The incidents were reported in the Potrebitel.uz community.

According to them, an Uzbek man sold his apartment first, and then sold his land plot the same year. Another person bought an apartment and sold it two years later. In both cases, those Uzbeks were banned from leaving the country and told they owed millions of soums in taxes.

According to the press service of the Tax Committee, income from the sale of the following is subject to personal income tax:

- non-residential premises;
- residential premises owned by the taxpayer for less than 36 calendar months.

It is necessary to pay income tax, regardless of whether the property sold by the taxpayer within three years has become the property, in particular, by inheritance, donation or under a sale and purchase agreement. If an individual sells a dwelling that has been owned by him for more than three years, then this income is not taxed, and the three-year period is taken into account in relation to each individual object.

For income from the sale of property owned for less than three years, the taxpayer submits a declaration of total annual income to the tax authority at the place of permanent residence no later than April 1 of the year following the reporting year, and pays the calculated tax no later than June 1.

One can submit an income declaration electronically through the website my.soliq.uz.

Income from the sale of property is defined as the excess of the amount of sale of this property over the cost of its acquisition, documented. If there is no documentary evidence of the specified value, the positive difference between the sale price and the cadastral value is recognized as real estate income.

The personal income tax rate is 12%.