Main changes in the national legislation effective from May 1, 2025 explained:
Registration of conformity will be simplified
The procedure for registering conformity declarations in certification bodies will be abolished. Starting from the indicated date, the formation and accounting of the declaration will be carried out through the Technical Regulation Information System.
Updated norms for duty-free importation
The following norms for duty-free importation of goods by individuals for personal, non-commercial purposes into the republic are established:
via air transport – 1,000 US dollars;
via rail and river transport – 500 US dollars;
via automobile (pedestrian) checkpoints – 300 US dollars;
via international courier shipments – 200 US dollars;
via international postal shipments – 100 US dollars.
Additional rights for banks
Banks and investment companies under their supervision, in which the state share is 50 percent or more, are entitled to sell properties acquired on the bank's balance in exchange for debt redemption without auction. They also have the right to sell such property through credit, installment payments, or leasing agreements.
State control over entrepreneurs based on contractual grounds
If a contract is concluded between the entrepreneur and the territorial inspection of construction and housing-and-communal services, short-term state construction control measures on construction sites of business entities will be conducted within the scope of the contract terms and will not be registered in the "Unified State Control" information system.
Certification of heads of HR departments in state bodies
Starting from May 1, 2025:
the performance of republic and local executive authorities in human resources management will be evaluated by the specialized state body in the field of civil service;
heads of departments for developing and managing human resources of republic and local executive authorities will undergo accreditation at the specialized state body in the field of civil service based on the requirements of this resolution.
Measures to restrict the use of phonograms
Starting from May 1, 2025:
The use of phonograms in all concert events financed from the state budget and extra-budgetary funds will be gradually restricted;
advertisements for concert events must indicate «Live performance», «Live voice with the use of phonogram», or «Phonogram concert program» accordingly;
in recommending artists for state awards, priority will be given to their skill in live performances.
Measures for compensation for energy consumption
Until April 1, 2027, families receiving child benefits and assistance through the «Unified Social Protection Registry» information system, as well as families included in the Poor Families Registry, and also families not included in the registries (with an income per family member not exceeding 1.5 times the minimum living expenses) will be compensated for:
the difference in prices when consuming electricity above the basic norm by 150 kWh per month;
the natural gas consumption during the heating season up to 250 cubic meters per month, and in other periods up to 150 cubic meters per month above the basic norm, for the portion used above the basic norm.
Tax benefits for residents of creative parks
Until January 1, 2031, the following tax incentives are established for residents of creative parks:
to pay social tax and personal income tax at a reduced rate of 50 percent;
residents are classified as taxpayers of the turnover tax regardless of the amount of income from the sales of goods (works, services). In addition, residents can switch to the general taxation system at their discretion.
Incentives for the expansion of entrepreneurship
When self-employed individuals are registered as individual entrepreneurs or legal entities, no state duty is levied.
In addition, self-employed individuals and business entities that have expanded their activities to the status of an individual entrepreneur, microfirm, or small enterprise are provided with unsecured loans up to 50 million som within the framework of the Family Entrepreneurship Development Program, and within the framework of the Small Business Continuous Support Comprehensive Program – up to 150 million som.
Grants and credits within the «Hamroh» program
Within the framework of the «Hamroh» support program for women entrepreneurs:
grants up to 50 million som will be allocated to 1,000 "mentor" entrepreneurs who assist women in implementing "green projects" and IT projects, as well as in launching the entrepreneurship of at least 5 women;
women with a positive credit history will be granted unsecured loans up to 100 million som;
"Entrepreneurship Development Company" JSC provides a guarantee for the equipment purchased by female entrepreneurs with loan funds until delivery.
New procedure for conducting tax audits for entrepreneurs
Based on the results of the «Tax Risk Identification, Analysis, and Assessment» automated program, tax audits for cases of hiding (underreporting) the tax base will be conducted without the requirement to notify the business entity at least 10 working days before the start of audits.
The «Clean Hands» program will be launched
The «Clean Hands» program aimed at providing washing areas in all healthcare and educational institutions with sanitary and hygienic means and improving the technical condition of sanitary rooms will be launched.
Implementing new projects in the directions listed below will be prohibited in Tashkent and Nukus cities, as well as in regional centers:
production of asbestos and cement, sludge, and slags;
leather processing, poultry factories;
any type of coal burning not equipped with high-efficiency dust catchers and gas cleaning facilities;
ferrous and non-ferrous metallurgy, glass factories containing poisonous mixtures, poisonous chemical substances;
recycling and incineration of wastes belonging to I and II categories of hazard.
New procedure for marking with the «Halal» sign
Beginning the marking of products and services certified in accordance with the standards and metrology institute of Islamic countries with the "Halal" sign is planned.
The tax authority may suspend bank transactions of violators.
When a business entity acknowledges tax violations, the tax authority will implement a procedure for suspending operations on its bank accounts.
New regulations for using water transport
It will be allowed to use water transport vehicles (with internal combustion engines) equipped with an automatic speed reduction device, installed with a GPS device, and connected to the national GPS monitoring and navigation system.
