The President signed the decree “On the measures for quality and timely implementation of the “Uzbekistan – 2030” strategy in 2023”.

From January 1, 2024, the system of full refund of value added tax to individuals and legal entities will be expanded due to the following:

•  to foreign tourists – for products purchased in the territory of Uzbekistan at the international airports of Uzbekistan and processed under the Tax-free system;
•  to tour operators – for export services provided within the framework of contracts with foreign counterparties.

Earlier, by the decision of the president, the powers of tax authorities on cameral inspections were reduced.

Tax-related cases will be transferred from economic courts to administrative courts, and the time limit for tax liability claims will be reduced from 5 years to 3 years.