In Uzbekistan, mobile communication services are exempt from excise tax.

In accordance with the document, the following amendments have been made to the Tax Code:

• The sale of unused land plots not intended for agricultural use is exempt from VAT.
• The procedure for double taxation on land for agricultural lands within urban administrative boundaries has been abolished.
• The amount of social tax for employees of individual entrepreneurs (IE) has been reduced.
• Taxpayers are relieved of the obligation to provide tax authorities with documents marked with the crossing of the customs border of goods.
• Mobile communication services are exempt from excise tax.
• Temporary tax benefits have been introduced to support publishing and printing activities, information technologies, employment for students, engaging youth in trade through mobile points on roads, and hiring members of low-income families.
• Individuals and legal entities installing equipment for renewable energy sources are granted tax benefits.

Furthermore, the rates of excise tax on tobacco and alcoholic products, petroleum products, and other excise goods, as well as property tax rates, land tax, and taxes for the use of water resources and subsoil have been revised.

Tax benefits on profits and turnover to support income from the export of goods and services have been canceled, and fixed rates and norms for simplified turnover tax payment have also been abolished.

The changes made also affect the Budget Code: new tax and customs benefits, their cancellation or modification will come into effect from January 1 of the following fiscal year.

Additionally, provisions regarding tax benefits in the field of renewable energy sources have been introduced into the Law "On the Use of Renewable Energy Sources."