The measure is part of a broader effort to reduce administrative pressure on businesses and improve the business environment.
According to the president, Uzbekistan’s tax burden has fallen from 13.4% to 12% over the past three years, while the share of the shadow economy has declined from 50% to 26% over the past decade.
“Bringing the economy out of the shadow should not be done through inspections, but by guiding entrepreneurs and teaching them how to operate properly,” Mirziyoyev said.
An analysis of 5,000 businesses found that more than half had undergone tax inspections two or three times within a single year. Another 21% had been inspected four or more times.
Businesses also face repeated inspections by fire safety, construction, sanitary, quarantine and energy authorities, adding to the administrative burden.
“We need to understand one thing: where there is no peace of mind, there can be no freedom, development or desire to innovate,” Mirziyoyev said.
Under the new measure, inspections of small businesses will be subject to a three-year moratorium unless they involve risks to human health or harm to the interests of other entrepreneurs.
New rules for medium and large businesses
Medium-sized and large businesses that voluntarily undergo preventive audits will receive additional protection.
Tax authorities will recognize the conclusions of such audits. Entrepreneurs who correct identified shortcomings will not be fined, while any repeat inspection within the same year will require authorization from the Business Ombudsman.
The measures are intended to shift the focus of state oversight from repeated inspections toward prevention and compliance, while giving businesses greater certainty to operate and invest.
