Tax system and administration in Uzbekistan

State Tax Committee

The Uzbekistan State Tax Committee (STC) is the focal government authority responsible for administering the tax system, issuing instructions on the application of tax laws and providing guidance to taxpayers. Main Tax Departments of Tashkent, Republic of Karakalpakstan and 12 regions are direct subordinates of the STC. There are also local tax authorities – Inspectorates.

Registration requirements

Legal entities are required to register for tax purposes with local structural divisions State Tax Inspectorates of the STC at the district of the legal entity’s location (legal address). These local State Tax Inspectorates are responsible for collecting taxes and insuring the taxpayer’s compliance with the tax legislation.