Tax inspections of small business restricted until 2028

Decree No. UP-100 set risk thresholds below which the tax authorities do not carry out inspections. The restriction applies until 1 January 2028.

A tax audit is not scheduled where the taxpayer's assessed risk is below 500 million soums. On-site inspections are not conducted where the risk is below 100 million soums.

It is important to understand that this is not a blanket exemption: the thresholds are tied to a risk-based assessment, not to company turnover. Risk is built from discrepancies in reporting, VAT gaps and comparison against industry benchmarks — in other words, it is managed through the quality of your accounting.

The practical conclusion: what needs reducing is the risk itself, not your attention to paperwork. Orderly primary documents and timely reconciliation with counterparties directly determine whether you are inspected.

What this means in practice: The thresholds protect those whose reporting is in order: risk is measured by discrepancies, not by the size of the business.