Tashkent, Uzbekistan (UzDaily.com) — The fifth plenary session of the Senate of the Oliy Majlis of Uzbekistan addressed issues related to improving working conditions and taxation for self-employed individuals. One of the key decisions made during the session was the extension of the social tax payment deadline until 31 December of the reporting year. Previously, self-employed citizens were required to pay the tax by 1 December.

The changes were introduced to Article 408 of the Tax Code as part of the Law "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of the Main Directions of Tax and Budget Policy for 2025." This initiative aims to ease the financial burden on self-employed citizens and provide them with additional time to fulfill their tax obligations.

Extending the social tax payment deadline allows self-employed individuals who wish to have an official work record to secure a full year of employment history, provided they make a one-time tax payment equivalent to the basic calculation amount. This measure is particularly significant for those looking to accumulate pension savings.

Despite these positive changes, senators noted that several issues raised in the parliamentary inquiry of 10 July 2024, remain unresolved. In particular, mechanisms for calculating work experience proportionally to the amount of tax paid have yet to be developed, which affects self-employed individuals who contribute less than the established amount. Additionally, the issue of refunding overpaid tax amounts to taxpayers has not been addressed.

Another pressing issue concerns citizens who are slightly short of the required work experience (between six months and one year) needed to qualify for an age-based pension. Currently, there is no mechanism for recognizing such periods through self-employment. Senators proposed several measures to eliminate these legislative gaps.

Following the discussions, the Senate adopted a resolution aimed at further improving tax and labor policies for self-employed citizens. The newly introduced measures are expected to create more favorable conditions for this category of workers and enhance their social protection.

This decision represents another step in implementing a strategy to support small businesses and self-employment, which is particularly crucial given the current economic conditions.