When are tax returns due in Uzbekistan?

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Monthly returns are due by the 15th and the 20th. Profit tax is quarterly. 15th Personal income tax and social tax — filed monthly, following payroll. 15th Turnover tax — for companies on the turnover regime. 20th VAT — return, with payment no later than the return. 20th Profit tax — quarterly return; monthly advances by the 23rd where prior-year income exceeds 20 billion UZS. 1 Mar Annual close — employer notification by 25 January; PIT, social and turnover annuals by 15 February; profit tax by 1 March. The Tax Code sets one rhythm for the year. Most of what a company files is monthly: personal income tax and social tax follow payroll, turnover tax follows revenue, and each is due by the 15th of the following month. VAT runs on its own track — the return by the 20th of the following month, with payment no later than the return. Profit tax is the exception. The return is quarterly, due by the 20th of the month after the reporting period, with the annual return by 1 March. Monthly advance payments by the 23rd apply to taxpayers whose income for the preceding year exceeded 20 billion UZS. The year closes in a fixed sequence: the employer notification by 25 January, the annual returns for personal income tax, social tax and turnover tax by 15 February, and profit tax by 1 March. Where a date falls on a weekend or holiday, the State Tax Committee’s operational calendar may shift it — the Code sets the rule, the calendar the working date.

When are tax returns due in Uzbekistan?

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