Power of Attorney for Tax Authorities in Uzbekistan: How to Appoint a Representative Through a Notary

What Is a Power of Attorney for Tax Representation?

A power of attorney (POA) for tax representation is a notarially certified document by which an individual or legal entity (the principal) authorises another person (the representative) to act on their behalf before Uzbekistan's tax authorities. Once in place, the representative may file tax returns, obtain official certificates, participate in audits, sign documents, and carry out other legally significant actions — all without the principal's physical presence.

In my practice I frequently see clients overlook key details when having these documents prepared, which later results in the representative being turned away at the tax inspectorate. The sections below walk through everything you need to know.

Key Points at a Glance

• A POA for tax representation must be notarially certified — a simple written document is not accepted in the vast majority of cases.
• The scope of authority must be clearly and specifically defined: precise wording prevents disputes and rejections in practice.
• A POA may be granted by an individual or by the director of a company on behalf of a legal entity.
• The validity period and the option to sub-delegate are essential details that should be decided before you visit the notary.

When Is a Notarially Certified Tax POA Required?

There are many situations where this document is indispensable:

• An entrepreneur or individual is located abroad or is otherwise unable to attend the tax inspectorate in person.
• A company director delegates authority to an accountant, lawyer, or tax consultant.
• It is necessary to obtain a reconciliation statement, a certificate of no outstanding liabilities, or other official documents.
• The representative needs to act during a field or desk tax audit.
• Complaints or objections to decisions of the tax authority must be submitted.

I recommend determining the full list of actions your representative will need to perform before visiting the notary — this ensures the POA is drafted as precisely as possible.

What Powers Can Be Included?

If the powers granted are too broad — or conversely do not cover a required action — the representative will be refused. This is precisely why the wording of the POA matters so much.

Documents to Bring to the Notary

For an individual (principal):

• Principal's passport
• Representative's passport (or their identification details)
• Principal's individual taxpayer identification number (TIN), if available
• A clear understanding of the scope of authority to be granted

For a legal entity (company as principal):

• Passport of the director signing the POA
• Constitutional documents (charter, certificate of state registration, or an official extract from the business register)
• Document confirming the director's authority
• Representative's passport (or their identification details)
• Company TIN and registration details

Please verify the exact document list with the notary in advance — additional information may be required depending on the circumstances.

Validity Period and Sub-Delegation

The validity period is set at the principal's discretion. If no period is specified, the POA is generally valid for one year from the date of certification. I recommend always stating a specific term that reflects your actual needs: this keeps both parties accountable and reduces the risk of misuse.

If you anticipate that your representative may need to delegate their authority to a third party, the right of sub-delegation must be expressly included in the POA text. Any sub-delegation must itself be certified by a notary.

Cost of Certification

Notarial fees for certifying a POA are set in accordance with current legislation and are revised periodically. Please confirm the applicable fees directly with the notary on the day of your visit. The cost depends on the type of POA, the scope of authority, and the status of the principal (individual or legal entity).

Frequently Asked Questions

Can a tax POA be issued without a notary?

For individuals, generally no: tax authorities require a notarially certified document. For companies, a simple written POA bearing the director's signature and company seal may be accepted in certain situations — however, it is best to confirm the specific requirements with your tax inspectorate.

Can anyone act as a representative?

Yes — the principal may appoint any legally capable individual. This could be a family member, accountant, lawyer, or tax consultant.

What happens if the POA expires during an ongoing audit?

The representative loses their authority, and further actions on the principal's behalf become impossible. Monitor the expiry date carefully and arrange a new POA well in advance if needed.

Can a POA be revoked before it expires?

Yes. The principal may revoke a POA at any time by contacting a notary. It is advisable to notify both the tax authority and the representative of the revocation.

Is a separate POA required for each tax office?

A single POA can cover representation before several tax authorities, provided this is explicitly stated in the document. Clarify this point when having the POA prepared.

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*This article is for general informational purposes only and does not constitute individual notarial advice. Every situation has its own specifics that must be considered on a case-by-case basis. Please verify current requirements and fees with the notary at the time of your appointment.*

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If you need to have a power of attorney for tax representation certified, I invite you to schedule a consultation at my notarial office in the Yunusabad district of Tashkent. We will help you prepare the document correctly with your specific circumstances in mind — so that your representative can act without unnecessary obstacles.