The service sector will attract 3 million people.

The document outlines the main target indicators for the development of the service sector for 2025:

• a 15% increase in the volume of services;
• providing employment for 3 million people in income-generating jobs;
• the creation of 52.2 thousand service facilities.

Until January 1, 2028, the social tax rate of 1% established by the President's Resolution dated January 27, 2022, No. PP-104 "On Additional Measures for the Development of the Service Sector" is extended.

In 2025, it is planned to allocate:

• credit funds amounting to 67.4 trillion soums for the development of the service sector;
• funds amounting to 4.5 trillion soums for the creation of service facilities through the leasing of non-residential premises to business entities;
• From the State Budget, 1 trillion soums will be allocated to provide infrastructure for 652 "driver" projects in the regions in 2025, including the creation of:
• 72 recreational areas in coastal zones;
• 62 modern parks for recreation;
• 154 round-the-clock functioning shopping and entertainment streets focused on tourism and gastronomy;
• 364 roadside and other service facilities.

A list of state services and functions to be transferred to the private sector starting July 1, 2025 has been approved.

From April 1, 2025, if tax authorities identify tax violations at assigned enterprises or in business entities in designated neighborhoods (as per the list):

• a warning will be issued for the first offense;
• failure to rectify or the repeated identification of tax violations within three days after the warning will be grounds for conducting an on-site tax audit;
• the on-site tax audit will only be conducted for tax violations listed in Appendix 4 of the resolution, and its conduct can be notified to the Business Ombudsman by registering in the "Unified State Control" information system within 24 hours from the start of the audit;
• the act issued by the on-site tax audit will serve as the basis for making decisions based on its results.

From May 1, 2025, the requirement to notify the business entity about the start of audits no later than 10 working days in advance does not apply to tax audits related to the concealment (underreporting) of the tax base, conducted based on the results of the automated program "Determining, Analyzing, and Assessing Tax Risk."

A "Roadmap" for further development of the service sector for 2025 has been approved.

The document has been published in the National Database of Legislation and came into effect on February 28, 2025, reports "Norma".