The minimal sizes were set were set with the resolution of the President of Uzbekistan Islam Karimov “On forecast of main macroeconomic figures and parameters of State Budget of Uzbekistan for 2015”.
According to the document, the state tax bodies can recover debt if the size of the debt exceeds 20-sizes of minimal salary for legal entities (now 2.368 million soums) and five sizes of minimal salary for individuals (592,00 soums).
It is worth to mention that the debts size compared to minimal sizes of salary did not grow, but the sum size rose as the minimal size of salary increased. As of 15 December 2014, the minimal size of salary makes up 118,400 soums.
In line with article 65 of Tax Code of Uzbekistan, the tax services can levy debt with foreclosure of property of tax payers based on writ or request judicial order.