juris.hq
ComplianceUpdated 30.08.2026

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 89 questions, each cited to the article it rests on.