The Uzbek Ministry of Economy and Finance recently issued Notice No. 03/43-2725 on the submission of financial statements by large taxpayers in accordance with IFRS. The notice provides the deadline for submitting financial statements for 2023 is no later than 1 June 2024. In addition to the submission of financial statements, this deadline is important in relation to the notification of controlled transactions, which is due by the deadline for financial statements for the calendar year of the controlled transactions.