juris.hq
ComplianceUpdated 07.09.2026

What are the annual corporate obligations of an Uzbek LLC?

Short answer

One meeting that approves the year — on top of the tax calendar’s own close.

≤6 moThe annual meeting — the general meeting approving the year’s results, within six months of the financial year’s end (LLC Law, Art. 32 — lex.uz ↗)
Before itThe checks that precede approval — where a revision commission exists it must check the annual report first; audit where ordered or required (LLC Law, Arts. 51, 53 — lex.uz ↗)
15 Feb / 1 MarThe tax year closes on its own dates — annual returns for payroll taxes and turnover tax by 15 February, profit tax by 1 March (Tax Code, Arts. 339, 389, 407, 470 — lex.uz ↗)
ThenProfit, if any, is distributed — by the meeting’s decision, inside the law’s blocks and the sixty-day payment clock (LLC Law, Arts. 26–27 — lex.uz ↗)
What the law provides

The corporate year has one fixed appointment: the general meeting that approves the annual results, held no later than six months after the financial year ends — for a calendar-year company, by the end of June. Approving the financial statements is the meeting’s exclusive power, a revision commission (where the charter created one) checks the report before approval, and the profit decision usually rides in the same room. A sole shareholder does all of it in writing. (LLC Law, Arts. 31–32, 38, 51 — lex.uz ↗)

The tax calendar runs beneath it with its own, earlier dates — the employer notification in January, the annual returns in February, profit tax by the first of March — and does not wait for the corporate approval. The two clocks are independent; a company that runs only the tax one is compliant with the tax office and in breach of its own corporate law. (Tax Code, Arts. 339, 389, 407, 470 — lex.uz ↗)

This calendar can be owned for you

Accounting keeps the books and makes every filing on time, with monthly reports in English.

See accounting

Part of the answer bank — 195 questions, each cited to the article it rests on.