A remote tax audit is the fourth type of tax audit in Uzbekistan: the tax authority runs it without visiting the business, using only data in its own information systems, and on one issue only — compliance with mandatory digital marking (track-and-trace labelling) rules. The procedure is set out in the Regulation on tax audits (Annex 2 to Cabinet of Ministers Resolution No. 1 of 07.01.2021) as amended on 23.01.2026; the audit lasts no more than 5 days and the results arrive in the taxpayer's personal cabinet. If you sell, produce, store or import goods subject to marking, this mechanism applies to you directly.
An important caveat: Resolution No. 23 of 23.01.2026 states expressly that remote audits and their procedure take effect once they are set out in the Tax Code. When we last checked the Tax Code text on lex.uz, the list of audit types in Article 137 did not yet include the remote audit, and the related law was approved by the Senate on 18 May 2026, according to media reports. Below we describe the procedure already written into the Regulation and, separately, what is known about the law.
Legal basis of the remote tax audit
- Regulation on the organisation and conduct of tax audits — Annex 2 to Cabinet of Ministers Resolution No. 1 of 07.01.2021. Resolution No. 23 of 23.01.2026 added a fourth audit type, the remote audit, to paragraph 5, inserted paragraph 81 (definition) and a separate Chapter 7 on the procedure.
- Regulation on tax risk management (Annex 1 to the same resolution): a remote audit may be ordered for a taxpayer placed in the high-risk category because of digital marking violations.
- Tax Code: liability for breaching mandatory digital marking rules is set by Article 2271; appeals are governed by Chapter 30.
How a remote audit differs from desk and field audits
| Criterion | Desk audit | Field audit / tax audit | Remote audit |
|---|---|---|---|
| Scope | returns and data held by the tax authority | specific issues or all taxes for a period | digital marking rules only |
| Where | at the tax office | on the taxpayer's premises | in the tax authority's information system |
| Trigger | analysis of returns | order registered in the Unified inspection register | high risk due to marking violations flagged by the system |
| Duration | up to 60 days | per Tax Code rules for each type | no more than 5 days |
| Notice to business | request via the cabinet | copy of the order before the start | warning before the start; the audit itself without notice |
For desk audits, field audits and the full tax audit, see our article on how to prepare for a tax inspection.
How a business learns about a remote audit
The Regulation sets out this sequence:
- The tax authority's system detects marking violations — for example, from online cash register data, electronic invoices and the marking information system.
- Before the audit starts, the taxpayer or its representative receives a warning about the marking violations and a requirement to fix them.
- The head of the tax authority (or a deputy) issues an order naming the taxpayer, the auditors, the term and the purpose. The date in the order is the start of the audit.
- The audit itself is carried out without notifying the business; the Business Ombudsman is notified on the day of the audit.
The practical takeaway: the first and most important window to act is the warning. If it is ignored, the next thing you see will most likely be the audit report.
Deadlines: report, response, decision
- The audit report is drawn up electronically within 3 working days of the start, but no later than the end of the audit term.
- An electronic copy with all attachments is sent to the personal cabinet the day after it is drawn up. Documents bearing a QR code are equivalent to paper ones.
- The taxpayer has 5 days from receipt to click "agree" or "disagree" in the cabinet. No response is treated as agreement.
- If the cabinet is inactive, the report is sent by post and the taxpayer has 5 working days to respond.
- The decision on financial sanctions is taken by the head of the tax authority no earlier than 3 and no later than 5 working days after the report; it is sent to the cabinet the next day.
- The decision must be complied with within one month of receipt; otherwise the debt is collected under Articles 120–124 of the Tax Code.
What to submit and what rights you have
A remote audit involves no site visit, inspection of premises or seizure of documents: it relies on data the tax authority already holds. So what you "submit" is mainly your position on the report. If you disagree, attach:
- primary documents and e-invoices for the disputed batches;
- extracts from the marking system and cash receipts with codes;
- a written explanation: which transaction, why the data differ, what has already been corrected.
Taxpayer rights: to receive the report with all attachments, to object, and to appeal the decision to a higher tax authority or to court (decisions of the Tax Committee — to court). Appeals are handled under Chapter 30 of the Tax Code.
What is known about the law on remote audits
According to Gazeta.uz, the law approved by the Senate on 18 May 2026 provides that an audit may start only after a warning has been sent to the cabinet twice; the term is no more than 5 days; the decision takes effect one month after it is sent; and fines based on a remote audit are calculated on net revenue for the last reporting quarter — 0.2% for the first violation, 0.4% for the second within a year, 1% for the third and 2% for the fourth and subsequent ones. The procedure is to be approved by the Cabinet of Ministers. Check the signing and effective dates of the law on lex.uz.
How to prepare
- Monitor the personal cabinet daily or appoint someone responsible — deadlines here are counted in days.
- Reconcile marking data with your books: receipt, movement and sale of codes must match e-invoices and receipts.
- Act on the warning immediately: fix the violation and keep evidence.
- Prepare an objection template and a document list in advance so you can meet the 5-day deadline.
- Clean up your books early: if stock balances and movements have not been reconciled for years, start with accounting recovery.
If a warning or report has already arrived, WealthWise specialists can check the calculation and prepare the objection and appeal — this is our tax audit support service. One-off support starts from 3,900,000 UZS, with the exact price set after we review the documents.
Frequently asked questions
What is a remote tax audit?
It is an audit of compliance with mandatory digital marking rules that the tax authority carries out in its information system using data it already holds, without visiting the taxpayer, within no more than 5 days.
Will I be warned before a remote audit?
Yes. Before the audit starts, a warning is sent about the marking violations with a requirement to fix them. The business is not notified of the start of the audit itself — the Business Ombudsman is notified on the day.
How long do I have to respond to the audit report?
5 days from receipt in the personal cabinet (5 working days if it arrived by post). If you do not respond, you are deemed to agree with the report.
Can I appeal a decision made after a remote audit?
Yes, to a higher tax authority or to court; decisions of the Tax Committee are appealed in court. Appeals are reviewed under Chapter 30 of the Tax Code.
Does the remote audit apply to companies without marked goods?
No. Under the Regulation it covers only the import, production, storage, transport and sale of goods subject to mandatory digital marking.
Tax audit rules in Uzbekistan change regularly. This information is current as of publication; check the current version of the acts or consult a specialist before making decisions.