The Tax Committee of Uzbekistan has approved an updated tax reporting form for legal entities applying International Financial Reporting Standards (IFRS). The document was registered with the Ministry of Justice on February 4, 2026 (No. 3221-9).
The Essence of the Changes
Companies applying IFRS are now required to submit Information on Discrepancies Between Tax and Accounting Records. The report must show differences in income and expenses recognized under IFRS and in tax accounting. These deviations create the gap between accounting and taxable profit.
The form is structured by line codes and requires explanations for each identified discrepancy.
Reporting Deadlines
Frequency: annually.
For the 2025 reporting year, the form must be submitted by May 1, 2026.
Note: the new report does not cancel the obligation to submit IFRS financial statements and serves as an additional tax control tool.
Why This Affects Your Business
The introduction of the new form means tax authorities will more closely analyze differences between the two types of accounting. Errors, incompleteness, or late submission may lead to questions, inquiries, and additional audits.
To avoid problems, you need to:
accurately identify all discrepancies;
competently complete the form;
strictly meet the deadline.
How TechCount Can Help
Our specialists are ready to:
reconcile your accounting (IFRS) and tax data;
help correctly complete the new form;
verify the completeness and accuracy of reported information;
advise on disputed and complex situations;
ensure timely submission of reports.
Contact us — we'll work through the new form together and prepare your reports without errors or unnecessary risks.