juris.hq
ComplianceUpdated 30.08.2026

What happens if a tax filing is late in Uzbekistan?

Short answer

Interest runs daily, and a fine follows — the calendar does not wait.

1/300Interest (penya) — of the Central Bank refinancing rate per calendar day on the unpaid tax, from the day after the due date (Tax Code, Art. 110 — lex.uz ↗)
3× BCVLate return — microfirm or small enterprise — the band most foreign-owned companies register in (Admin. Liability Code, Art. 175 — lex.uz ↗)
10× BCVLate return — larger companies — on the official responsible (Admin. Liability Code, Art. 175 — lex.uz ↗)
10 daysAccount freeze — the tax authority may suspend the company’s bank accounts on its own decision; longer needs a court order (Tax Code, Art. 111 — lex.uz ↗)
What the law provides

Two consequences run in parallel. Interest accrues at one three-hundredth of the Central Bank refinancing rate per calendar day on tax paid late — on top of the tax, and on top of any fine. The fine for the late return itself sits in the Code of Administrative Liability: three times the base calculation value for a microfirm or small enterprise, ten times on the responsible official of a larger company. (Tax Code, Art. 110 — lex.uz ↗)

The Tax Code adds its own leverage: the head of a tax authority may suspend operations on the taxpayer’s bank accounts for up to ten days without a court order. (Tax Code, Art. 111 — 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.