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Overview of Tax Rules in Uzbekistan in 2019

In the sections that follow, we describe the most significant taxes in Uzbekistan. There are a number of other less significant or specific taxes, such as excise taxes and a number of taxes on “subsurface users” (i.e. oil, gas, and mining companies). It is important to perform a thorough review of any proposed business activity in order to determine the actual taxes that apply to it.