The Tax Committee of Uzbekistan canceled an administrative fine of 5.4 billion soums previously imposed on the company. Lactalis Central Asia according to article 227-1 of the Tax Code. The reason for the sanction was the shortage of products worth 1.5 million soums revealed during the inspection. The committee's management recognized the application of the fine as disproportionate and legally unjustified.
The decision to cancel the fine was announced by the chairman of the Tax Committee Sherzod Kudbiyev on July 5 during a meeting with entrepreneurs. He noted that the sanction, equivalent to 2% of the company's quarterly revenue, was applied without sufficient evidence and bypassing the established procedures.
As a result of the internal audit, it turned out that the actions of the tax inspector who drew up an act against the company violated the provisions of the current legislation. In particular, there was no direct evidence of a violation of the rules of mandatory digital marking, which is a key reason for imposing sanctions under article 227-1.
The article was introduced in 2022 and regulates the responsibility of businesses for violating the requirements for digital labeling of goods. Initially, it provided for fines of up to 100% of quarterly revenue, but in 2024 the rules were relaxed — for the first violation, a sanction of 2% is provided, for repeated violations-up to 20%. By the decision of the President, 98% of previously accrued fines under this article are subject to cancellation.
Starting in 2026, tax authorities will have the right to conduct remote inspections in the field of labeling. For the first two violations, business entities will be issued a warning, and only after that fines in the range from 0.2% to 2% of revenue are possible.
Company Lactalis — one of the largest producers of dairy products in the world. It has been represented in Uzbekistan since 2019, when it acquired assets, including production facilities in Namangan. Despite its high international status, the company in Uzbekistan faces the same regulatory challenges as local manufacturers, including compliance with new digital labeling standards.
The case of the cancellation of the fine against Lactalis became a landmark example of the need for law enforcement correctness on the part of state bodies, especially in the context of the transformation of fiscal policy and digitalization of control over commodity turnover.
