters of argument, and also offers on their prevention.

8. Provide to the Tax Committee:

(a) digitalization and implementation of technologies of artificial intelligence in processes of pre-judicial consideration of tax disputes;

(b) improvement of interdepartmental electronic data exchange, creation of possibility of remote participation in meetings on consideration of tax disputes;

(c) creation of conditions for participation of taxpayers (their representatives) in pre-judicial consideration of tax disputes, including organization of certain special rooms.

9. Assign to the chairman of Chamber of Commerce and Industry D. A. Vakhabov, the chairman of the Tax Committee Sh. D. Kudbiyev, the deputy minister of economy and finance A. Ya. Haydarov the personal responsibility for the effective organization of execution of this resolution.

10. Discussion of course of execution of this resolution, implementation of coordination and control of activities of the departments responsible for its execution to assign to the deputy prime minister D. A. Kuchkarov.

Appendix

to the Resolution of the President of the Republic of Uzbekistan of July 11, 2025 No. PP-223

Structure of Advisory council on tax disputes under Chamber of Commerce and Industry

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