Preparing for a tax inspection in Uzbekistan comes down to three steps: identify the type of inspection and its deadlines, reconcile your returns with the data the tax authority already holds, and gather primary documents for the periods that have not yet been inspected. As of 2026 the main forms of control are the desk inspection (up to 60 days, no office visit), the field inspection (no more than 10 days) and the tax audit (up to 30 days, extendable, with 30 calendar days' notice). Below we explain how they differ, which documents to prepare, what rights your company has and how to deal with the inspection report.
Types of tax inspections
The type of inspection determines how much time you have to prepare, where the inspector works and what they may demand. So the first thing to do when you receive a notice or an order is to identify which inspection it is.
Desk inspection (kameral)
It is carried out at the tax office using your returns and data the authority already has: electronic invoices, online cash register data and your counterparties' returns. The maximum term is 60 days. The inspector does not visit your office and may not demand documents from you or summon you (except in an inspection related to a VAT refund), but may request information from your counterparties. Typical triggers are signals from the risk management system, errors or discrepancies in returns, a third-party complaint, or an amended return that reduces the tax due.
The inspection ends when a request to correct the returns is sent. You have 5 days to respond: either file amended returns or submit written objections with supporting documents. Since 1 January 2022, financial penalties are not applied to violations found in a desk inspection, but any additional tax and late-payment interest must still be paid.
Field inspection
It is ordered by the head of the tax authority and carried out at your premises for no more than 10 days. Its purpose is to check specific issues on site, such as information obtained during desk control or complaints about violations. The purpose and term are stated in the order, so read it first and make sure inspectors only examine what it lists.
Tax audit
The most in-depth form: it checks whether taxes for a period were correctly calculated and paid. The company must be notified 30 calendar days in advance (Article 140 of the Tax Code), and the audit itself lasts up to 30 days with a possible extension. An audit without prior notice is allowed only in exceptional cases, when there are signs of tax evasion and the Tax Committee has approved it. A high score in the risk analysis system is not, by itself, a sign of evasion. Grounds for an audit include a high tax risk level, no response to a desk inspection request or explanations found insufficient, and voluntary liquidation of the company.
Short control procedures
Besides inspections, the tax authority uses short forms of control that business owners often call express checks: timing surveys of revenue (khronometrazh), checks on cash register use and receipt issuance. They do not replace an audit, but their results can become grounds for one. Cash, receipts and cash records should be in order at all times, not only before a scheduled inspection.
| Type | Where | Term | How you find out | Key rule |
|---|---|---|---|---|
| Desk inspection | At the tax office | Up to 60 days | Request in your taxpayer account | Response to the request within 5 days |
| Field inspection | At your premises | No more than 10 days | Order with a start date | Only the issues in the order are checked |
| Tax audit | At your premises | Up to 30 days, extendable | Notice 30 calendar days in advance | Without notice only with signs of evasion and Tax Committee approval |
How you learn about an inspection
Most signals arrive in your personal taxpayer account: notices after pre-inspection analysis, desk inspection requests and tax audit notices. Assign someone to check the account at least once a week: a missed request costs more than any preparation.
In 2026 the rules became softer. Under Presidential Decree UP-95 of 19 May 2026, from 1 July 2026 filing amended returns or explanations in response to discrepancies found in pre-inspection analysis is no longer mandatory, and not responding is no longer a ground for a desk inspection. Companies with a medium tax risk level receive a notice of identified risks: if the issues are fixed within 1 month, no inspection is carried out. In addition, until 1 January 2028 the tax authorities do not inspect violations flagged by the automated risk analysis program if the business corrects them voluntarily. Responding to notices therefore still pays off: it is the cheapest way to close an issue.
Documents to prepare: checklist
Inspections usually cover periods for which the limitation period has not expired, typically three years. Gather documents for exactly those periods.
| Area | What to prepare and check |
|---|---|
| Corporate documents | Charter, founders' resolutions, orders appointing the director and chief accountant |
| Accounting policy | Current version and whether it matches actual practice |
| Returns | All tax returns and financial statements for the inspected periods, with filing confirmations |
| Electronic invoices | Reconciliation of issued and received e-invoices with sales and purchase records, justification of input VAT |
| Contracts and primary documents | Contracts, acts, waybills, powers of attorney, especially for major counterparties |
| Bank and cash | Statements, cash book, online cash register or virtual cash register reports |
| Payroll and HR | Employment contracts, orders, timesheets, PIT and social tax calculations, reconciliation with my.mehnat.uz |
| Assets and inventory | Stock-take records, asset commissioning acts, depreciation calculations |
| Budget settlements | Reconciliation of your tax account: arrears, overpayments, interest |
Your company's rights during an inspection
- Receive and read the order appointing the inspection. A tax audit order can be appealed separately, without waiting for the audit to end.
- For an audit without notice, request in writing proof of the Tax Committee's approval and the specific signs of evasion.
- In a desk inspection, do not hand over documents on verbal request unless it concerns a VAT refund: the authority may request information from counterparties, not from you.
- Take part in the review of inspection materials and give explanations. Being denied this is a ground for cancelling the decision (Article 157 of the Tax Code).
- Appoint a representative, such as an accountant, lawyer or tax consultant, under a power of attorney.
- Receive the inspection report and submit written objections.
Step-by-step plan for preparing for a tax inspection
- Identify the type and scope. From the notice or order, note the period, taxes, start date and the inspection team.
- Appoint one point of contact. All requests and document handovers go through one person so that the authority receives consistent answers.
- Run an internal reconciliation. Compare returns with your books, e-invoices with sales and purchase ledgers, and tax charges with your tax account.
- Fix errors in advance. If you find an error before the audit starts, file an amended return and pay the tax with interest: this is usually cheaper than an assessment in the report.
- Restore missing primary documents. Ask counterparties for copies of acts and invoices. If the gaps are large, start with accounting recovery.
- Prepare a document register. Hand over documents only against a list and keep your own copy marked as received.
- Prepare explanations for sensitive transactions. Large deals, counterparties with risk indicators, expenses that reduce the tax base, VAT refunds.
- Brief your staff. Who talks to inspectors, where the documents are kept, who signs the minutes.
What to do after the inspection
Responding to a desk inspection request
You have 5 days. If you agree with the discrepancies, file an amended return. If not, send written objections with documents; the authority reviews explanations within 15 days. If requirements are not met, the tax authority may suspend transactions on your bank account for up to 10 days, so do not miss deadlines.
Objections to the report and appeals
Check the report item by item: calculations, references to legal provisions and the documents the inspector relied on. Put any disagreement in writing and attach evidence. A decision can be appealed to a higher tax authority or directly to court; a desk inspection decision takes effect one month after it is issued. A claim to the administrative court is filed within six months. After filing a complaint, notify the tax office in writing and attach a copy stamped as received: collection of the additional assessment is then suspended (Part 3 of Article 231 of the Tax Code). Verbal notice does not count.
When to bring in a specialist
If you have received a tax audit notice, a request with significant discrepancies, or your past records have gaps, it is worth engaging an external specialist before the inspection begins. WealthWise runs a pre-inspection review, prepares the document package, represents the company in communication with the tax authority and helps with objections: see tax audit support. One-off support starts from 3,900,000 UZS, with the exact price set after we review the task; tax inspection support is already included in the Corporate plan (pricing). To avoid surprises, keep your ongoing reporting in order and follow the 2026 reporting calendar.
Frequently asked questions
How much notice is given before a tax audit?
Under Article 140 of the Tax Code, 30 calendar days. An audit without notice is possible only when there are signs of tax evasion and with the Tax Committee's approval.
Can an inspector visit the office during a desk inspection?
No. A desk inspection is carried out at the tax office; the inspector may not inspect premises or demand documents from you, except in an inspection related to a VAT refund.
How long do I have to respond to a desk inspection request?
Five days. Within that time you file an amended return or written objections with supporting documents.
Are penalties imposed after a desk inspection?
Since 1 January 2022, financial penalties are not applied to violations found in a desk inspection, but the additional taxes and late-payment interest must be paid.
How can I suspend collection while appealing?
File a complaint with a higher tax authority or a court and notify the tax office in writing, attaching a copy of the complaint stamped as received.
This information reflects the rules as of 2026. Tax administration rules change often, so check the current version of the Tax Code or consult a specialist before acting on a specific inspection.