Uzbekistan: Legislation allowing offset of overpaid taxes against other tax types passed by Senate

Previously overpaid taxes could only offset taxes of the same type.

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September 8, 2025

The Senate on May 28, 2025, approved amendments to article 103 of the Tax Code, effective immediately, allowing taxpayers to offset overpaid taxes of one type against taxes due of another type, provided no arrears exist. Previously overpaid taxes could only offset taxes of the same type.

Taxpayers can now request offsets, with applications reviewed by the tax authority within three business days (reduced from the current 15 days).

The law will take effect upon presidential approval.


For more information, contact a KPMG tax professional in Uzbekistan:

Sardor Shermatov | sshermatov@kpmg.co.uz

Nafisa Sadullaeva | nsadullaeva@kpmg.co.uz

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