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LAW OF THE REPUBLIC OF UZBEKISTAN

of December 25, 2025 No. ZRU-1105

About the Government budget of the Republic of Uzbekistan for 2026

Accepted by Legislative house on December 5, 2025

Approved by the Senate on December 18, 2025

Chapter 1. General provisions

Article 1. Purpose of this Law

The purpose of this Law is regulation of the relations connected with forming and execution of the Consolidated budget of the Republic of Uzbekistan for 2026.

Article 2. Use of the budgetary appropriations allocated from the republican budget of the Republic of Uzbekistan for managers of budgetary funds of the first level

The budgetary appropriations allocated according to this Law from the republican budget of the Republic of Uzbekistan (further - the republican budget) to managers of budgetary funds of the first level, are used only within 2026 financial years and not postponed to the following financial year.

Managers of budgetary funds of the first level have the right to redistribute the current expenses, including allocated funds on implementation of state programs of development (further - development programs), from one development program in other development program, within the saved means.

Managers of budgetary funds of the first level have the right to direct up to 10 limiting percent of the sizes of the budgetary appropriations allocated from the republican budget based on the resolution of the Cabinet of Ministers of the Republic of Uzbekistan (further - the Cabinet of Ministers), to the subordinated organizations financed from the budget of the Republic of Karakalpakstan, local budgets of areas and the city of Tashkent.

The ministries and departments to the 20th following reporting quarter represent to the Ministry of Economics and finance of the Republic of Uzbekistan the reports on results of efficiency of appropriate programs of development estimated by services of internal audit.

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