Rules for inspecting businesses in Uzbekistan have been changing fast. This article sets out what the main law says today, article by article, and flags what we could not confirm. The main law is Law No. ZRU-328 of 2 May 2012 "On Guarantees of Freedom of Entrepreneurial Activity" (as amended). It covers legal entities and individual entrepreneurs.
Before the inspector starts
An official of a controlling body may begin an inspection only if they hold all three (art. 41(2)):
- an extract of the controlling body's order stating the purposes of the inspection, the inspectors, the deadlines, and the registration number in the Unified System of Electronic Registration of Inspections;
- the inspectors' special permit to conduct inspections;
- an identity document.
Two more points. The inspector makes an entry in the inspections log (art. 41(3)), and must protect your commercial and other secrets (art. 41(4)). Before the inspection starts, the official must explain in writing, to the entity's authorized representative, the right to bring legal-service representatives and/or a lawyer, or to decline them, and record this in minutes (art. 39(15)). Declining at the start does not stop you from bringing a lawyer later.
The law does not use the words "right to refuse entry". On our reading, though, an inspection that starts without these documents is not one the law permits.
What must be registered
Every inspection of a business by a controlling body must be registered in the Unified System, except desk tax audits (art. 39(3)). The results go into the system within three days of the inspection ending (art. 39(4)). An inspection carried out without registration is unlawful (art. 39(5)). The Presidential Commissioner for the Protection of the Rights and Legitimate Interests of Business Entities (the Business Ombudsman) coordinates inspections and supervises their lawfulness (art. 39(2)).
How long it can last
| Type of inspection | Duration and notice |
|---|---|
| Inspection not connected with financial and economic activity | No more than 10 calendar days (art. 39(6)) |
| Field tax audit | Ordered by the head of the tax body; up to 10 days (art. 39(8)) |
| Tax audit | Written notice at least 30 calendar days before it starts, stating the period and subject. With signs of tax evasion, the tax body may skip the notice, with the State Tax Committee's agreement (art. 39(10)) |
Tax audits follow the Tax Code, and the law says who may carry them out: tax bodies, or the Economic Crimes Department of the Prosecutor General's Office if signs of a crime appear (art. 39(11)).
After the inspection
- The result is an act, and one copy goes to you (art. 39(16)).
- If you carry out the controlling body's instructions and voluntarily make good the damage, with penalties, in time and in full, no financial sanctions apply to you. This does not cover sanctions for tax offenses (art. 40(1)).
- For a tax offense, if you admit it and pay the sanction within 10 days of receiving the decision, the fine is halved (art. 40(2)).
- You can go to court for compensation for damage, including lost profit, caused by unlawful acts of a state body or its official (art. 38).
What only a court can order
Some measures against a business can be applied only by a court (art. 42):
- closing it down;
- limiting, suspending or banning its activity, except for up to ten working days to prevent an emergency, an epidemic or a real danger to life and health;
- freezing bank account operations, except where a law provides otherwise;
- confiscating items of an offense;
- suspending a license for more than ten working days (licenses issued by the Cabinet of Ministers and the Central Bank are excepted).
What we could not confirm
News reports describe 2026 presidential decrees UP-63 (a new QR-code check system for inspectors, "Biznes himoya") and UP-175 (a three-year moratorium on inspections of small business). We could not find either decree in our legal database, so we have not relied on them. We also did not check the rules for criminal-case audits, inspections by the financial intelligence unit (FIU) and the assay inspectorate, or other sector regimes. Before relying on any moratorium, QR or "first mistake, warning" rule, check the official text on lex.uz.
Questions
Can the inspector start without an order? No: the law allows an inspection to start only with the order extract, the special permit, and an ID (art. 41(2)).
Can I demand to see the registration number? It is part of the order extract (art. 41(2)). An inspection that was not registered is unlawful (art. 39(5)).
How long can an inspection last? Ten calendar days for non-financial inspections (art. 39(6)); tax audits follow the Tax Code (art. 39(7)).
Can I bring a lawyer? Yes, and the official must explain this right in writing before starting (art. 39(15)).
Can the inspector close my business? Not on their own: closing the business always needs a court, and so does suspending it for more than ten working days (art. 42).
What to do next
Keep a short plan for the day an inspector arrives: who checks the order, permit and registration number; who calls the lawyer; who takes the act. If you already have an inspection, ask for a consultation. Inspections run on risk scores in some sectors; see our guide to the FIU's risk-based inspections and our alert on assay inspections by risk score.
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