A presidential decree “On measures to further stimulate the formation of an active entrepreneurial environment, prevent excessive spending by the population in the fulfillment of tax obligations, and create additional jobs” was adopted.

According to the document, as of June 1, 2023, the following will be written off:

•  amounts of penalties accrued for unpaid property tax and land tax debts (except for non-residential real estate) collected from individuals;
•  the debt of individual entrepreneurs who have not been operating in the last 6 months on a fixed tax and social tax, as well as the amount of penalties and fines accrued on them;
•  penalties imposed for overdue receivables of economic entities on foreign trade operations.

Judicial and enforcement proceedings related to the recovery of this tax debt, penalties and fines will be terminated.

Until June 1, 2024, the procedure for calculating tax for individuals using land plots without documents is suspended at a three times higher land tax rate.

Farmers were allowed to pay their water tax debt from June 1, 2023 in equal installments within 12 months without interest.

From July 1, 2023 to July 1, 2024, the procedure for the return of income tax from individuals paid by entrepreneurs with a land area of more than 25 hectares, specialized in greenhouse farming, from the income of their employees in the form of wages will be introduced to entrepreneurs while observing following conditions:

•  ensuring employment of at least 1 employee per month for every 5 hectares of land;
•  determination of monthly income from wages for each employee in the amount of at least 1-fold minimum wage (980 thousand soums);

The income received by business entities specialized in greenhouses from greenhouse activities is at least 60% of the total income at the end of the current reporting (tax) period.