The tax legislation of Uzbekistan includes transfer pricing (TP) provisions that require taxpayers to determine their tax liabilities relating to transactions, subject to the TP control, based on arm’s length prices.

TP regulations impose certain obligations on taxpayers, one of which is the annual submission of notifications on controlled transactions (TP notifications).

TP notification is to be submitted in the prescribed form not later than the deadline for submitting the annual financial statements, generally by February 15th (by March 25th for companies with foreign investments).

We would be glad to offer our services in relation to TP notifications:


Understanding of clients’ business and the specifics of reflecting various types of transactions in TP notifications
Interaction with the Uzbek tax authorities regarding TP notification matters
A team of professionals with extensive experience and tailored approach to each client

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