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On February 10, 2023, Decree No. UP-21 was adopted by the President of the Republic of Uzbekistan "On measures to further improve the criteria for the development of business entities into categories, as well as tax policy and tax administration".
In accordance with the decree, all business entities will be divided into categories according to the following criteria:
- IP;
- Micro–firms, the founders of which are individuals, with a total income of up to 1 billion soums for the entire calendar year.
- Small enterprises – enterprises with a total income of 1 to 10 billion soums during a calendar year, as well as micro-firms whose founders are legal entities;
- Medium-sized businesses – income from 10 to 100 billion soums for the entire calendar year;
- Large business entities – income from 100 billion soums or more during a calendar year.

As an experiment, until October 01, 2023, the Tax Committee reserved the right, based on the indicator of the tax gap for VAT payment, to exercise tax control over all counterparties involved in the chain of operations for the supply of goods or services for which value added tax was not paid.