The document was adopted to decrease interference of the state and controlling bodies into financial-economic activities of the enterprises, further improving system on organization of inspections and strengthening responsibility of officials for unfounded interference to their activity, ensuring protection of rights and interests of businesses.

The decree set order, in line with which controlling bodies cannot carry out tax inspections of enterprises in their first three years of operation. However, the controlling bodies can inspect enterprises producing goods, levied by excise tax, and targeted use of budget and centralized resources.

The document said that it is banned to carry out tax inspection of financial-economic activity of small businesses from 1 April 2011 to 1 April 2014, if the businesses pay taxes and other mandatory payments in time, as well as ensure sustainable growth and profitability of production (except unplanned inspections at liquidation of legal entities, within criminal procedures, as well as targeted use of budget and centralized resources.

Uzbek President also forbade to extend terms of tax inspections of small businesses. Currently, in line with the legislation, the maximum term of inspection set at 30 days.

President also entrusted to develop and approve complex measures on improving and simplification of inspection procedures for businesses entities.

In particular, the measures will include introduction of off-site tax control (based on financial and tax reported, presented by tax payer) of financial-economic activity of businesses and organization of inspections in case of detection of tax legislation violation based on preliminary off-site tax control.

Uzbek President also ordered to introduce mechanism of post-inspection analysis for reveling systematic reasons of tax legislation violations and develop proposals on their elimination.

The decree said that it is absolutely unacceptable when the unauthorized officials adopt decision on initiating and holding inspections, suspending activities of business entities and operations on their banking accounts and similar actions.

Prosecutor-Generals’ Office was entrusted to adopt necessary measures on supervision of activities of controlling bodies and law enforcement agencies on adherence to set order of appointing and conducting inspections, protecting interests and rights of businesses.