Centa’s tax methodology

Sources

• The Tax Code of the Republic of Uzbekistan — Russian and Uzbek editions from LexUZ, with edition history and effective dates.
• The IT Park acts (PF-5099, Resolution 589, PF-157) — as separate LexUZ sources.
• The State Tax Committee portal (soliq.uz) — for how filing works; Centa does not file.
• LexUZ has no official English text of the Code: English answers rely on the Russian edition.

Four layers

Company-specific calculation — shown only inside the app, from that company’s books, labelled as an estimate.

How the regime is chosen

The regime (turnover tax, or VAT plus profit tax) comes from the company profile confirmed by a person. If it is not set, Centa uses the legal form from the registry; if that is not enough either, the estimate is marked “needs confirmation” instead of being guessed.

How freshness is checked

• Every tax-calendar rule, and the turnover-tax and IT Park rules, are checked against a phrase in the stored article text; if the text changes, the rule is no longer shown as verified.
• Tax pages show the update date, the date legal sources were checked and the Code edition.
• The update date changes only with a material edit, never automatically.

IT Park benefits

Benefits are applied in an estimate only when the company’s residency status, start date and approved activity are confirmed, and only for periods inside the benefit window. Residency alone does not mean exemption from all taxes.

Limitations

• An estimate is neither a tax return nor advice.
• The content has not yet been reviewed by an external accountant or tax adviser.
• Special regimes and sector incentives are not fully covered — check whether they apply.