Within 183 days of starting the activity — within 30 where the contract already says longer.
A non-resident legal entity operating through a permanent establishment applies for taxpayer registration within 183 calendar days of beginning the activity. Where the paperwork already shows the stay will exceed 183 days — one contract concluded for longer, or several whose terms sum past the line — the window shortens to 30 calendar days. (Tax Code, Art. 130 — lex.uz ↗)
Operating through an unregistered permanent establishment carries a fine of 10 per cent of the income earned from the start of the activity until registration, and not less than ten million sum. (Tax Code, Art. 219 — 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.