Uzbekistan's Tax Committee has provided clarifications regarding the taxation of money transfers from abroad.

Funds received from other individuals are not subject to taxation, and there is no requirement to file an annual income declaration in such cases.

However, transfers from foreign companies are taxable. In such cases, recipients must submit a tax declaration by the first day of the following month. Failure to do so may result in tax authorities independently calculating the tax based on data provided by commercial banks.

Banks report aggregated information on such transfers to tax authorities. If a taxpayer does not submit a declaration on time, they will receive a notification about the assessed tax via their personal account.

If the recipient disagrees with the assessment, they can request a tax recalculation through the tax authority's website by providing supporting documents.