What happens if a tax filing is late in Uzbekistan?

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Interest runs daily, and a fine follows — the calendar does not wait. 1/300 Interest (penya) — of the Central Bank refinancing rate per calendar day on the unpaid tax, from the day after the due date. 3× BCV Late return — microfirm or small enterprise — the band most foreign-owned companies register in. 10× BCV Late return — larger companies — on the official responsible. 10 days Account freeze — the tax authority may suspend the company’s bank accounts on its own decision; longer needs a court order. 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. 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.

What happens if a tax filing is late in Uzbekistan?

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