Fines for late filing of tax reports in 2026

Amount of the fine

BCA is the base calculation amount. From 1 August 2025 it was 412,000 soum, so 10 BCA is 4,120,000 soum. The BCA is raised periodically, so check the current amount before calculating.

When the fine can be avoided

The fine does not apply if all three conditions are met at the same time:

• it is a first violation;
• the report is filed within 30 calendar days of the violation being discovered;
• the tax is paid in full.

A violation counts as repeated if it is committed within a year after the previous penalty was enforced. Liability can be imposed within one year from the date of the violation.

What changed in 2026

• From 1 October 2026, a fine can be paid at 50% if it is paid within a month; the rest is written off.
• You can arrange a 6-month instalment plan by paying 1/6 of the amount upfront.
• If several report forms have not been filed, according to reviews of the 2026 changes, a single overall fine applies instead of a separate fine for each form.

How to avoid a fine

The simplest way is to keep a calendar of deadlines and file reports in advance, even if the company has no turnover. This also applies to "dormant" companies; more in our article "Do you need to file reports if your company isn't operating". If you outsource your accounting to us, we are responsible for the deadlines: if a fine arises through our error, we reimburse it under the contract.

FAQ

Sources

1. buxgalter.uz — fines for late filing of reports in 2026 (in Russian)
2. TA-VAT — tax changes from 2026 (in Russian)
3. Azma — taxes for sole traders in 2026 (BCA value) (in Russian)

This information is current as of the publication date and is not individual advice. Rates and deadlines change — check them for your company.