Legislative Chamber of Oliy Majlis of Uzbekistan passed the law on 30 November 2010, while Senate approved it on 3 December 2010.

The law introduces changes and amendments to separate articles of Tax Code of Uzbekistan in order to eliminate contradictions among some articles, norms of the Code and clarification norms and disputable situations between tax payers and tax bodies.

The law also envisages strengthening administrative responsibility of top managers for evasion of payment of allowances for temporary incapacity for work, pregnancy and birth, as well as hiding number of workers and illegal recruitment.

In particular, the law sets that the President of Uzbekistan sets import and export customs duties. It also introduced amendments to article 12 “Unplanned inspections” of the law “On state control of activity of businesses entities”, which provides right to controlling bodies to carry out unplanned inspections based on decision of the president or government of Uzbekistan.

The document also introduces some changes and amendments to Tax Code of Uzbekistan directed at regulating issues on calculation of tax and other mandatory payments, determining taxation base, taxation of turnover on realization of cotton-fiber to internal consumers.

The law also introduces changes to article 208 of Tax Code of Uzbekistan, which abolishes VAT for renting state property, services of health centres, hospitals, resorts, children camps, etc.