Declaration of Total Annual Income to Be Introduced on a Trial Basis in Navoi and Chirchiq

According to the resolution, declarations covering income received in 2026–2027 must be submitted to the tax authority at the individual’s permanent place of residence through the Tax Committee’s Electronic Tax Services Portal or the Soliq mobile application.

The regulation applies to individuals registered by the internal affairs authorities at their permanent residential addresses in these cities, except for those under the age of 18. It does not apply to individuals who were employed by tax authorities during the reporting year or those who have been registered for less than six months.

Declarations must be submitted no later than April 1 of the year following the reporting year. The tax authority must send a notification at least one month before the deadline.

The declaration must include:

• Income: employment income, property income, benefits in kind or other forms of material benefit, and other income, as specified in Articles 371, 375, 376, and 377 of the Tax Code.
• Expenses: expenditure related to real estate, movable property, and financial obligations, including taxes, utility bills, and loans. Expenses related to the business activities of individual entrepreneurs and self-employed persons are excluded.

Expense information will be compiled using data from ministries and government agencies, as well as fiscal receipts and electronic invoices registered through the Soliq mobile application. If the available information is insufficient, individuals will be able to add the missing details through the application.

If a declaration is completed incorrectly, an amended declaration may be submitted. If the amended declaration also contains inaccurate information, it may be rejected following an individual’s request, with the opportunity to submit it again within three years. Rejection on other grounds is prohibited.

No additional tax will be charged on the adjusted tax base — the difference between income and expenses — and no legal enforcement measures will be applied. An exception applies to income determined under Article 393 of the Tax Code.