Deputy Director of the Institute of Fiscal Analysis, Dilshod Sultonov, stated that the 1% tax cashback system has achieved its intended goal, but now maintaining it is becoming an unnecessary expense for the state budget.
In his opinion, the sooner this system is abolished, the better.
Dilshod Sultonov emphasized that a large portion of the current cashback funds goes to large trade and public catering networks where the receipt issuance procedure has already been established.
"The sooner the cashback payment system is abolished, the better. Because 80% of the money is already going to clients of organizations that issue receipts anyway — large supermarkets and major public catering outlets," he said.
According to him, by abolishing the 1% cashback system, a prize game could be organized among citizens. This proposes eliminating the current receipt limit of 20 million soums and raffling off a car worth 200 million soums on a lottery basis.
"We are spending $150 million per year"
Dilshod Sultonov stated that the Institute of Fiscal Analysis does not consider it effective to spend $150 million annually from the state budget to monitor 20% of taxpayers.
"This was a temporary measure from the start. We wanted to cultivate a culture among people of asking for receipts. I think it has been effective. Now cases of generating fake receipts and selling receipts have begun. $150 million is being paid out in cashback per year. That's equivalent to 300 kindergartens with 120 places each," he said.
At the same time, the procedure for refunding 12% VAT on food and medical services for the socially vulnerable population will be retained.
Specifically, for purchases of mutton, beef, poultry meat, eggs, vegetable oil, flour, sugar, medicines, and medical services, the full amount of the paid value-added tax will be refunded instead of the usual 1% cashback.
Dilshod Sultonov noted that this benefit system is being retained because it operates on a targeted basis, but measures against cases of obtaining VAT refunds through fake receipts will be strengthened.
According to the Institute, 820 billion soums were paid out for the 1% tax cashback in 2022. In 2026, this figure could reach 1.8 trillion soums.
Meanwhile, the funds planned to be allocated from the state budget for kindergarten construction in 2026 amount to 900 billion soums.
Earlier, cases of fraud in the cashback system were also widely discussed. It turned out that some individuals had set up fake enterprises and formalized electronic invoices and thousands of fiscal receipts for non-existent goods. As a result, they attempted to collect cashback funds from the state through these means.
