Uzbekistan has published Decree No. UP-108 of 12 August 2024, which increases certain reference values used for different tax purposes. This includes the minimum monthly wage, which is set at UZS 1,155,000, and the standard calculation index, which is set at UZS 375,000, with effect from 1 October 2024. 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.