According to the document:
- From October 1, 2023, financial sanctions for tax offenses in the amount of more than 10 million soums will be applied to business entities exclusively in court in cases where a business entity disputes the fact of an offense.
- From January 1, 2024, Research and Development (R&D) Centers for a period of 3 years from the date of creation will pay 1% of the amount accrued on property tax and land tax, as well as social tax for their employees in the amount of 1%;
- the system of VAT refund to individuals and legal entities in full is being expanded at the expense of:
- foreign tourists - for products purchased on the territory of the Republic of Uzbekistan and issued under the "Tax free" system at the international airports of the Republic of Uzbekistan;
- tour operators - for export services under contracts with foreign contractors;
- The "Mahalla Budget" system is being gradually introduced in all districts and cities of the republic. At the same time, part of the tax revenues coming to the budgets of districts and cities will be directed to the funds for solving socio-economic problems of the mahalla.
At the same time, it was instructed to develop a bill on exemption from income tax for citizens whose incomes do not exceed 1 million soums. After the introduction of this regulatory document into practice, about 1.3 million citizens will have an average of 84 billion soums per month and almost 1 trillion soums per year.