Article 50. Tax Administration

On the International Digital Technologies Center (LRU-1169-son) · Date: 19.08.2026 · In force

The procedure for registration as a taxpayer, the payment of taxes, the exercise of tax control and the submission of reporting within the territory of the Center shall be determined by resolutions of the Governing Council. Such resolutions shall be developed on the basis of the joint proposals of the Administration of the Center and the Tax Committee of the Republic of Uzbekistan.

The registration of the subjects of the Center with the tax authorities and their servicing shall be carried out by the specialised tax inspectorate of the Tax Committee of the Republic of Uzbekistan that services the territory of the Center.

The body that performs the functions of a tax agent for the subjects of the Center and represents their interests before the tax authorities shall be determined by the Governing Council.

The interaction of the bodies of the Center with the Tax Committee of the Republic of Uzbekistan shall be carried out by means of inter-agency electronic interaction and the exchange of information.

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National Database of Legislation of the Republic of Uzbekistan (lex.uz). Original on lex.uz: lex.uz/docs/8425806

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Cite as: Article 50. Tax Administration On the International Digital Technologies Center (LRU-1169-son). neolex.uz/en/laws/law-8422566/50 (lex.uz/docs/8425806)