What is the penalty for tax evasion in Uzbekistan?

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Administrative fines in multiples of the BCV, scaling with the amount evaded. 15–30× Deliberate evasion — 15–25× BCV on a citizen, 25–30× on an official. 50–100× Significant amounts — where the evaded amount is 100–600× BCV, the bands rise to 30–50× and 50–100×. 5–10× Income declarations — evading or falsifying one. Deliberate evasion sits in the Code of Administrative Liability, on the person rather than the company: fifteen to twenty-five times the base calculation value for a citizen and twenty-five to thirty for an official, rising to thirty–fifty and fifty–one hundred where the amount is significant — defined as one hundred to six hundred times the BCV. This is a different instrument from the Tax Code’s own fines on the company — the 20 per cent for an understated base, the interest for late payment — which apply on their own terms.

What is the penalty for tax evasion in Uzbekistan?

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