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LAW OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2025 No. ZRU-1104

About entering of the amendments and changes into some legal acts of the Republic of Uzbekistan aimed at employment of the population by support of subjects of entrepreneurship and also expansion of production of goods with high value added

Accepted by Legislative house on August 12, 2025

Approved by the Senate on December 18, 2025

In recent years the large-scale reforms aimed at the accelerated development of economy and increase in investment appeal of the country by consecutive decrease in the tax load, simplification of system of the taxation, and also enhancement of tax administration are performed.

At the same time within measures for full support of entrepreneurship, providing equal conditions and the circle of the fair competition in the market, and also to reducing share of shadow economy there is need of entering of corresponding changes into legal acts.

This Law makes additions and changes to some legal acts of the Republic of Uzbekistan providing simplification of procedure for liquidation of the subjects of entrepreneurship which are not performing financial and economic activities, development of production on the basis of high technologies, improvement of financial condition of pasturable farms, and also provision of the tax benefits directed to support of the sphere of light industry and services, the mortgage market, producers of pharmaceutical products and residents of the creative park.

This Law will serve employment of the population by support of subjects of entrepreneurship and to expansion of production of goods with high value added.

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