How to Find Your Tax Office in Uzbekistan

Where you are registered

Tax registration is free and, for residents, happens regardless of whether an obligation to pay a particular tax has arisen. A legal entity is registered at the same time as its state registration; the state registration certificate is the document confirming tax registration. An individual is registered automatically when issued an ID card or assigned a personal identification number — no separate document is issued.

• legal entity — at its location and the location of each separate subdivision;
• individual entrepreneur — at the place of business or residence according to the Cabinet of Ministers list;
• individual — at the place of residence;
• additionally — where real estate and other taxable objects are located;
• foreign legal entity — where it operates through a representative office or permanent establishment.

When a "second" tax office appears

Many companies are surprised to receive a document from an inspectorate in another district. The reason is registration by taxable object. If an obligation for land tax, property tax or water use tax arises away from the main place of registration, the taxpayer must apply to the tax office where the object is located within ten days, unless public bodies submit the data themselves. The tax office registers the object within three working days under the existing TIN.

Separately, a tax agent that creates fixed workplaces in a separate subdivision with more than 25 employees must, within ten days after one month from the subdivision's creation, apply to the tax office at its location to register as a PIT withholding agent. A separate subdivision is any geographically separate place with fixed workplaces created for more than one month.

2026–2027 changes: district offices and large taxpayers

Decree No. UP-95 provides that tax administration, reporting and control of taxpayers (other than large ones) are carried out by the tax inspectorates of the relevant districts (cities). The transition has two stages.

• from 1 July 2026 — markets and shopping centres, retail, catering, service and agricultural enterprises, and individual entrepreneurs and self-employed persons;
• from 1 January 2027 — all taxpayers except large ones;
• large taxpayers are administered by the Interregional Tax Inspectorate for Large Taxpayers; new criteria for classifying large taxpayers apply from 1 July 2026;
• from 1 January 2027, companies and banks that paid taxes and payments exceeding 500,000 times the BCV over 12 months are recognised as extra-large taxpayers and administered under the large-taxpayer regime.

Where to check your inspectorate

The most reliable way is the taxpayer's personal cabinet on the tax authority's official website (my.soliq.uz). The cabinet is created automatically after registration. For legal entities and IEs, all information exchange with the tax authorities goes exclusively through the personal cabinet, accessed through the unified identification system with an electronic digital signature.

The company record kept by the tax authority includes the TIN, name, location, legal form, registration details, charter capital, separate subdivisions and participants. You must confirm it through the cabinet when the tax authority asks. If the address in the record is out of date, documents will go to the inspectorate of the old address — so register a change of location promptly.

• check in the cabinet the code and name of the tax office where you are registered;
• see whether there are additional registrations for objects — land, buildings, subdivisions;
• reconcile your record: address, participants, subdivisions.

How to contact the inspectorate

State your TIN in every application and document sent to the tax authority — a Tax Code requirement; the tax authority in turn states the TIN in all documents it sends to the taxpayer.

• through the personal cabinet — applications, responses to requests, explanations: for legal entities and IEs this is the main official channel, and the tax office sends all documents there;
• through public services centres — for some tax services, such as confirming residency;
• in person at the inspectorate of registration — for complex issues, reconciliations and disputes;
• through JSC Soliq-Servis — from 1 July 2026 newly created businesses can have their tax and financial reports filed free of charge for their first 6 months, at their choice.

Checklist when changing address or opening a branch

• register the change of location — tax registration follows the legal entity's address;
• when opening a separate subdivision, check whether registration at its location is required and meet the ten-day deadline;
• when buying or renting land or buildings in another district, check registration by taxable object;
• after the switch to a district inspectorate in 2026–2027, check in the cabinet which office now administers you and reconcile your personal accounts.