Tax Inspection in Uzbekistan: Readiness Checklist
Taxes · Published: 2026-03-20 · Updated: 2026-04-27 · Reading time: 11 min
Tax inspection is a stressful situation for any business. By preparing in advance, you significantly reduce adjustment risks.
Prepared by the auditors of Leader Audit (CAP, CIPA, DipIFR). Sources: Tax Code of Uzbekistan, Ministry of Finance of the Republic of Uzbekistan.
Over 13 years of practice we have supported hundreds of tax audits and seen how the very same company, with the very same turnover, can end up with a clean report or with multi-billion UZS additional assessments — it all comes down to the quality of preparation. This checklist sets out practical steps, from spotting the signs of an upcoming audit to defending your position after the audit report.
Signs of an upcoming tax audit
The tax authority rarely shows up "without warning." There are usually indicators:
- Receipt of a request to provide documents (desk audits)
- A request for explanations regarding specific transactions
- Summoning the director or the chief accountant to the inspectorate
- A preliminary notice of an upcoming audit
- Sharp changes in tax indicators when filing reports (a risk indicator)
- Transactions with problematic counterparties or with offshore jurisdictions
- Regular VAT refunds in large amounts
Document preparation checklist
Constituent documents
- Charter, founding agreement, amendments to the constituent documents
- Certificate of registration (Guvohnoma)
- Licenses (if the activity is subject to licensing)
- Documents on the state registration of changes in the Unified State Register of Legal Entities
Accounting documents
- Order on the accounting policy
- General ledger and trial balances for the period under audit
- Accounting and tax registers
- Source documents for material transactions
- Contracts with counterparties (with annexes and supplementary agreements)
- Reconciliation statements with debtors and creditors
- Inventory count sheets
- Cash book and cash documents
Tax documents
- Tax returns for the period under audit (VAT, profit tax, turnover tax, personal income tax, social tax, etc.)
- Tax calculations and explanatory notes to the returns
- Payment orders for the payment of taxes
- Electronic invoices (EIs) — all received and issued
- Documents on benefits and tax preferences
HR documents
- Staffing table
- Employment agreements and contracts
- Orders on hiring, transfer, and dismissal
- Pay slips and payroll registers
- Time sheets
Top 10 risks during a tax audit
- Transactions with fictitious counterparties (absent at their registered address, non-VAT payers)
- Discrepancies between the VAT and profit tax returns
- Overstatement of expenses through questionable services (consulting, marketing)
- Wrongful application of benefits and tax holidays
- Errors in calculating tax on dividends and payments to non-residents
- Violations in the accounting of fixed assets and intangible assets
- Absence of source documents for material transactions
- Incorrect documentation of travel and entertainment expenses
- Discrepancies between cash revenue and EI data
- Violations of labor legislation affecting the calculation of social tax
What to do on the day of the audit
- Verify the powers of the inspectors (the audit order, identification cards)
- Appoint a person responsible for communication with the inspectorate (usually the accountant or an external consultant)
- Do not give oral explanations — all answers in written form only
- Make copies of all documents handed over
- Record all requests from the inspectors and the response deadlines
- Do not sign documents without legal review
- Engage a tax consultant for complex matters
After receiving the audit report
A tax audit report is not a verdict. You have several opportunities to challenge the conclusions:
- Objections to the report — filed with the inspectorate within ten days of receiving the tax audit report (Article 156, part twelve, of the Tax Code). The days are calendar days, not working days. This is the first and most important stage of defense.
- Complaint to a higher tax authority — against the inspectorate's decision, within the established deadlines.
- Judicial appeal — in the Economic Court, if the previous stages did not produce a result.
Important: each subsequent stage is limited by deadlines, and missing a deadline means losing the right to a defense. That is why work on the report begins on the day it is received.
Preventive measures are the best defense
- Regular tax audit (at least once a year)
- Transfer pricing documentation for controlled transactions
- Thorough due diligence of counterparties before transactions
- Retention of documents within the periods established by law
- Timely updating of the accounting policy
- Tax consulting on complex transactions
Conclusion
A tax audit is not a catastrophe but a natural part of running any business. Companies that keep their accounts to a high standard and conduct regular tax audits pass inspections without material additional assessments. If you are preparing for an audit or have already received a report with additional assessments, Leader Audit will help defend your company's position. We have experience in challenging additional assessments amounting to hundreds of billions of UZS.
Frequently asked questions
What are the warning signs of an upcoming tax audit in Uzbekistan?
The tax authority rarely shows up without warning, and there are usually indicators. These include a request to provide documents, a request for explanations regarding specific transactions, the summoning of the director or chief accountant to the inspectorate, and a preliminary notice of an upcoming audit. Sharp changes in tax indicators when filing reports, transactions with problematic counterparties or offshore jurisdictions, and regular large VAT refunds are also common risk indicators.
How can I challenge a tax audit report in Uzbekistan?
A tax audit report is not a verdict and can be challenged at several levels. The first and most important stage is filing objections to the report with the inspectorate within ten days of receiving it — calendar days, not working days (Article 156, part twelve, of the Tax Code). You can then file a complaint against the inspectorate's decision with a higher tax authority, and finally pursue a judicial appeal in the Economic Court. Each stage is limited by deadlines, and missing a deadline means losing the right to a defense, so work on the report should begin the day it is received.
What documents should be prepared for a tax audit?
Prepare constituent documents such as the charter, founding agreement and registration certificate; accounting documents including the accounting policy order, general ledger, trial balances, registers, source documents and contracts with counterparties; and tax documents such as VAT, profit tax, turnover tax, personal income tax and social tax returns, payment orders, and all received and issued electronic invoices. HR documents, including the staffing table, employment contracts, payroll registers and time sheets, should also be ready. A prior review helps eliminate discrepancies before the inspectors arrive.
What should a company do on the day tax inspectors arrive?
Verify the powers of the inspectors by checking the audit order and identification cards, and appoint one person, usually the accountant or an external consultant, to communicate with the inspectorate. Give all answers in written form rather than orally, make copies of every document handed over, and record all inspector requests and response deadlines. Do not sign any documents without legal review, and engage a tax consultant for complex matters. Leader Audit supports clients through tax audits and can be reached at +998 97 410 04 47.
Related services: Tax consulting · Accounting outsourcing
Read also: Uzbekistan Tax Code 2026: Key Changes Every Accountant and Owner Should Know
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