of April 17, 2026 No. ZRU-1131
About modification and the amendments in some legal acts of the Republic of Uzbekistan directed to enhancement of legal relationship in the field of the taxation and entrepreneurship
Accepted by Legislative house on April 22, 2025
Approved by the Senate on May 28, 2025
In recent years in our country consecutive reforms on creating favorable conditions for implementation of business activity, to enhancement of tax policy, decrease in tax burden, the accelerated development of economy are performed.
At the same time the measures performed within these reforms show need of further enhancement of the legal mechanisms directed to the prevention of offenses in the tax sphere, strengthening of legal protection of subjects of entrepreneurship within criminal cases.
Besides, the available shortcomings in case of application of the tax legislation exert impact on ensuring stability of budget receipts, increase in efficiency of tax administration and development of competitive environment.
This Law to the Criminal code and the Code on the administrative responsibility of the Republic of Uzbekistan makes the changes and additions providing strengthening of responsibility for offenses in the tax sphere, increase in the extent of the damage attracting responsibility for tax avoidance or charges, discharge in case of full recovery of the caused damage at pre-judicial stage and during legal proceedings and also refining of powers of the competent authorities connected with implementation of investigation verifications and hearing of cases about administrative offenses.
Also this Law in the Code of penal procedure of the Republic of Uzbekistan introduces the rules establishing participation as the public defender of the Comissioner for the President of the Republic of Uzbekistan on protection of the rights and legitimate interests of subjects of the entrepreneurship or the representative appointed by Chamber of Commerce and Industry of the Republic of Uzbekistan, in the course of inquiry, pretrial investigation or criminal court judge, initiated in the relation of subjects of entrepreneurship.
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