Taxpayers are recognized as legal entities and individuals who are obligated to pay established taxes and fees in accordance with this Code.
In cases and procedures stipulated by this Code, separate subdivisions of legal entities fulfill the tax obligations of these entities at the location of such subdivisions.
Taxpayers classified as large taxpayers submit tax reports and pay taxes (fees) centrally, taking into account their separate subdivisions.
In cases provided for by this Code, foreign entities without legal entity status are also recognized as taxpayers.

The following types of income earned by individuals who are tax residents of Uzbekistan are subject to taxation based on the annual income declaration:
Property income, if it is not taxed by a tax agent under this section;
Income received as royalties for the creation and use of works in science, literature, and art;
Income in the form of material benefits if not taxed by a tax agent;
Income received from sources outside Uzbekistan;
Income received from sources that are not tax agents;
Income earned by individuals specified in the third part of Article 385 of this Code, if they choose to pay tax based on an annual income declaration;
Other taxable income not withheld by a tax agent.
Filing an annual income declaration is not required if tax has been withheld at the taxpayer’s request from income (except for income mentioned in the fifth paragraph of part one of this article) earned outside their primary place of work.
A foreign individual who is a tax resident of Uzbekistan or becomes one before April 1 of the current year must submit an annual income declaration in accordance with the procedure and deadlines set in Article 397 of this Code, regardless of the provisions of parts one and two of this article.

A taxable object refers to property, actions, results of actions, or other circumstances that have a monetary, quantitative, or physical characteristic and trigger a taxpayer's tax obligation under tax legislation.
Each tax has its own distinct taxable object, which is determined in accordance with the Special Section of this Code.

Individuals include citizens of the Republic of Uzbekistan, foreign nationals, and stateless persons.
A person is considered a tax resident of Uzbekistan if they are physically present in the country for more than 183 days within any consecutive 12-month period that starts or ends within the relevant tax period. Additionally, a person may be deemed a tax resident if they spend less than 183 days in Uzbekistan but more time there than in any other country during the tax period. Individuals may also apply for tax residency status before completing 183 days by providing a long-term employment contract or other relevant documents.
Short-term absences for medical treatment or education (less than six months) do not interrupt the calculation of time spent in Uzbekistan. Certain individuals, such as diplomats, employees of international organizations, and their dependents (if not engaged in business activities), are excluded from tax residency classification.
Uzbekistan’s military personnel serving abroad and government employees on official assignments outside the country are considered tax residents regardless of physical presence.
Tax residency is determined based on official border-crossing records or other government-provided data. If such records are insufficient, individuals must submit supporting documents, such as identity documents, temporary residence permits, or proof of residence.
If a person qualifies as a tax resident in both Uzbekistan and a foreign country under domestic or international tax laws, residency is determined based on their center of life interests, such as having close family members or permanent property in Uzbekistan. If no permanent residence is established, residency may be determined based on temporary registration.
Individuals who do not qualify as tax residents are considered non-residents of Uzbekistan.

Taxpayers are required to:
Calculate and pay established taxes and fees in full and on time;
Appear before the tax authority upon receiving a summons for document review or providing explanations;
Provide buyers with invoices, receipts, or equivalent documents when selling goods or services;
Grant tax officials conducting tax audits access to documents used for tax calculation and payment, as well as relevant electronic records;
Comply with lawful demands of tax authorities and other authorized bodies, and not obstruct their legitimate activities;
Maintain tax records and other necessary documents for tax calculation and payment for three years following the calendar year in which the relevant taxes were due, unless otherwise specified by this Code;
Inform tax authorities at their place of tax registration of participation in legal entities in Uzbekistan and foreign legal entities if their ownership share exceeds 10% of the charter fund (charter capital).
Legal entity taxpayers, in addition to the obligations outlined in the first part of this article, must notify tax authorities of all their separate subdivisions and any changes to previously reported subdivision information within one month of their creation or modification.
Entities required by this Code to submit tax reports electronically must also ensure the receipt of documents from tax authorities via telecommunication channels, which are used by tax authorities in exercising their powers under tax legislation.
Foreign legal entities that own real estate, which is recognized as a taxable asset under this Code, must report information about their participants to the tax authority at the location of the property, in cases and procedures stipulated by this Code. Foreign structures without legal entity status in similar circumstances must report information about their founders, beneficiaries, and managers. If a foreign legal entity (or a foreign structure without legal entity status) owns multiple taxable properties, the report is submitted to the tax authority at the location of one selected property.
Taxpayers paying taxes related to the movement of goods across Uzbekistan’s customs border must also fulfill obligations outlined in Uzbekistan's customs legislation.
Taxpayers may have additional obligations as prescribed by law.