Tashkent, Uzbekistan (UzDaily.com) -- There are more than 190,000 VAT payers in Uzbekistan. This is 15,993 more taxpayers than at the beginning of the year.

VAT payers register with the tax authorities and receive a certificate.

The businesses can apply for registration as a VAT payer through my3.soliq.uz.

Legal entities and individual entrepreneurs with income from the sale of goods (services) of more than 1 billion soums per month automatically become VAT payers.

VAT payers have the right to offset the tax amounts paid, i.e. these amounts can be counted against upcoming tax payments or returned to the current account.

The businesses can apply for a VAT refund when submitting their tax returns.

The tax authority makes a decision on full or partial refund of the VAT amount based on the results of a desk tax audit. This year, the period for conducting such an inspection has been reduced to 30 days.

When refunding VAT, the practice of using the tax gap coefficient is prohibited.