A tax authority bank account block in Uzbekistan is a suspension of operations on the taxpayer's bank accounts under Article 111 of the Tax Code. The cause is usually one of four: returns not filed within 10 days after the deadline, no response to a desk audit request or a request for documents, inspectors refused access, or the company is absent from its registered address. To unblock the account you must cure the breach: since 1 July 2026, operations resume automatically once explanations or corrections are submitted in response to a desk audit request (clause 12 of Decree UP-100). Below are the grounds, a step-by-step plan and prevention.
Why the tax authority suspends account operations
A suspension is not a fine but an enforcement measure: the tax authority uses it to make the taxpayer fulfil an obligation. The decision is taken by the head of the tax authority or a deputy, the notice arrives in the taxpayer's personal account, and the bank receives the instruction electronically.
| Ground | What happened | How to lift the block |
|---|---|---|
| Failure to file | Tax returns or financial statements not filed within 10 days after the deadline | File the reports |
| Desk audit (Art. 138) | No explanations or corrections in response to a request within the deadline | Submit explanations or an amended return — since 1 July 2026 unblocking is automatic |
| Request for documents | Documents requested during an inspection not provided | Provide the documents |
| Obstructing an inspection | Inspectors refused access to the premises | Grant access |
| Absence from address | The company is not at its registered address | Confirm or re-register the address |
A desk audit request must be answered within 5 days. Missing this deadline is the most common cause of a block for companies that rarely check their tax portal. More on inspection types in our guide Preparing for a tax inspection.
What changed in 2026
Automatic unblocking from 1 July 2026
Presidential Decree UP-100 of 26.05.2026 instructed the Tax Committee to fully automate, from 1 July 2026, the reactivation of bank account operations once a taxpayer has submitted explanations and/or corrections in response to a desk audit request. Previously you had to wait for an inspector to cancel the decision manually; now lifting a block on this ground does not depend on a separate application. Other tax administration changes for the second half of the year are covered in Tax administration from 1 July 2026: what Decree UP-95 changes.
Law ZRU-1183: objection and court
On 20 October 2026 Law ZRU-1183 was signed, amending Articles 111 and 112 of the Tax Code and the Economic Procedural Code. Previously the head of a tax authority could suspend operations on their own for up to 10 days, and for longer only by court order. Under the new rules:
- if the taxpayer does not object, operations are suspended by the tax authority's decision;
- if the taxpayer files an objection, the tax authority must apply to the economic court within 3 days of the objection; the block stays in place until the court rules;
- if the court refuses the suspension, the restriction is lifted on the day the ruling takes legal effect;
- once the breach is cured, the tax authority must cancel its decision.
At the time of writing, the law's effective date had not been published in the sources available to us — check it on lex.uz.
Step-by-step plan: your account is blocked
- Find the decision in your personal tax account. It states the ground, date and issuing office. The bank usually only knows that operations are suspended, not why.
- Work out exactly what is required. A missing return, a reply to a request, documents or an address issue — the route to unblocking depends on it.
- Cure the breach the same day. File the return, submit explanations or an amended declaration, send the documents. Keep the acknowledgement receipts.
- If you disagree, file an objection. State the decision details and your arguments, and attach evidence: filing receipts, reconciliation statements, correspondence. The sooner you object, the sooner the matter reaches the court.
- Check that the restriction is lifted. For the desk audit ground it is lifted automatically since 1 July 2026; for other grounds, after the tax authority cancels its decision. If it is not lifted, write to the tax office.
- Tell counterparties and staff. Late payments to suppliers may trigger contractual penalties — warn them in advance.
What to attach to an objection
- a copy or the details of the suspension decision (date, number, official);
- receipts confirming the return or the reply to the request was accepted;
- a reconciliation statement of settlements with the budget;
- a lease or other document confirming the address, if the ground is absence from the address;
- correspondence with the tax authority.
According to guidance on the Tax Code, a suspension generally does not apply to tax payments, salaries, alimony and certain other payments, and the tax authority pays compensation for an unlawful block or unjustified delay in unblocking (Art. 112). Check these rules against the current wording of the Code before relying on them.
Prevention: how to avoid a block
- Deadline calendar. Keep a reporting calendar with reminders a few days before each deadline — see our 2026 reporting calendar.
- Check the portal daily. A desk audit request gives only 5 days to respond. Assign someone responsible for the portal and the digital signature.
- Up-to-date address. When you move office, re-register the legal address immediately and keep the lease agreement at hand.
- Clean books. Mismatches between VAT invoices, cash register data and returns are the main source of requests. If the books are neglected, restore them before an inspection arrives.
- A backup account does not help. The suspension applies to the taxpayer's accounts, not to one bank; opening a new account does not get around it.
If your account is already blocked, WealthWise will analyse the ground and prepare the response to the tax office as part of tax audit support; if the root cause is neglected books, accounting recovery will help. Tax audit support starts from UZS 3,900,000 and accounting recovery from UZS 4,900,000 per quarter; the exact price follows a review of your situation. Reach us via contacts.
Frequently asked questions
Why can the tax authority block an LLC's bank account?
For failing to file tax returns or financial statements within 10 days after the deadline, failing to provide explanations or documents on request, refusing inspectors access, or the company being absent from its registered address (Art. 111 of the Tax Code).
How fast is a block lifted after answering a desk audit request?
Since 1 July 2026, reactivation of operations after explanations or corrections are submitted in response to a desk audit request is automated (clause 12 of UP-100).
Can a suspension be challenged?
Yes. Under Law ZRU-1183, if the taxpayer objects, the tax authority must apply to the economic court within 3 days. If the court refuses, the restriction is lifted on the day the ruling takes effect.
How many days are given to answer a desk audit request?
5 days. Within that time you must file an amended return or written explanations with documents.
Will opening an account at another bank help?
No. The restriction applies to the taxpayer, not to a specific bank. The only reliable way out is to remove the ground for the block.
This article reflects the rules as of October 2026. The suspension procedure has just changed and may be clarified further, so check the current wording of the Tax Code or consult a specialist.