On December 29, 2021, the President signed Law No. ZRU-741 “On amendments and additions to the Tax Code of the Republic of Uzbekistan”.

In accordance with the law:

- the types of taxes and fees established on the territory of the Republic of Uzbekistan have been supplemented with a special rental tax on the extraction of minerals;
- the Code includes the concept of information systems of tax authorities;
- late submission of tax reports are now entails no financial penalties enterprise and administrative penalties officials:
- no taxable incomes have been expanded: 
a) the taxpayer’s income, aimed at covering education credits (including interest) allocated to commercial banks for training in professional and higher educational institutions;
b) income of the taxpayer received from renting out residential buildings to students;
c) income of a taxpayer in the amount of up to 8 BCAs (2 million 160 thousand soums), aimed at paying payments to non-state educational organizations for retraining and advanced training, if there is a document issued by such organizations on the completion of the course.
- the tax rate for non-residential construction projects not completed within the standard time frame has been reduced from 4% to 3%;
- benefits for payment of fees for the purchase and (or) temporary import of vehicles into the territory of the Republic of Uzbekistan – canceled;
- organizations of tax consultants, audit organizations, non-profit organizations, including budgetary ones, have been added to the number of payers of turnover tax;
- the reporting period for sales tax is now a month (previously a quarter).

This Law shall enter into force on January 1, 2022.