On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of Additional Measures to Ensure Rapid Development of Entrepreneurial Activity, Comprehensive Protection of Private Property, and Qualitative Improvement of the Business Environment

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21.04.2022

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[
OKOB:
1.
03.00.00.00 Civil Legislation / 03.09.00.00 Protection of Property Rights and Other Real Rights;
2.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.01.00 General Issues;
3.
21.00.00.00 Comprehensive Documents on Amendments and Additions / 21.01.00.00 Laws of the Republic of Uzbekistan]
[
TSZ:
1.
State and Society Structure / Legislative Initiative. Norm-making activity; 2.
Civil Legislation. Entrepreneurship / General Issues; 3.
Civil Legislation. Entrepreneurship / Property Rights and Other Real Rights]

Law of the Republic of Uzbekistan

On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan in Connection with the Adoption of Additional Measures to Ensure Rapid Development of Entrepreneurial Activity, Comprehensive Protection of Private Property, and Qualitative Improvement of the Business Environment

Adopted by the Legislative Chamber on December 6, 2016 Approved by the Senate on December 13, 2016

[
OKOB:
1.
16.00.00.00 Security and Law Enforcement / 16.11.00.00 Criminal Legislation / 16.11.01.00 General Rules]
[
TSZ:
1.
Fair Justice. Law Enforcement. Justice / Criminal Legislation]

Article 1.
The Criminal Code of the Republic of Uzbekistan, approved by Law No. 2012-XII of the Republic of Uzbekistan dated September 22, 1994 (Bulletin of the Supreme Council of the Republic of Uzbekistan, 1995, No. 1, Article 3; Bulletin of the Supreme Assembly of the Republic of Uzbekistan, 1996, No. 9, Article 144; 1997, No. 2, Article 56, No. 9, Article 241; 1998, No. 5–6, Article 102, No. 9, Article 181; 1999, No. 1, Article 20, No. 5, Article 124, No. 9, Article 229; 2000, No. 5–6, Article 153; 2001, No. 1–2, Article 23, No. 9–10, Article 165; 2002, No. 9, Article 165; 2003, No. 1, Article 8, No. 9–10, Article 149; 2004, No. 1–2, Article 18, No. 9, Article 171; Bulletin of the Chambers of the Supreme Assembly of the Republic of Uzbekistan, 2005, No. 9, Article 314, No. 12, Articles 417, 418; 2006, No. 6, Article 261, No. 12, Article 656; 2007, No. 4, Articles 158, 166, No. 6, Article 248, No. 9, Articles 416, 422, No. 12, Article 607; 2008, No. 4, Articles 187, 188, 189, No. 7, Article 352, No. 9, Articles 485, 487, 488, No. 12, Articles 640, 641; 2009, No. 1, Article 1, No. 4, Article 128, No. 9, Articles 329, 334, 335, 337, No. 12, Article 470; 2010, No. 5, Articles 176, 179, No. 9, Article 341, No. 12, Articles 471, 477; 2011, No. 1, Article 1; 2012, No. 4, Article 108, No. 9/1, Article 242, No. 12, Article 336; 2013, No. 4, Article 98, No. 10, Article 263; 2014, No. 1, Article 2, No. 5, Article 130, No. 9, Article 244, No. 12, Article 343; 2015, No. 6, Article 228, No. 8, Articles 310, 312, No. 12, Article 452; 2016, No. 4, Article 125, No. 9, Article 276), shall be supplemented and amended as follows:

1) Article 45 shall be supplemented with a fifth part of the following content:

"A punishment in the form of deprivation of the right to engage in entrepreneurial activity shall not be imposed on persons engaged in entrepreneurial activity, except in cases where death or other serious consequences have occurred";

2) Article 178 shall be supplemented with a fourth part of the following content:

"A person who commits a crime provided for in the first part, and paragraphs 'a' and 'v' of the second part of this Article for the first time, shall be exempted from liability if they ensure the voluntary transfer of hidden foreign currency to the accounts of authorized banks of the Republic of Uzbekistan within a period of thirty days from the day the crime was discovered";

3) Article 180 shall be supplemented with a third part of the following content:

"A person who commits a crime for the first time shall be exempted from liability if they compensate for the material damage caused within a period of thirty days from the day the crime was discovered";

4) Article 181 shall be supplemented with a third part of the following content:

"A person who commits a crime for the first time shall be exempted from liability if they compensate for the material damage caused within a period of thirty days from the day the crime was discovered";

5) Article 181-1 shall be supplemented with a third part of the following content:

"A person who commits a crime for the first time shall be exempted from liability if they compensate for the material damage caused within a period of thirty days from the day the crime was discovered";

6) Article 188 shall be supplemented with a second part of the following content:

"A person who commits a crime for the first time shall be exempted from liability if they voluntarily compensate for the damage caused to the State in the form of taxes and other mandatory payments, ensure the registration of the entrepreneurial entity, and formalize the necessary permitting documents within a period of thirty days from the day the crime was discovered";

7) Article 189 shall be supplemented with a second part of the following content:

"A person who commits a crime for the first time shall be exempted from liability if they eliminate the consequences of violations of trade or service rules and compensate for the material damage caused within a period of thirty days from the day the crime was discovered";

8) Article 190:

in the disposition of the first part, the words "if committed after administrative punishment has been applied for such actions" shall be replaced with the words "if connected with obtaining income in large amounts";

the second part shall be replaced with the following second and third parts:

"The same actions:

a) on a large scale;

b) by a dangerous recidivist;

c) committed by a group of persons in collusion –

shall be punished by a fine in the amount from seventy-five to one hundred times the minimum monthly wage or by imprisonment for up to six months.

A person who commits a crime for the first time shall be exempted from liability if they eliminate the consequences of engaging in activity without a license and compensate for the material damage caused within a period of thirty days from the day the crime was discovered".

[
OKOB:
1.
16.00.00.00 Security and Law Enforcement / 16.12.00.00 Criminal-Procedure Legislation / 16.12.01.00 General Rules]
[
TSZ:
1.
Fair Justice. Law Enforcement. Justice / Criminal-Procedure Legislation]

Article 2.
The Criminal Procedure Code of the Republic of Uzbekistan, approved by Law No. 2013-XII of the Republic of Uzbekistan dated September 22, 1994 (Bulletin of the Supreme Council of the Republic of Uzbekistan, 1995, No. 2, Article 5; Bulletin of the Supreme Assembly of the Republic of Uzbekistan, 1995, No. 12, Article 269; 1997, No. 2, Article 56, No. 9, Article 241; 1998, No. 5–6, Article 102, No. 9, Article 181; 1999, No. 1, Article 20, No. 5, Article 124, No. 9, Article 229; 2000, No. 5–6, Article 153, No. 7–8, Article 217; 2001, No. 1–2, Articles 11, 23, No. 9–10, Articles 165, 182; 2002, No. 9, Article 165; 2003, No. 5, Article 67; 2004, No. 1–2, Article 18, No. 9, Article 171; Bulletin of the Chambers of the Supreme Assembly of the Republic of Uzbekistan, 2005, No. 12, Article 418; 2006, No. 6, Article 261; 2007, No. 4, Article 166, No. 6, Articles 248, 249, No. 9, Article 422, No. 12, Articles 594, 595, 607; 2008, No. 4, Articles 177, 187, No. 9, Articles 482, 484, 487, No. 12, Articles 636, 641; 2009, No. 1, Article 1, No. 4, Article 136, No. 9, Article 335, No. 12, Articles 469, 470; 2010, No. 6, Article 231, No. 9, Articles 334, 336, 337, 342, No. 12, Article 477; 2011, No. 4, Articles 103, 104, No. 9, Article 252, No. 12/2, Article 363; 2012, No. 1, Article 3, No. 9/2, Article 244, No. 12, Article 336; 2014, No. 9, Article 244; 2015, No. 8, Articles 310, 312, No. 12, Article 452; 2016, No. 4, Article 125, No. 9, Article 276), shall be amended and supplemented as follows:

1) in the fourth part of Article 69, the words "Articles 91, 92, 136–138, 146, 147, 149, 151, 156 and 193" shall be replaced with the words "Articles 91, 92, 136–138, 146, 147, 149, 151, 156, Chapter 22-1 and Article 193";

2) in the first part of Article 84, paragraph 8 shall be supplemented with the words "or due to the compensation of material damage caused within the established period and (or) the elimination of the consequences of the crime" after the word "due to";

3) Chapter 22-1 of the following content shall be added:

"Chapter 22-1. Inspection

Article 187-1. Grounds for Appointing an Inspection

An inspection is appointed in cases where information about circumstances important for the case can be obtained by studying and comparing the accounting, financial, statistical, banking documents and other documents of the subject under investigation. The fact that the investigator, investigator, prosecutor, or judge has special knowledge does not exempt from appointing an inspection.

An inspection of an entrepreneurial entity is carried out only within the framework of a criminal case initiated on the facts of violation of legislative acts by the entrepreneurial entity. In this case, the inspection may cover only the activities of the entrepreneurial entity related to the initiated criminal case.

Appointment of an inspection before a criminal case is initiated is permitted only in cases and in the manner established by legislative acts.

Article 187-2. Appointment of an Inspection

An inspection is appointed by the decision of the investigator, investigator, prosecutor, or the ruling of the court.

The decision or ruling on the appointment of an inspection must indicate the following:

1) the full name of the subject under investigation and its organizational-legal form (surname, name, patronymic of an individual entrepreneur), taxpayer identification number and legal address;

2) the number of the criminal case or the grounds arising during the pre-trial investigation for appointing an inspection, or grounds for appointing an additional or repeated inspection;

3) the scope of issues or matters to be studied during the inspection;

4) the period of financial and economic activity to be inspected;

5) the name of the authorized body assigned to conduct the inspection, including additional state bodies and organizations involved.

It is prohibited to study issues or matters not indicated in the decision or ruling on the appointment of an inspection, as well as the period of financial and economic activity, during the inspection.

The bodies and organizations indicated in Article 187-3 of this Code shall issue an order no later than two working days from the moment of receiving the decision or ruling on the appointment of an inspection, necessarily indicating the persons assigned to conduct the inspection.

Article 187-3. Persons Assigned to Conduct an Inspection

Specialists of the Department for Combating Tax, Currency Crimes and Money Laundering under the Prosecutor General's Office of the Republic of Uzbekistan, the State Tax Service, the Ministry of Finance of the Republic of Uzbekistan, and territorial finance bodies may participate as persons assigned to conduct an inspection.

In necessary cases, employees of other state bodies and organizations may also be involved in conducting an inspection according to the decision of the investigator, investigator, prosecutor, or the ruling of the court.

Article 187-4. Conditions for Inspecting Entrepreneurial Entities

Inspection of entrepreneurial entities is carried out with the mandatory participation of legal service representatives and (or) invited lawyers (except in cases where the entrepreneurial entity has waived this right).

Waiver of participation of a legal service representative and (or) legal assistance from a lawyer does not constitute an obstacle for the entrepreneurial entity to involve them in subsequent stages of the inspection.

The person conducting the inspection shall explain in writing to the authorized representative of the entrepreneurial entity their right to involve a legal service representative and (or) a lawyer in the inspection, or to waive their participation, before the inspection begins, and a protocol shall be drawn up regarding this.

If the official or representative of the entrepreneurial entity expresses the intention to involve a legal service representative and (or) a lawyer, the start of the inspection is suspended until their arrival, but for no more than twenty-four hours.

In case the legal service representative and (or) lawyer cannot arrive within twenty-four hours, the inspection begins without their participation.

The presence of the following documents serving as grounds for the inspection is a mandatory condition for inspecting an entrepreneurial entity:

the decision or ruling on the appointment of the inspection;

the order of the authorized body on conducting the inspection;

the service ID of the person conducting the inspection;

the special permit for the inspection.

Article 187-5. Procedure for Conducting an Inspection

Persons assigned to conduct an inspection must familiarize the officials or representatives of the subject under investigation with the documents serving as grounds for the inspection before the inspection begins, and also make an entry in the inspection registration book.

The moment the inspection begins is considered to be the moment when copies of the decision or ruling on the appointment of the inspection and the order of the authorized body on conducting the inspection are handed over to the official or representative of the subject under investigation with their signature, and they are also familiarized with the service ID and the special permit for the inspection.

Refusal by the official or representative of the subject under investigation to receive and familiarize themselves with the documents serving as grounds for the inspection does not constitute grounds for canceling the inspection.

If the official or representative of the subject under investigation refuses to receive and familiarize themselves with the relevant documents, the person conducting the inspection draws up a protocol signed by themselves and the official or representative of the subject under investigation. If the official or representative of the subject under investigation refuses to sign this protocol, the appropriate entry is made. In this case, the moment the protocol is signed is considered the moment the inspection begins.

The official or representative of the subject under investigation must submit documents, information, and materials necessary for the inspection after receiving the documents serving as grounds for the inspection and familiarizing themselves with them.

If the official or representative of the subject under investigation refuses to submit documents, information, and materials, the person conducting the inspection immediately informs the investigator, investigator, prosecutor, or court about this to make a decision on further procedural actions.

In cases where it is necessary to seize documents, the investigator, investigator, or prosecutor issues a decision, and the court issues a ruling on seizure. Seizure is carried out according to the rules established in Chapter 20 of this Code.

The person conducting the inspection may, if necessary, conduct a survey of the territory and buildings of the subject under investigation, as well as inventory their property.

The study of issues indicated in the decision or ruling on the appointment of the inspection is carried out in accordance with tax, currency, accounting legislative acts and other legislative acts.

If access to the territory and buildings (excluding residential premises) of the subject under investigation by the person conducting the inspection is obstructed, and inventory of their property is refused, a protocol signed by the person conducting the inspection and the official or representative of the subject under investigation is drawn up. If the official or representative of the subject under investigation refuses to sign the protocol, the appropriate entry is made. The protocol is submitted to the investigator, investigator, prosecutor, or court to make a decision on further procedural actions.

Obstruction of access to the territory and buildings (excluding residential premises) of the subject under investigation by the person conducting the inspection, including refusal to inventory the property of this subject, as well as obstruction of the person conducting the inspection in performing their official duties, entails liability provided by law.

Liability for obstruction of persons conducting an inspection in performing their official duties does not constitute grounds for canceling the inspection.

The day the inspection report is handed over to the official or representative of the subject under investigation is considered the day the inspection is completed.

If the official or representative of the subject under investigation refuses to receive the inspection report, the person conducting the inspection makes an appropriate entry in the inspection report, and from that moment the inspection is considered completed. In this case, one copy of the inspection report is sent to the subject under investigation by registered mail.

Article 187-6. Procedure for Conducting an Inspection in Certain Cases

If the address of residence of the official or representative of the subject under investigation is unknown, the person conducting the inspection sends copies of the decision or ruling on the appointment of the inspection and the order of the authorized body on conducting the inspection to the legal address of the subject under investigation and the address of residence of its official within three working days by registered mail. In such a case, the date of sending the registered mail is considered the date the inspection begins.

The absence of the official or representative of the subject under investigation does not constitute grounds for canceling the inspection. In such a case, the inspection is carried out based on the documents, information, and materials available in the files regarding the financial and economic activity of the subject under investigation.

If the documents, information, and materials of the subject under investigation are lost, destroyed, or non-existent, the person conducting the inspection may study the issues indicated in the decision or ruling on the appointment of the inspection in accordance with tax, currency, accounting legislative acts and other legislative acts.

The day the inspection report is sent by registered mail to the legal address of the subject under investigation and a copy of the report is sent to the address of residence of the official of the subject under investigation is considered the day the inspection is completed.

Article 187-7. Terms for Conducting an Inspection

The term for conducting an inspection is thirty calendar days.

In necessary cases, taking into account the volume of documents of the subject under investigation, the type and scope of activity, the inspection term may be extended by the decision of the investigator, prosecutor, or the ruling of the court, upon the reasoned request of the person conducting the inspection.

The total term of the inspection, taking into account extensions of inspection terms, must not exceed the terms for preliminary investigation and consideration of the criminal case in court established by this Code.

Article 187-8. Report on the Results of the Inspection

Persons conducting the inspection draw up a report based on the results of the conducted inspection.

The report on the results of the inspection must indicate the following:

1) the place where the inspection was conducted, the date the report was drawn up;

2) grounds for conducting the inspection;

3) the term of the inspection;

4) the surname, name, patronymic of the persons who conducted the inspection;

5) the full name of the legal entity, the surname, name, patronymic of officials who performed managerial functions or accounting and financial management functions during the period under investigation (surname, name, patronymic of an individual entrepreneur);

6) the location (postal address) of the subject under investigation, bank details, as well as its taxpayer identification number;

7) information about previous inspections of the financial and economic activity of the subject under investigation;

8) general information about the period under investigation and the documents, information, and materials submitted for the inspection;

9) detailed description of identified violations of legislative acts (if any) with reference to the violated norms of legislative acts;

10) conclusions regarding the results of the conducted inspection, including conclusions on the absence of violations of legislative acts.

The report on the results of the inspection is drawn up in at least three copies.

All copies of the report on the results of the inspection are signed by the persons conducting the inspection. One copy of the report on the results of the inspection is handed over to the official or representative of the subject under investigation, who must sign it indicating the date of receipt of all copies. The remaining copies of the report on the results of the inspection are attached to the inspection materials.

The signature of the official or representative of the subject under investigation in the report on the results of the inspection does not indicate their agreement with the inspection results.

Copies of the decision or ruling on the appointment of the inspection and the order of the authorized body on conducting the inspection, protocols of actions performed during the inspection, inventory reports, materials obtained during the inspection, as well as other documents confirming actions performed during the inspection, must be attached to the report on the results of the inspection.

Inspection materials must be registered in the manner established by legislative acts in the body authorized to conduct the inspection and submitted to the investigator, investigator, prosecutor, or court who appointed the inspection, no later than the next working day from the day the inspection is completed.

The body that conducted the inspection also sends a certified copy of the report on the results of the inspection to the relevant authorized body for taking legal measures.

Article 187-9. Additional or Repeated Inspection

An additional inspection is appointed to eliminate deficiencies in the report on the results of the inspection and to clarify newly discovered circumstances regarding the case.

A repeated inspection is appointed in the following cases:

when objections submitted by the investigated subject, the accused, or the convicted person regarding disagreement with the conclusions and results of the inspection are found to be justified;

when there are contradictions between the report on the results of the inspection and inspection materials and other materials of the criminal case, as well as when the documents, information, and materials serving as the basis for the conclusions in the report on the results of the inspection are found to be incorrect;

when the conclusions indicated in the report on the results of the inspection are unfounded or their accuracy is in doubt.

Persons who conducted the initial inspection cannot be appointed to conduct a repeated inspection.

Additional or repeated inspections are conducted in the manner and terms established by this Chapter.

Article 187-10. Rights and Obligations of Officials or Representatives of the Subject Under Investigation

Officials or representatives of the subject under investigation have the right to:

request documents serving as grounds for the inspection from the inspecting persons, familiarize themselves with the service ID, as well as the special permit for the inspection;

be informed about the fact that their activity is subject to inspection, receive explanations from the persons conducting the inspection and be present during the measures taken;

refuse to fulfill the demands of persons conducting the inspection regarding issues not within their authority, and not familiarize them with documents, information, and materials unrelated to the subject of the inspection;

persons who did not submit copies of the service certificate, the special certificate for permission to inspect, the decision or ruling on the appointment of the inspection, or the order of the authorized body on conducting the inspection; as well as persons who, in cases where the inspection period has not started or has expired, or the person conducting the inspection refuses to fill out the inspection registration book, are not allowed to enter the territory and buildings for the purpose of conducting the inspection;

obtaining a copy of the act on the results of the inspection on the day the inspection is completed;

filing a complaint against the results of the inspection in the manner established by legislation, including by submitting a petition to the investigator, inquirer, prosecutor, or court to appoint an additional or repeated inspection.

Officials or representatives of the subject under inspection:

must allow inspectors to enter the territory and buildings for the purpose of conducting the inspection;

must submit documents, information, and materials necessary for the inspection in accordance with the lawful request of the inspectors;

must assist inspectors in fulfilling their duties.

187
Article 11. Rights and Duties of Inspectors

Inspectors have the right, within the scope of their powers, to:

inspect the territory and buildings of the subject under inspection, and conduct an inventory of its property;

demand and obtain documents, information, and materials necessary for the inspection;

obtain explanations from persons performing managerial functions or accounting and financial management functions at the subject under inspection, from material responsible employees, and from other employees;

demand the elimination of identified violations of legislation;

submit a petition to the investigator, prosecutor, or court to extend the inspection period, if there are objective grounds;

perform other actions provided for in this Code and other legislative acts.

The lawful requests of inspectors must be executed by the officials and representatives of the subject under inspection.

Inspectors, within the scope of their powers, must:

present their service certificate, as well as the special certificate for permission to inspect;

submit a copy of the decision or ruling on the appointment of the inspection, and the order of the authorized body on conducting the inspection, signed by an official or representative of the subject under inspection;

not create obstacles to the implementation of the activities of the subjects under inspection and not allow for the suspension of their activities, except in cases provided for by legislation;

not disclose state secrets or information constituting other secrets protected by law;

inform the official or representative of the subject under inspection about the right of legal service representatives and/or invited advocates to participate at any stage of the inspection, and about other rights provided for by legislation;

fill out the inspection registration book in cases and in the manner established by legislation;

formalize the act on the results of the inspection, leaving a copy of it at the subject under inspection on the day the inspection is completed;

in case of identified facts of violations, must take measures of influence provided for by legislation";

4)
Article 201:

the title and the first part are supplemented with the word "prosecutor" after the word "investigator";

in the second part, the words "or, at the request of the court, within the scope of their powers, conduct a documentary inspection or other service inspection and draw up an inspection or inspection act" are replaced with the words "or, at the request of the prosecutor or court, conduct an inspection or other service inspection within the scope of their powers and draw up an act on the results of the inspection or inspection";

the third part is stated in the following wording:

"If the inquirer, investigator, prosecutor, or court identifies deviations from the rules, defects, contradictions, and other shortcomings specified in the act on the results of the inspection or inspection or in other documents, they have the right to demand the elimination of errors specified in the document";

5)
Article 329:

the second part is supplemented with the words "appointment of an inspection" after the words "conducting an expertise";

the third part
:

in sub-item 1, the word "documentary" is deleted;

is supplemented with sub-item 4 of the following content:

"4) voluntary compensation for material damage caused and (or) elimination of the consequences of the crime if the period established in the relevant article of the Special Part of the Criminal Code of the Republic of Uzbekistan has not expired". [ OKOS:
1.
16.00.00.00 Security and Law Enforcement / 16.09.00.00 Administrative Liability / 16.09.01.00 General Rules]
[
TSZ:
1.
Fair Justice. Law Enforcement. Justice / Administrative Liability]

Article 3.
Additions and amendments shall be made to the Code of the Republic of Uzbekistan on Administrative Liability, approved by Law No. 2015-XII of September 22, 1994 of the Republic of Uzbekistan (Bulletin of the Supreme Council of the Republic of Uzbekistan, 1995, No. 3, Article 6; Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1995, No. 9, Article 193, No. 12, Article 269; 1996, No. 5–6, Article 69, No. 9, Article 144; 1997, No. 2, Article 56, No. 4–5, Article 126, No. 9, Article 241; 1998, No. 3, Article 38, No. 5–6, Article 102, No. 9, Article 181; 1999, No. 1, Article 20, No. 5, Article 124, No. 9, Article 229; 2000, No. 5–6, Article 153, No. 7–8, Article 217; 2001, No. 1–2, Article 23, No. 9–10, Articles 165, 182; 2002, No. 1, Article 20, No. 9, Article 165; 2003, No. 1, Article 8, No. 5, Article 67, No. 9–10, Article 149; 2004, No. 1–2, Article 18, No. 5, Article 90, No. 9, Article 171; 2005, No. 1, Article 18; Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2005, No. 9, Article 312, No. 12, Articles 413, 417, 418; 2006, No. 6, Article 261, No. 9, Article 498, No. 10, Article 536, No. 12, Articles 656, 659; 2007, No. 4, Articles 158, 159, 164, 165, No. 9, Articles 416, 421, No. 12, Articles 596, 604, 607; 2008, No. 4, Articles 181, 189, 192, No. 9, Articles 486, 488, No. 12, Articles 640, 641; 2009, No. 1, Article 1, No. 9, Articles 334, 335, 337, No. 10, Article 380, No. 12, Articles 462, 468, 470, 472, 474; 2010, No. 5, Articles 175, 179, No. 6, Article 231, No. 9, Articles 335, 339, 341, No. 10, Article 380, No. 12, Articles 468, 473, 474; 2011, No. 1, Article 1, No. 4, Articles 104, 105, No. 9, Articles 247, 252, No. 12/2, Article 365; 2012, No. 4, Article 108, No. 9/1, Article 242, No. 12, Article 336; 2013, No. 4, Article 98, No. 10, Article 263; 2014, No. 1, Article 2, No. 5, Article 130, No. 9, Article 244, No. 12, Articles 341, 343; 2015, No. 6, Article 228, No. 8, Articles 310, 312, No. 12, Article 452; 2016, No. 1, Article 2, No. 4, Article 125, No. 9, Article 276):

1)
Article 165
is supplemented with the second part of the following content:

"If the administrative penalty measure for engaging in business without a license is applied and the offense is repeated within one year –

it entails the imposition of a fine in the amount from ten to twenty times the minimum wage for citizens, and from twenty to thirty times the minimum wage for officials";

2) the fourth part
of Article 176 is stated in the following wording:

"A person who commits an offense for the first time shall be released from liability without confiscation of the objects of the offense, if within thirty days from the moment the offense is identified, they voluntarily compensate the damage caused to the state in the form of taxes and other mandatory payments, ensure the registration of the entrepreneurial entity, and formalize the necessary permitting documents";

3)
Article 271
is supplemented with sub-item 11 of the following content:

"11) if officials or employees of an entrepreneurial entity, or citizens engaged in entrepreneurial activity, who commit an offense provided for in the first, second, and third parts of Article 164, the first part of Article 165, the first and third parts of Article 166, the first, second, and third parts of Article 167, Article 168, the first, second, and third parts of Article 171, Articles 172, 173, the first and second parts of Article 174, the first through eighth parts of Article 1741, the first and sixth parts of Article 175, the first part of Article 1751, Articles 1753, 1754, the first part of Article 1755, Articles 1761—1764, Article 177, the first, third through eighth parts of Article 178, the first and second parts of Article 1781, the first and second parts of Article 1792, the first part of Article 1794, Article 1795, the first part of Article 215, the first part of Article 2151, the first and third parts of Article 2278, the first and third parts of Article 22714, the first part of Article 22715, the first and third parts of Article 22716, the first part of Article 22718, the first part of Article 22719, Article 22721, the first part of Article 22722, Article 22723, Articles 22724, 22725, and 22726, the first part of Article 22727, voluntarily eliminate the violations committed within thirty days from the moment the offense is identified and (or) compensate for the material damage caused, except in cases where damage is caused to the life and (or) health of citizens";

4)
Article 305
is supplemented with the fourth part of the following content:

"In cases provided for in sub-item 11 of Article 271 of this Code, cases of administrative offenses shall be reviewed within thirty days from the day the case and other materials of the case are received by the authorized body (official) considering the case". [ OKOS:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.09.00.00 Tax Legislation / 07.09.02.00 Management in the Tax Sphere]
[
TSZ:
1.
Finance / Taxes (fees, duties)]

Article 4.
Article 5, part one, sub-item 1
of the Law of the Republic of Uzbekistan No. 474-I "On the State Tax Service" of August 29, 1997 (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1997, No. 9, Article 232; 1998, No. 5–6, Article 102; 1999, No. 9, Article 229; 2000, No. 7–8, Article 217; 2001, No. 5, Article 89, No. 9–10, Article 182; 2003, No. 1, Article 8, No. 5, Article 67; 2004, No. 9, Article 171; 2005, No. 1, Article 18; Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2005, No. 5, Article 152, No. 9, Article 312, No. 12, Article 415; 2006, No. 10, Article 536; 2007, No. 12, Article 608; 2008, No. 12, Article 640; 2009, No. 12, Article 474; 2010, No. 9, Article 336; 2012, No. 4, Article 105; 2014, No. 9, Article 244; 2015, No. 12, Article 452) the words "(including in alternative inspections at entities related to the taxpayer)" are deleted. [ OKOS:
1.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.01.00 General Issues;
2.
09.00.00.00 Entrepreneurship and Economic Activity / 09.14.00.00 Agriculture / 09.14.01.00 General Rules;
3.
09.00.00.00 Entrepreneurship and Economic Activity / 09.14.00.00 Agriculture / 09.14.05.00 Agricultural Commodity Producers;
4.
09.00.00.00 Entrepreneurship and Economic Activity / 09.14.00.00 Agriculture / 09.14.06.00 Farming Enterprises. Clusters and Greenhouse Enterprises]
[
TSZ:
1.
Economy / Agriculture]

Article 5.
Article 30
of the Law of the Republic of Uzbekistan No. 602-I "On Farmer's Household" of April 30, 1998 (in the edition of Law No. 662-II of August 26, 2004 of the Republic of Uzbekistan) (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 2004, No. 9, Article 162; Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2006, No. 3, Article 119; 2007, No. 12, Article 608; 2008, No. 12, Article 640; 2009, No. 12, Article 472; 2011, No. 9, Article 248; 2012, No. 9/1, Article 238; 2013, No. 10, Article 263; 2015, No. 8, Article 312) is supplemented with the fifth part of the following content:

"If the financial and economic activity of the farmer's households specified in this article is not regularly paid taxes and other mandatory payments during the financial year, they may be subjected to planned inspections". [ OKOS:
1.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.11.00 State Control over the Activity of Entrepreneurial Entities / 09.01.11.01 General Rules. Bodies Conducting State Control over the Activity of Entrepreneurial Entities]
[
TSZ:
1.
Civil Legislation. Entrepreneurship / State Control over the Activity of Economic Entities]

Article 6.
Additions and amendments shall be made to the Law of the Republic of Uzbekistan No. 717-I "On State Control over the Activity of Economic Entities" of December 24, 1998 (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1999, No. 1, Article 8; 2000, No. 5–6, Article 153; 2001, No. 1–2, Article 23; 2004, No. 5, Article 90; 2005, No. 1, Article 18; Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2006, No. 3, Article 119; 2007, No. 12, Article 598; 2008, No. 12, Article 640; 2010, No. 9, Article 336, No. 12, Article 474; 2011, No. 9, Article 248; 2012, No. 12, Article 336; 2013, No. 10, Article 263; 2014, No. 5, Article 130):

1)
Article 2
:

is supplemented with the third part of the following content:

"The procedure for conducting financial and economic activity inspections during pre-trial investigations and in criminal cases is regulated by criminal procedural legislation";

the third and fourth parts are respectively considered the fourth and fifth parts;

2) the sixth introductory paragraph
of Article 3 is stated in the following wording:

"short-term inspection — an inspection conducted by supervisory bodies based on appeals from physical and legal persons regarding facts of violation of legislative acts";

3) the words "alternative inspection" are deleted from the second introductory paragraph
of part one of Article 4;

4) the words "without agreement with the special authorized body" in the fourth introductory paragraph
of part one of Article 8 are replaced with the words "without the decision of the special authorized body";

5) the fifth
and sixth parts of Article 9 are deleted;

6)
Article 101
:

is supplemented with the second part of the following content:

"Planned inspections of the financial and economic activity of private banks and other private financial institutions are conducted no more than once every five years";

the second and third parts are respectively considered the third and fourth parts;

the word "third" in the third part is replaced with the word "fourth";

is supplemented with the fifth part of the following content:

"If the financial and economic activity of the entrepreneurial entities specified in this article is not regularly paid taxes and other mandatory payments during the financial year, they may be subjected to planned inspections";

7)
Article 12
is stated in the following wording:

"Article 12. Short-term Inspections

Short-term inspections are conducted by supervisory bodies as unscheduled inspections based on the decision of the special authorized body, based on appeals from physical and legal persons regarding facts of violation of legislative acts.

Decisions of the special authorized body on conducting short-term inspections, indicating the name of the object under inspection, the identification number of the taxpayer, the purpose, deadlines, and grounds for conducting the inspection, as well as the order of the relevant supervisory body issued on the basis of the decision of the special authorized body, indicating the composition of officials and the deadlines for conducting the inspection, serve as the basis for subjecting the activity of economic entities to short-term inspections";

8) Article 141 is deleted;

9) the words "or its territorial divisions" are deleted from the third introductory paragraph
of part one of Article 16.
[
OKOS:
1.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.01.00 General Issues]
[
TSZ:
1.
Civil Legislation. Entrepreneurship / General Issues]

Article 7.
Additions and amendments shall be made to the Law of the Republic of Uzbekistan No. 69-II "On Guarantees of Freedom of Entrepreneurial Activity" of May 25, 2000 (in the edition of Law No. URQ-328 of May 2, 2012 of the Republic of Uzbekistan) (Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2012, No. 5, Article 133; 2013, No. 4, Article 98, No. 10, Article 263; 2014, No. 12, Articles 341, 343; 2015, No. 8, Article 312, No. 12, Article 452):

1)
Article 39
:

is supplemented with the fifth part of the following content:

"If the financial and economic activity of the entrepreneurial entities specified in the first through fourth parts of this article is not regularly paid taxes and other mandatory payments during the financial year, they may be subjected to planned inspections";

the fifth through seventeenth parts are respectively considered the sixth through eighteenth parts;

the thirteenth part is supplemented with the words "legal service representatives and (or)" after the word "stages";

the fourteenth part the words "inviting an advocate or his" are replaced with the words "inviting legal service representatives and (or) an advocate or their";

in the fifteenth part the words "are conducted only by the divisions of the state tax service bodies to which powers are granted by legislative acts, based on the orders of the heads of these divisions, and subsequently the bodies of supervisory authorities inform the special authorized body for coordinating the activities of supervisory bodies or its relevant territorial division about this within one working day from the day the short-term inspection is conducted" are replaced with the words "are conducted by the divisions of the state tax service bodies to which powers are granted by legislative acts, based on the decision of the special authorized body for coordinating the activities of supervisory bodies, adopted on the basis of appeals from physical and legal persons regarding facts of violation of legislative acts";

2) the words "unscheduled or alternative" in the second part
of Article 41 are replaced with the words "short-term".
See previous edition.
(Article 8 lost its force based on Law No. URQ-701 of July 14, 2021 of the Republic of Uzbekistan — , 15.07.2021, No. 03/21/701/0674) [ OKOS:
1.
03.00.00.00 Civil Legislation / 03.03.00.00 Legal Entities / 03.03.01.00 General Rules;
2.
03.00.00.00 Civil Legislation / 03.03.00.00 Legal Entities / 03.03.04.00 Commercial Organizations;
3.
03.00.00.00 Civil Legislation / 03.03.00.00 Legal Entities / 03.03.07.00 Unitary Enterprises / 03.03.07.03 Private Enterprises;
4.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.03.00 Individual Entrepreneurship]
[
TSZ:
1.
Civil Legislation. Entrepreneurship / Legal Entities. Commercial Organizations. Non-profit Organizations; 2.
Civil Legislation. Entrepreneurship / Organizational and Legal Forms of Legal Entities]

Article 9.
Article 25
of the Law of the Republic of Uzbekistan No. 558-II "On Private Enterprises" of December 11, 2003 (Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 2004, No. 1–2, Article 8; Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2006, No. 3, Article 119; 2007, No. 12, Article 608; 2011, No. 9, Article 248; 2012, No. 9/1, Article 238; 2014, No. 5, Article 130; 2015, No. 8, Article 312) is supplemented with the fourth part of the following content:

"If the financial and economic activity of the private enterprises specified in this article is not regularly paid taxes and other mandatory payments during the financial year, they may be subjected to planned inspections". See previous edition. (Article 10 lost its force based on Law No. URQ-601 of January 7, 2020 of the Republic of Uzbekistan — Legislative Acts Information Database, 08.01.2020, No. 03/20/601/0025) [ OKOS:
1.
03.00.00.00 Civil Legislation / 03.03.00.00 Legal Entities / 03.03.08.00 Other Commercial Organizations;
2.
09.00.00.00 Entrepreneurship and Economic Activity / 09.01.00.00 Legislation on Entrepreneurship / 09.01.02.00 Entrepreneurial Entities. Registration of Entrepreneurial Entities]
[
TSZ:
1.
Civil Legislation. Entrepreneurship / General Issues; 2.
Civil Legislation. Entrepreneurship / Legal Entities. Commercial Organizations. Non-profit Organizations]

Article 11.
Article 27
of the Law of the Republic of Uzbekistan No. URQ-327 "On Family Entrepreneurship" of April 26, 2012 (Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan, 2012, No. 4, Article 111; 2013, No. 4, Article 98; 2015, No. 8, Article 312) is supplemented with the third part of the following content:

"If the financial and economic activity of the family enterprise specified in this article is not regularly paid taxes and other mandatory payments during the financial year, it may be subjected to planned inspections". See previous edition. (Article 12 lost its force based on Law No. URQ-765 of April 20, 2022 of the Republic of Uzbekistan — , 21.04.2022, No. 03/22/765/0332) [ OKOS:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.04.00.00 General Rules of the Budget System]
[
TSZ:
1.
Finance / Budget. Extrabudgetary Funds]

Article 13.
The eighth introductory paragraph of the third part of Article 173 of the Budget Code of the Republic of Uzbekistan, approved by Law No. URQ-360 of December 26, 2013 of the Republic of Uzbekistan (Appendix 1 to No. 12 of 2013 of the Bulletin of the Chambers of the Oliy Majlis of the Republic of Uzbekistan; 2014, No. 9, Article 244; 2015, No. 12, Article 452) is supplemented with the words "except for entrepreneurial entities".

Article 14.
The Cabinet of Ministers of the Republic of Uzbekistan:

bring government decrees into conformity with this Law;

ensure that state management bodies review and cancel their normative legal acts that contradict this Law.

Article 15.
This Law enters into force from January 1, 2017.

President of the Republic of Uzbekistan Sh. MIRZIYOYEV

Tashkent city,

December 29, 2016,

No. URQ-418
(Bulletin of Legislative Acts of the Republic of Uzbekistan, 2017, No. 1, Article 1; Legislative Acts Information Database, 08.01.2020, No. 03/20/601/0025; , 15.07.2021, No. 03/21/701/0674, 21.04.2022, No. 03/22/765/0332)