Uzbekistan has introduced various tax changes as part of Law No. ZRU-891 of 28 December 2023, which contains amendments resulting from the adoption of the Budget Policy of 2024. The main changes include:

• The general statute of limitations and the required period to retain tax documentation, records, etc. is reduced from 5 years to 3 years;
• Amendments are made in relation to desk tax audits, i…