At the Ministry of Justice, a provision was passed on the establishment of criteria for classifying legal entities as large taxpayers.

According to the provision, the category of large taxpayers includes:

- enterprises producing goods subject to excise tax;

- banks and their branches, commodity, stock and currency exchanges;

- “Navoi MMC” and “Almalyk MMC” and enterprises included in their structure;

- organizations involved in the performance of work under a production sharing agreement;

- legal entities with annual net proceeds from sales of products over 100 billion soums.

Legal entities included in the list of large taxpayers are notified by regional tax authorities within 5 days from the date of adoption of the relevant decision.