RESOLUTION OF THE PRESIDENT OF THE REPUBLIC OF UZBEKISTAN

of November 28, 2025 No. PP-364

About measures for increase in level of collecting of taxes and stimulation of active taxpayers

For the purpose of increase in culture of tax payment among the population and subjects of entrepreneurship, stimulation of active participation of institute waved in these processes and further strengthening of openness of activities and accountability of tax authorities before the public I decide:

I. Main objectives

1. Determine main objectives of adoption of this resolution:

(a) forming at citizens of opinion "pay taxes - my debt", further increase in tax culture on the basis of the principle "tax - guarantee of development waved";

(b) stimulation of active participation of institute waved in tax payment;

(c) ensuring compliance of tax administration to the performed reforms on the accelerated business development.

II. Encouragement of the best makhalley-taxpayers

2. Determine that since January 1, 2026 the nomination "The Best Makhallya-taxpayer" takes root. In case of this criterion by determination of winners include:

(a) the number of subjects of small business on each 1 000 people;

(b) the amount of the taxes paid by subjects of small business on each 1 000 people;

(c) the number of taxpayers on the income from physical persons on each 1 000 people;

(d) the number of self-employed citizens on each 1 000 people and the amount of the taxes paid by them;

(e) extent of the tax discharge on property and the land tax waved citizens.

3. Determine that incentive measures for winners of the nomination "The Best Makhallya-taxpayer" take root:

(a) the provision of restriction of possibility of introduction of the project during the next two seasons for makhally, two times in a row declared as the winners within the initiative budget, is not applied;

(b) when financing projects on the basis of partnership if 25 percent of project cost by the population of data makhally are financed, the project is recognized the winner, and also the remained 75 percent are financed from the Government budget;

(c) on the basis of the established criteria annually to each makhalla recognized by the best taxpayer, included in top 100, from the Government budget funds in the amount of 2 billion sum in Fund for the solution of social and economic problems are allocated waved respectively.

At the same time allocated funds based on the decision of the relevant council of descent of citizens are allocated only for improvement of infrastructure of the territory this waved (repair of internal roads, improvement of providing with drinking water and the electric power, installation of street lighting and other infrastructure projects).

4. Start since January 1, 2026 on information portal "The open budget" the "Expenses at the expense of Taxes of Physical Persons" module including data on the budgeted expenses performed at the expense of the taxes paid by physical persons. At the same time on permanent basis are published in it:

(i) data on the income tax, the property tax and the land tax, paid during certain period by physical persons;

(ii) expense data, the paid taxes performed from the Government budget at the expense of (by the directions of expenses).

5. To the Ministry of Economics and finance together with the Ministry of digital technologies:

(a) in a month to develop for citizens the "Expenses at the expense of Taxes of Physical Persons" module reflecting data of the budgeted expenses performed at the expense of the taxes paid by physical persons and also to create access to it through Single identification system of users of the Digital Government system (OneID);

(b) since February 1, 2026 to take measures for forming on information portal "The open budget the" of the database including portrait of voting.

6. To the Tax Committee:

(a) in a month according to acts of the legislation on personal data to provide on the basis of technical requirement of the Ministry of Economics and finance direct forming on information portal "The open budget" of data on the taxes paid by citizens in the form opened for each of them;

(b) annually till February 1 to provide forming of the list of the best makhalley-taxpayers, and also till February 10 of its publication on the official website.

7. To the Cabinet of Ministers in two-month time to approve criteria and procedure for determination of the best makhalley-taxpayers.

III. New approach in the organization of the tax relations

8. Approve the offer of the Tax Committee and Ministry of Economics and finance on carrying out in experimental procedure since January 1, 2026 in the Namangan region of implementation of new model of Tax Administration, providing:

(a) introduction of use of the mechanism of billing system on the electric power in case of collection of tax debt for the total amount more than one million sum on the property taxes and (or) the land tax levied from physical persons;

(b) system continuation of implementation of the key performance indicators created automatically and without impact of human factor in case of assessment of activities of tax authorities.

9. To the Tax Committee till October 1, 2026 by results of experiment to make in the Cabinet of Ministers offers on its implementation in other regions.

10. Establish procedure according to which since January 1, 2026:

(a) the tax paid by physical person according to income gained from provision in real estate lease in full goes to the local budget of the area (city) in which the property is located;

(b) information on promotion of increase in legal knowledge of taxes and timely tax payment is social information which in accordance with the established procedure is placed in mass media on free basis;

(c) the system of quarterly studying of opinions of the population, subjects of entrepreneurship and representatives of the public about activities of tax authorities, and also publications of its results in mass media takes root.

11. For the purpose of ensuring demonstration of example of the population with government employees by means of strengthening of their payment discipline to adjust publication on the official website of the Tax Committee following the results of every quarter to the 25th day of the next month of the generalized data on the available tax debt of employees of republican executive bodies by only the ministries and departments (taking into account their structural organizations) on the basis of requirements of acts of the legislation on personal data.

12. To the Tax Committee for the purpose of increase in tax literacy and culture of tax payment at the population:

(a) till March 1, 2026 to start the portal including:

(i) the data adapted on age category;

(ii) games, electronic educational materials and the short training videos;

(iii) resources, councils and life hacks on taxes;

(b) to adjust carrying out in average special, professional and highest educational institutions and public places of propaganda actions by means of such short mottoes as "Pay tax - make contribution to the future", "Tax - guarantee of development waved" and "The paid tax - business prosperity", on regular basis according to the schedule.

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