Can tax debt block a change to my Uzbek company?

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Accepted Answer

Yes, and at two different thresholds — 50 BCV blocks the change, 300 BCV blocks the simple route to it. 50 BCV Refusal ground — tax debt above fifty times the base calculation value refuses a re-registration changing the address, or a merger, accession or spin-off. Also Reporting failures do the same — under-reported turnover or import volume, an ongoing tax-control measure, or returns not filed on time. 300 BCV The notification threshold — an address change goes through as a notification rather than a re-registration where debt does not exceed three hundred BCV. So Two different numbers, two different questions — one asks whether the change can happen, the other how much work it is. Tax standing is checked at the registry, not only at the tax office. A legal entity with tax debt exceeding fifty times the base calculation value is refused re-registration where the filing changes its address, or merges it with, accedes it to, or spins it off from another company — and the same ground catches under-reporting of turnover or import volume, the currency of a tax-control measure, and returns not filed within their deadlines. A second and much higher figure governs the route rather than the outcome. Changes to a legal entity’s registration data on a change of location are entered by way of notification to the registering body — the light route — where there is no tax debt exceeding three hundred times the base calculation value. The two thresholds were introduced by the same 2022 amendment and are easy to conflate; they answer different questions, and copy that states one should not state it as the other.

Can tax debt block a change to my Uzbek company?

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