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Uzbekistan Allows Offset of Overpaid Taxes Against Other Tax Types

|Approved Changes|Uzbekistan
Uzbekistan

The Uzbek Senate reportedly approved an amendments to the Tax Code on 28 May 2025 that allow taxpayers to use overpaid taxes of one type to offset taxes due of another type. Prior to the amendments, overpaid taxes may only be used to offset taxes of the same type. With the amendments, taxpayers can request that overpaid taxes be offset against other tax types, with request applications to be re…

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