No. Employment income is 12 per cent for residents and non-residents alike.
Personal income tax on employment income is 12 per cent whether the employee is a tax resident or not — hiring a foreign specialist costs the same in income tax as hiring locally. The rates diverge on other income: a non-resident’s dividends and interest carry 10 per cent, and international freight income 6. (Tax Code, Arts. 381–382 — lex.uz ↗)
Accounting keeps the books and makes every filing on time, with monthly reports in English.
Part of the answer bank — 52 questions, each cited to the article it rests on.