According to the document, Uzbekistan has expanded the category of taxpayers who are not subject to turnover tax.

From January 1 of this year, stationery outlets for the retail sale of alcoholic beverages, including beer, as well as markets and shopping malls, regardless of the amount of total income, are paying value-added tax (VAT) and income tax.

To register and receive a certificate of a VAT payer, taxpayers must submit to the tax authorities an electronic application no later than the fifth day of the month stating that they have switched to paying VAT.