Is a tax audit mandatory?

By default, yes: it lasts up to 30 days and covers up to three years. Since November 2025 there is no audit if the company had no activity and no tax debt, or if its revenue over three years was up to UZS 10 billion, it has no debts, all reports are filed and its tax-risk rating is low.

Does the notice have to be published in a newspaper?

No. The registering authority publishes it on its own website and notifies the tax and statistics bodies itself.

What if the company has debts?

They are paid in the order set by law: employees first, then taxes, then other creditors. If the company's assets cannot cover them, the case becomes a bankruptcy instead of a voluntary liquidation, and we tell you so at the start.

Can the founders be abroad?

Yes. Most steps are done online, and we keep in touch via Telegram, WhatsApp or phone. Some documents need a founder's or director's signature; we tell you in advance which ones and how to sign them.

Can you close a sole trader too?

Yes. A sole trader applies to the registering authority, the main bank account is closed and the tax office confirms there is no tax debt. Debts to other creditors remain, so we settle them first.

Company liquidation in Uzbekistan

We close your LLC step by step — the founders' decision, the creditors' period, the tax check, the final balance sheet and removal from the register — so no reports, fines or debts are left behind.

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4steps to a closed company
3languages: English, Uzbek, Russian

What we handle

Decision and liquidator
Notice and creditors' period
Tax check and balance sheets
Removal from the register

A company that stops working does not close itself. Until it is removed from the register, taxes can still be collected, creditors can still claim, and its managers remain answerable.

When people come to us

The company has stopped trading
A founder is leaving the business
Founders who have left Uzbekistan

How it works

Creditors get at least two months by law, so a liquidation usually takes about three. The law allows no more than six months from the notice.

1
Decision and notice
The founders decide to liquidate and appoint a liquidator. We notify the registering authority, which publishes the notice on its website.
2
Creditors' period
At least two months. We write to known creditors, collect what is owed to the company, settle its debts and file its remaining reports.
3
Tax check and balance sheets
The tax office audits the company, unless it qualifies for the route without an audit. We prepare the interim and final balance sheets.
4
Accounts closed, company removed
Once the tax office confirms there is no debt, the bank accounts are closed and the company is removed from the register.

If you simply stop

What happens to an abandoned company

A company with no money coming in, no e-invoices and no sales for six months is treated as inactive: its accounts are closed and the tax office stops accepting its reports. If no one restores it within a year, the registrar removes it on its own, and any money left on its accounts goes to the local budget.

If a company cannot pay its debts, the liquidator must file for bankruptcy within a month; otherwise the director or liquidator can be held personally liable.

What a company must file

What still applies

Unpaid taxes are still collected
Creditors can still claim
Managers can be personally liable
Money on the accounts is frozen

Questions about closing a company

Usually about three months. Creditors get at least two months from the published notice, and the law allows no more than six months in total; after that the liquidation is cancelled and the accounts are restored.