Uzbekistan has published Decree No. UP-45 of 28 march 2023, which increases certain reference values used for different tax purposes with effect from 1 May 2023. This includes the minimum monthly wage, which is set at UZS 980,000, and the standard calculation index, which is set at UZS 330,000. One particular tax purpose is the mandatory tax audit requirements for limited and additional limited liability companies, which apply where a company's asset book value exceeds 100,000 times the stan…