With this bill, based on the interests of business entities and in order to facilitate them, the tax policy established for 2024 includes the main tax rates - value added tax, profit, income of individuals, property of legal entities, tax on agricultural land, social tax, and sales taxes remain unchanged.

At the same time, in order to create additional benefits for business entities, during a desk tax audit it is prohibited to demand documents from an entrepreneur, enter his premises and territory, or call him.

From 1 January 2024, the statute of limitations for tax obligations is reduced from 5 to 3 years, and the threshold amount of income of entrepreneurs who must pay income tax increases from 5 billion soums to 10 billion soums.

The bill envisages the expansion of the tax base, the abolition of ineffective tax benefits, and the indexation of excise taxes and resource taxes based on the level of inflation.

The adoption of this bill will serve to create additional benefits for business entities, expand the tax base and ensure the completeness of budget revenues, and reduce the share of shadow activities in the economy.

After heated discussions and questions and answers, the bill was adopted by deputies.