The deadline for submission to the tax authorities of information on the amount of advance payments of income tax shifted from the 10th day of the first month of the quarter to the 15th day.
Since January 1, 2023 the export of goods (services) is subject to income tax at the rate of 0% regardless of the share of exports in total turnover.
Starting from January 1, 2023 the VAT rate in the Republic of Uzbekistan was reduced from 15% to 12%.