Tashkent, Uzbekistan (UzDaily.com) -- In recent years, a number of regulations have been established that limit the provision of tax benefits of an individual nature.

Tax incentives cannot be individual according to the Article 75 of the Tax Code.

The Concept of Administrative Reform of the Republic of Uzbekistan notes the establishment of restrictive measures on the creation of commercial organizations with the participation of the state and the reorganization of existing enterprises in areas in which the private sector functions effectively, as well as the rejection of the practice of granting individual business entities exclusive rights, individual benefits and preferences that limit development healthy competitive environment. 

However, in 2021, according to 15 documents, individual tax benefits in the amount of 316.2 billion soums were applied, for 6 months of 2022 - according to 10 documents in the amount of 144.8 billion soums.

The bodies of the state tax service are consistently working to improve the efficiency of the use of tax benefits and their ongoing analysis.

In particular, an automated information system was launched for the full and timely accounting of E-imtiyoz tax benefits. The system analyzes the benefits applied by organizations (by TIN), as well as for VAT through IKPU (more than 50,000), reflected in the ESF and when generating checks for online cash registers.

According to the information, legal entities have applied tax benefits in the amount of:

more than 43.4 trillion soums in 2021;

more than 24.6 trillion soums in the first half of 2022.