Measures of liability for tax and levy evasion have been strengthened in Uzbekistan. According to amendments introduced to the Administrative Liability Code and the Criminal Code, the amount of fines for intentionally concealing objects subject to profit or property tax has been increased.
Furthermore, according to new norms introduced into the Criminal Code, in cases of significant, large-scale, or especially large-scale tax evasion, a penalty of deprivation of liberty from 1 to 7 years may be applied. Previously, in such cases, primarily fines or corrective labor were prescribed.
At the same time, if an individual fully compensates for the damage caused or, having committed a crime for the first time, fulfills all payments during the investigation, they may be exempt from liability.
