Cabinet of Ministers approved procedure for declaring income of Navoi and Chirchiq residents

The regulation was approved by the Cabinet of Ministers' resolution No. 574 of October 19, 2026, and was made public on October 20. The experiment was envisaged by the presidential resolution of December 10, 2025. Residents over 18 years old with permanent registration in Navoi or Chirchiq must declare their income for 2026 and 2027. Those who have been registered in these cities or employed by the tax authority for less than six months in the reporting year do not submit a declaration.

The declaration is submitted through the my3.soliq.uz electronic tax services portal or the Soliq application. The deadline for 2026 is April 1, 2027, and for 2027 - April 1, 2028. The tax authority will notify about the deadline at least a month in advance. The document reflects salary, property income, material benefits, and other receipts. In addition, expenses for real and movable property, taxes, utilities, and loans are indicated. Expenses of individual entrepreneurs and self-employed individuals for business activities are not taken into account.

Information about expenses will be taken by the system from the data of ministries and departments, from fiscal receipts registered in Soliq, and from electronic invoices. Missing information can be added through the application. Errors are allowed to be corrected by submitting a revised declaration. Additional taxes and measures of legal influence are not applied to the revised tax base, i.e., to the difference between income and expenses. The exception is income provided for in Article 393 of the Tax Code.

The results of the experiment, as well as proposals to introduce this practice throughout the country, the Tax Committee must submit to the government by May 1, 2028.