Earlier, several Telegram channels published letters from the Interregional Tax Inspectorate for large taxpayers sent to banks. In them, the agency requested information on payments in favor of 83 foreign Internet services for 2023-2025.
Banks must provide information on all transactions of individuals made to these foreign companies. The request covers transactions from international cards (Visa, Mastercard, Uzcard, Humo, etc.) and electronic wallets. For each transaction, you must specify the date, amount, and equivalent in US dollars. The data must be sent to a special email address within three days.
The tax authorities warned that failure to comply with the requirements could result in administrative liability under article 215-3 of the Code of Administrative Responsibility for violating the procedure for providing information on tax obligations. In addition, a fine may be imposed in accordance with Article 229 of the Tax Code for failure by the bank to provide statements on transactions and taxpayer accounts.
The committee clarified that data collection is necessary to verify the correctness of tax calculations by foreign Internet services and to estimate the cost of services provided by them from 2023. The agency refers to the presidential decree on combating the shadow economy (UP-246) dated December 2025.
The press service of the Tax Committee recalled that foreign legal entities providing electronic services in Uzbekistan are recognized as taxpayers in terms of services provided to individuals (Article 278 of the Tax Code). The tax base is defined as the cost of services, including tax, calculated based on the actual price (art. 280). For obligations arising in connection with a specific event or action, the limitation period is three years from the date of the event (art. 88).
According to the committee, 23 foreign Internet services were registered for tax purposes in 2025, and six more since the beginning of 2026. The request is aimed at determining the timing of tax obligations, calculating the tax base and the amount of VAT to be collected.
Banks will provide information in an impersonal form. As part of the priority measures program stipulated by the December decree, a procedure for providing anonymized payment data to foreign legal entities will be developed by March 1, 2026.
