1. Taxation statements are implemented by an organization that is not authorized to settle taxation up or their statements are not as per the Taxation Code.
2. Implemented taxation Statements do not meet the requirements of the Taxation Code causing limitation or abrogation of taxpayers’ rights.
3. Taxation Statements allowing actions which are prohibited by the Taxation Code.
4. Taxation Statements that change measures of the Taxation Code.

The Tax System of the Republic of Uzbekistan including the Taxation Code and the legal Taxation Normative Statements is the only Body that regulates any relationships among taxpayers on the territory of Uzbekistan.
People and Organizations which are obliged to pay taxes on the territory of Uzbekistan:

1. All legally registered organizations “Juridical Persons” (local or foreign organizations that manage business activities and handle book-keeping office).
2. All Physical persons working on the territory of Uzbekistan “Physical Persons” and (people of Uzbek nationality, foreigners or people without any nationality).
3. Residents of the Republic of Uzbekistan: officially registered organizations, inhabitants living permanently in Uzbekistan and people staying on the territory of Uzbekistan longer than 183 days in the period of 12 month that finishes at the end of a current taxation period.
4. Individual businessmen: a physical person who does not officially register own business. An individual businessman settles up and carries out his own operation based on private property and not being authorized to employ workers.

People and Organizations which are not obliged to pay taxes:

1.  Non-commercial organizations: juridical persons whose activities are not aimed on receiving profits and sharing benefits among its participants.
2. Residents and Non-Residents of the Republic of Uzbekistan who do not carry any business aimed on receiving profits and benefits on the territory of Uzbekistan.