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Capability statement

Our experience and capabilities

• Over 25 years experience in Uzbekistan with expatriate compliance matters.
• Expertise in Uzbek tax legislation and practical application of laws related to expatriate compliance.
• Knowledge of and day-to-day exposure to the Uzbek tax environment.
• Working relationships with the Uzbek tax authorities.
• Team of hard working and committed professionals helping clients achieve their objectives.

General compliance requirements under Uzbek legislation

Compliance requirements

• In accordance with the Uzbek Tax Code, foreign nationals staying in Uzbekistan for 183 days or more in any consecutive twelve-month period beginning or ending in a tax period to which tax period is determined is considered as a resident of Uzbekistan for personal income tax (PIT) purposes.
• Foreign national may also be considered as a resident if he/ she is present in Uzbekistan for less than 183 days, but more than in any other country.

Filling/ payment deadlines

• Foreign nationals who become Uzbek tax residents in a given tax period (a calendar year) or before 1 April of the year following this tax period should file an annual PIT return, reporting their worldwide income received within this tax period regardless of whether such income has been taxed at the source of payment or not.
• The filing deadline for 2022 PIT declarations is 1 April 2023.
• The payment deadline for 2022 PIT liability is 1 June 2023.

Implications of not filing PIT declaration

• Penalty in the amount of 20% of unpaid tax,
• Administrative fine of 3 base calculation units (approx. USD 80). 

Our assistance

Our scope

• Collection of information and documents required for preparation of PIT declarations,
• Preparation of draft PIT declarations and sending them for expatriates’ review,
• Collection of the signed PIT declarations from expatriates and filing them with the Uzbek tax authorities,
• Provision of filed PIT declarations to expatriates with the respective tax payment instructions and deadlines.

Additional services

At your request, we are also capable to:

• Provide assistance with obtaining Personal Identification Number of Individuals (PINI or ПИНФЛ),
• Obtain a certificate confirming payment of taxes in Uzbekistan upon submission of the declaration,
• Organize tax briefing session.

Contacts:

Jamshid Juraev

Partner, Tax services

jamshid.juraev@pwc.com

+ 998 94 655 04 01

Alisher Zufarov

Director, Tax services

alisher.zufarov@pwc.com 

+998 94 655 04 99

Aleksandra Morozova

Manager, Tax services

aleksandra.mm.morozova@pwc.com 

+998 94 655 15 50

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