All disputes of the entrepreneur with the tax authorities will be transferred to the consideration of administrative court. Also, any restrictions on entrepreneurs' direct appeal to the court will be eliminated.

The term of filing a tax claim against entrepreneurs will be reduced from the current 5 years to 3 years.

In addition, when a court decision is issued to collect a tax or credit debt, penalties and interest will be suspended.

Currently, entrepreneurs have to submit about 8,000 indicators to 16 state agencies within the framework of more than 140 reports. As a result, 500,000 entrepreneurs spend 300 billion soums annually on preparing such various reports.

Therefore, from January 1, 2024:

- duplicate and obsolete reports will be terminated;
- all reports will be submitted through a single e-system, and their paper form will be canceled (currently, 15% of reports are submitted on paper).