Tax Timing Surveys (Khronometrazh) in Uzbekistan

What a timing survey is and where it is regulated

Article 139 of the Tax Code states that during field tax inspections the tax authorities may carry out preventive measures and a timing survey, and check the use of cash registers and payment terminals. So a timing survey is not carried out on its own, outside a field inspection: it always takes place within one and under its order.

Regulation No. 1 defines a timing survey as a tax control measure to establish actual volumes of production (services). Its aim is stated in clause 70: to determine the actual volumes of production (works, services) for the taxpayer's types of activity, as well as the taxpayer's actual expenses.

In practice, timing surveys are most often used where revenue is hard to verify from documents: catering, manufacturing, services and outlets with a large cash flow. If you first want to understand the field inspection itself — the grounds, the order and the time limits — we have a separate article on field tax inspections; this page covers only the timing survey.

How long a timing survey lasts

The minimum period is set by clause 72 of the Regulation: the survey is carried out based on the working hours approved by the taxpayer before the inspection, but for at least seven consecutive calendar days. This is why the working hours should be approved in advance and match reality: they become the basis of the observation schedule.

At the same time, the field tax inspection itself lasts no more than ten days under Article 139 of the Tax Code, and under clause 58 of the Regulation as amended by Cabinet of Ministers Resolution No. 393 of 20.07.2026 — no more than ten days and only with the use of a body camera. In other words, the timing survey fits within the field inspection: no shorter than a week and no longer than the inspection itself.

The inspection period starts on the date stated in the order appointing it (Article 139 of the Tax Code, clause 61 of the Regulation), so it is worth checking the dates in the order against the days the inspectors actually arrived.

How the survey is carried out

Under clause 71 of the Regulation, a timing survey is carried out without suspending the taxpayer's activity, covering the full working day, simultaneously at all of its sites regardless of where they are located. The business does not have to close — on the contrary, inspectors record a normal working day.

If the sites are in different districts or cities, the tax authority gives written notice to the local tax office where the site is located at least one day before the start, stating the exact date of the survey (clause 73). The local offices send the documented results to the tax office where the taxpayer is registered within one day after the survey ends.

The timing survey is on the list of tax control measures that are video-recorded (the Regulation on video recording, Annex 2¹ to Resolution No. 1). The recording protects both sides: if the report contains figures that do not match reality, the video will help prove it.

• determining the type and quantity of products produced (work performed, services provided);
• recording the volume of raw materials and semi-finished products used to make finished goods, and the production capacity of equipment;
• checking whether the use of resources — gas, electricity, water, fuel and lubricants, etc. — matches the volume of production;
• determining how the products (works, services) are sold;
• determining the taxpayer's actual expenses.

The report and how the results affect taxes

The result of the timing survey is documented in a report in two copies; one copy is handed to the inspected person against a signature confirming receipt (clause 75). If the taxpayer refuses to sign the report or take a copy, the inspector records this in the report — the refusal itself does not stop the procedure, but it deprives you of the chance to record your disagreement immediately.

The main consequence is set out in clause 76 (as amended by Resolution No. 393 of 20.07.2026): the result of a timing survey may serve as grounds for additional assessment of taxes and levies during field and desk tax inspections. In other words, the “estimated” revenue from the observation may be compared with the returns not only in this inspection.

The Regulation also names timing survey data obtained during field inspections among the sources the tax authorities may use to determine the value of goods (services) in transactions when checking whether VAT has been fully calculated (clause 241). So inaccuracies in the report can also affect how prices are assessed.

A business's rights during a timing survey

The taxpayer's rights during tax inspections are listed in clause 17 of the Regulation, and they also apply to a timing survey as part of a field inspection. The taxpayer may refuse inspectors access to its premises if the field inspection order has not been issued in the established manner and a copy has not been handed over (unless the taxpayer refused to receive it), if the inspector is not named in the order or has not shown an official ID, or if the inspection dates in the order have not yet begun or have already expired.

Among other things, the order states the registration number of the inspection in the Unified Electronic Inspection Registration System (clause 59) — it can be checked before the inspectors start work.

• not to comply with demands unrelated to the subject of the inspection;
• to take part in the inspection in person or through a representative;
• to give explanations on compliance with tax legislation;
• to review the inspection materials and receive the report;
• to appeal against unlawful actions of officials;
• to submit a report and/or opinion of a tax consultancy firm as justification.

What to do before, during and after a timing survey

Before the inspection: approve your working hours by an order and stick to them; keep records of raw materials, consumption norms and utilities in order — these are what get compared with output; make sure cash registers and terminals are used for every payment.

During: appoint an employee responsible for checking the inspectors' records at the end of each day; note untypical days (a public holiday, a power cut, a custom event) so that deviations can be explained later; do not stop or change your normal operations.

After: read the report carefully before signing and, if you disagree, set out your objections in writing. If violations are found, the report and materials of the field inspection are considered by the head of the tax authority, and the taxpayer is notified of the date of consideration at least two working days in advance (Article 158 of the Tax Code). Written objections to a field inspection report are filed within the time limit set by part twelve of Article 156 of the Tax Code — within ten days of receiving the report. The decision following a field inspection can be appealed to a higher tax authority or to court (clause 121¹ of the Regulation).