Tests: Taxes
Click an option: a correct answer turns green, a wrong one turns red, and an explanation appears. Tests in total: 53.
Sets by topic (10 questions each)
One set is ten questions with a result at the end. Pick a topic and a set number.
The tax debt of "Sirdaryo yo'l qurilish" LLC: tax 4 000 000 soum, accrued late-payment interest 600 000 soum, fine 1 000 000 soum. The company paid 4 700 000 soum. In what order is the payment allocated under Article 55 of the Tax Code?
In an advertising campaign, "Zarbdor mebel" LLC gave away 20 chairs to customers for free. Under Article 46 of the Tax Code, is a free-of-charge transfer of goods a supply (realization)?
"Anhor shisha" LLC delivered glass containers to a buyer and issued an invoice. The parties then agreed to change the price of the delivered goods. Under Article 47 of the Tax Code, what must the seller do?
"Mir texno" LLC is concluding an employment contract with a new employee. Under Article 127 of the Tax Code, what is the rule on the taxpayer identification number (TIN) in an employment contract?
An individual, Karim, has died. His land tax debt is 6 000 000 soum, the late-payment interest accrued on it is 900 000 soum and the fine is 500 000 soum. The documented value of the inherited property is 10 000 000 soum, and there is one heir. Under Article 94 of the Tax Code, how much must the heir pay on the tax debt?
"Sayram choy" LLC accrued dividends of 30 000 000 soum to an individual who is its participant and a non-resident of Uzbekistan (assume no relief under an international treaty applies). Applying the rate in Article 382 of the Tax Code, how much personal income tax is withheld at source?
Under Article 259 of the Tax Code, what is the tax period for value added tax unless Chapter 39 of the Code provides otherwise?
Jasur, a resident of Uzbekistan working as an employed designer, completed an order for a foreign company in 2026 and received income from a source outside Uzbekistan. Under the Tax Code, by what date must he file the annual total income declaration for this income?
"Andijon tola" LLC (a VAT payer) exported its products from Uzbekistan under the export customs procedure and sold them to a foreign buyer. Under the Tax Code, how does VAT apply to this turnover?
"Yangiyer qog'oz" LLC (a VAT payer) bought raw materials for production. Under Article 266, part 1, clause 2 of the Tax Code, what condition must be met for the input VAT on the purchase to be offset?
"Chorsu tekstil" hired a foreign engineer. Under Article 30 of the Tax Code, an individual is recognised as a tax resident if, in any consecutive 12-month period beginning or ending in the tax period, he or she was actually present in Uzbekistan for more than how many calendar days in total?
In 2027, "Shahrisabz qandolat" LLC submitted its profit tax return for 2026 to the tax authority. Under Article 84, part 1, of the Tax Code (assume no other rule applies), until at least what date must it keep this return and its attachments?
After the tax payment deadline had passed, the accountant of "Bekobod sement savdo" found an error on his own that had understated the tax in the return. Under Article 83 of the Tax Code, in which case is the company released from liability if it files an amended return?
"Ohangaron plitka" shipped tiles to a buyer on 28 October, issued the invoice on 3 November, and the buyer transferred the money on 10 November. Under Article 242 of the Tax Code, on what date is the turnover from the sale of the goods deemed to take place for VAT purposes?
"Zomin suv" did not pay a tax by the due date and paid it a few days late. Under Article 110 of the Tax Code, from what day and at what daily interest rate is penalty interest charged?
"Bodomgul servis" LLC was state-registered on 10 December 2026. Under Article 73 of the Tax Code, what is its first tax period for taxes whose tax period is the calendar year?
Under the Tax Code, which of the following is not among the taxes listed in Article 17, but among the special tax regimes in Article 18?
"Ko'hna shahar savdo" LLC was reorganized by merger into another company. Under Article 79 of the Tax Code, to whom does the obligation to keep its accounting documents pass?
Two LLCs are connected only by participation in capital; there is no other sign of relationship. Under Article 37, part 3, clause 1 of the Tax Code, in which case are they recognized as related parties?
An irremovable contradiction was found in a tax legislation act: one rule can be interpreted in the taxpayer's favour, the other against them. How is this resolved under the Tax Code?