17 tax fines cancelled: a Fergana entrepreneur was fined for late reports while serving a prison sentence

In September 2026 the office of the Presidential Commissioner for the Protection of the Rights and Legitimate Interests of Business Entities (the business ombudsman) secured the cancellation of 17 fine decisions. The Fergana tax authorities had issued them against the head of two private companies while he was serving a prison sentence.

How the fines arose

On 18 April 2024 a court sentenced the entrepreneur to 3 years and 1 month of imprisonment. While he was in custody, the tax inspectorate held him liable 17 times:

• Period: 17 October 2024 to 28 August 2025
• Legal basis: Article 175(2) of the Code of Administrative Responsibility
• Offence: late submission of tax reports

He learned of the fines only after his release. He then complained to the business ombudsman.

Why the fines were cancelled

The review found errors by the tax officers:

• The cases were examined one-sidedly, without an objective and comprehensive study of the circumstances
• They did not establish whether the manager had valid reasons for missing the deadlines

Incomplete and one-sided consideration of a case is a ground for cancelling the decision. Following the ombudsman's conclusion, the Fergana Regional Tax Department cancelled all 17 decisions.

What this means in practice. An administrative fine can be challenged if the authority ignored circumstances that objectively prevented compliance.

• Appoint a person responsible for filing reports during your absence in advance
• If fined, gather supporting documents
• Appeal to the higher tax authority, the court or the business ombudsman's office

Photo: Farhodivic.71, Wikimedia Commons (CC0)