Feb. 26, 2024

An entrepreneur who voluntarily wanted to liquidate his enterprise will be exempt from an unreasonable fine.

The head of the private enterprise Boston-Omad (name changed), operating in the Baghdad region, sent a complaint to the Business Ombudsman about the actions of the tax authorities.


As it was established, on March 10, 2023, the head of the enterprise submitted an application to the Baghdad Regional Public Services Center for the voluntary closure of the enterprise. However, due to the large amount of work in the tax audit department of the Fergana Region Tax Administration, it was not possible to conduct a final audit of a private enterprise.

However, since the company did not provide reports for August, on October 22, 2023 and October 28, 2023, unfounded decisions were made to impose a fine in the amount of 6.6 million soums on an entrepreneur who wanted to legally terminate his activities.


With the intervention of employees of the Office of the Business Ombudsman, these administrative decisions were reviewed by the regional tax department, and in accordance with the decisions, the proceedings in the case were terminated on the basis of paragraph 1 of Article 271 of the Code of Administrative Offenses.

Kasimov Dilmurod Sultanmuratovich

Business-ombudsman

Any economic progress depends on the development of private ownership, entrepreneurship and private sector.

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