From January 1, 2024, the system of full refund of value added tax will be expanded.
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.
