According to podrobno.uz, Uzbekistan has introduced an experimental annual income and expense declaration for residents of Chirchiq and Navoi. The measure was approved by a government resolution and will apply to adult citizens with permanent residence registration in these cities.
Declarations will be filed for income earned in 2026 and 2027. The filing must report wages, property income, spending on real estate and movable property, taxes, utility bills, and loans. Residents can submit the declaration via the electronic tax services portal or the Soliq mobile app no later than April 1 of the following year.
The system will pull part of the information automatically from state databases, Soliq app receipts, and electronic invoices. If any data is missing, filers can add it manually. A widening gap between income and expenses will not by itself trigger extra taxes or penalties, except for income covered by Article 393 of the Tax Code.