Uzbekistan: Tax incentives for businesses that maintain high sustainability rating
Incentives became effective on November 16, 2024.
Law No. ЗРУ-1000 introduced the following tax incentives for businesses that maintain a high sustainability rating.
- A rated entities can expect tax overpayment refunds (excluding value added tax (VAT)) within three days.
- AAA rated businesses are exempted from tax audits (excluding criminal cases related ones) and can get a VAT refund within one day without audit.
The incentives became effective on November 16, 2024, following the introduction of a sustainability rating system on February 1, 2024.