Uzbekistan has published Decree No. UP-196 of 17 November 2023, which increases certain reference values used for different tax purposes with effect from 1 December 2023. This includes the minimum monthly wage, which is set at UZS 1,050,000, and the standard calculation index, which is set at UZS 340,000. One particular tax purpose is the mandatory tax audit requirements for limited and additional limited liability companies, which apply where a company's asset book value exceeds 100,000 times the standard calculation index. The minimum wage is used as a basis for minimum capital requirements, certain fees and penalties, and other purposes.