Uzbekistan is reforming its tax dispute resolution system

Uzbekistan is launching a new mechanism for pre-trial settlement of tax disputes between entrepreneurs and government agencies. Presidential Decree No. PP-223 of July 11, 2025 approved the establishment of the Expert Council on Tax Disputes at the Chamber of Commerce and Industry. This step is aimed at reducing the administrative burden, reducing time costs and creating a more predictable and business-like environment for businesses.

The Council will function on a regular basis, meeting at least twice a month. It will include specialists in tax law, economics, finance and regulation. The key task is to promptly and objectively review the appeals of entrepreneurs who disagree with the decisions of the tax authorities.

It is important that the Expert Council will have the authority to adopt conclusions that are mandatory for consideration in the relevant state structures. This means that after the council issues its opinion, the information will be sent to the tax, customs and other authorities with mandatory notification of the entrepreneur. In cases where disputes do not fall under criminal or judicial proceedings, consideration will be possible in a simplified format.

The new structure is designed to reduce legal uncertainty for businesses and create conditions for a trusting dialogue between entrepreneurs and regulators. In the context of rapid digitalization of tax administration, pre-trial procedures are becoming particularly important as a means of preventing conflicts and overloading the judicial system.

The initiative reflects the state's desire to modernize the infrastructure of interaction with the business sector, while maintaining the principle of legal protection and fairness. This also creates prerequisites for improving the business climate and increasing the investment attractiveness of Uzbekistan.