Tax Inspection Support
Desk inspections, field inspections and tax audits: what the tax authority may demand, how to prepare and how to appeal
Go to the Tax Consulting serviceChecked against the official source:
The Tax Code of the Republic of Uzbekistan distinguishes between a desk tax inspection, a field tax inspection and a tax audit. Each type has its own inspector powers and deadlines. Support starts before the inspection and ends with an appeal against the decision if it is disputed.
Desk inspection
Conducted on the basis of reporting and the tax authority's own data. During a desk inspection, entering the premises, inspecting rooms, demanding documents, summoning persons and seizing documents are prohibited — except in a desk inspection related to a VAT refund (Art. 138 of the Tax Code). Having received a notice of discrepancies, the company submits amended reporting or explanations within 10 days.
Field inspection
Conducted under an order of the head of the tax authority, which specifies the inspectors, the timing and the purpose; the duration is no more than ten days (Art. 139).
Tax audit
An examination of whether taxes for a period were calculated and paid correctly — carried out in respect of high-risk taxpayers. A notice is sent at least 30 calendar days in advance, with a list of questions and documents (Art. 140).
What we do
- review settlements with the budget and prepare documents before the inspection starts;
- make sure the inspectors' demands stay within their powers;
- prepare explanations, amended reporting and objections to the inspection report;
- prepare a complaint to the higher authority — within one month of the day the company learned that its rights were violated (Art. 232); filing a complaint suspends collection (Art. 231).
Facing an inspection?
We will assess the risks in advance and stand by you at every stage — from the notice to the appeal.
Go to the Tax Consulting serviceFrequently asked questions
How long does a field tax inspection last?
No more than ten days (Art. 139 of the Tax Code).
How much notice is given before a tax audit?
At least 30 calendar days, except where there are signs of evasion (Art. 140).
Can the tax authority demand documents during a desk inspection?
No, except in an inspection related to a VAT refund (Art. 138).
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