We run the closure of your LLC from the participants' resolution to removal from the register: resolution, notices, creditors, tax audit, balance sheet, bank account and archive.
How much does turnkey LLC liquidation in Uzbekistan cost, and how long does it take?
Voluntary liquidation of an LLC in Uzbekistan as a turnkey service — from the participants' resolution to removal from the register — costs from 5,000,000 UZS at Pactum as of November 2026. Third-party costs (a notary for a power of attorney, the archive, a valuer — if needed) are paid separately, and Law No. ZRU-600 sets no state fee for the liquidation entry. Under the Regulation approved by Resolution No. 704 of the Cabinet of Ministers of the Republic of Uzbekistan of 21 August 2019, the whole procedure must not exceed 6 months from the moment the registering authority is notified: creditors get at least 2 months, and the tax audit lasts no more than 30 calendar days. We do not promise the duration of the tax audit: it depends on the tax authority and on the state of the company's records.
These are not abstract risks but the scenarios that break deals and turn decisions of state authorities against you.
Money leaves the accounts only on the liquidator's instruction, and the main account is closed only after the conclusions of the tax authority and the Enforcement Bureau. The procedure stalls.
Typical mistake: Going to close the account before the registrar has been notified. The order is the reverse: resolution, a copy to the registrar and the banks, and only then the tax authority, the Bureau and closing the account.
There is no evidence that creditors were warned, and claims you did not know about surface after the settlements.
Typical mistake: Assuming the notice on the registrar's website is enough. The liquidator must notify known creditors in writing, with confirmation of receipt.
This is prohibited, and a breach of the procedure falls on the participants and the liquidator: they answer for the lawfulness of the documents filed.
Typical mistake: Treating the balance on the account as ordinary profit. From the date the registrar is notified of the resolution, declaring dividends and amending the constituent documents are prohibited (clause 18 of Regulation No. 704).
The main account cannot be closed, and without the bank's certificate the registrar will not make the liquidation entry.
Typical mistake: Not checking the account queue in advance. The debt in file No. 2 must be paid and the arrest lifted first, and only then can the account be closed.
Voluntary liquidation is terminated, bank accounts are restored and the relief from penalty interest is lost.
Typical mistake: Dragging out the collection of documents from the participants or leaving the archive undone. The six months run from the notification of the registrar, and the package must reach it in full.
Voluntary liquidation ends here: the liquidator must go to the economic court rather than continue closing the company.
Typical mistake: Starting an ordinary liquidation despite obvious signs of insolvency. If creditors' claims cannot be satisfied in full, this is already a different procedure.
We prepare the resolution on liquidation and appointment of the liquidator (minutes or a sole participant's decision) and file a copy with the registrar in person or online. No notary is needed for the resolution itself.
We send a copy of the resolution to the banks with signature specimen cards and notify known creditors in writing, with confirmation of receipt.
We establish whether an audit is carried out in your case and, if it is, we handle it: documents, the audit report, calculations for the audited period.
We prepare the interim and liquidation balance sheets and reconcile settlements with creditors in the order set by the Civil Code.
We close the main account after the conclusions of the tax authority and the Bureau and file the company's documents with the archive against an inventory.
We see the matter through to the liquidation entry and report on every stage, so you can see what has been done and what remains.
We check whether the assets cover the settlements and whether there are signs of insolvency, an arrest on the account or enforcement documents. If liquidation is not possible, we say so at once.
The participants adopt the resolution and appoint the liquidator. The former head hands over the documents, the seal and the property against an inventory.
A copy of the resolution goes to the registrar and the banks, the company receives the status “in liquidation”, employees are dismissed and an inventory is taken.
The registrar posts the notice on its website, and the liquidator notifies known creditors in writing.
The tax authority starts the audit within 3 working days and completes it within no more than 30 calendar days. This is the limit set by law, not our promise: the timing depends on the tax authority and on your records.
Interim balance sheet, reply to creditors, settlements in order of priority, liquidation balance sheet, closing the main account and filing the documents with the archive.
The registrar makes the liquidation entry, and the company is considered liquidated from the moment of that entry.
Every point links to the primary source so that you can check it yourself.
Voluntary liquidation of an LLC follows the Regulation approved by Cabinet of Ministers Resolution No. 704 of 21 August 2019: the whole procedure must not exceed 6 months from the moment the registering authority (a Public Services Centre) is notified of the decision (Annex 1, clause 38).
lex.uz — Annex 1 to Resolution No. 704, clause 38 (in Uzbek)If the document package does not reach the registrar within 6 months, voluntary liquidation is terminated, bank accounts are restored and the relief from penalty interest is lost (clauses 38–39 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clauses 38–39 (in Uzbek)The decision to liquidate and to appoint the liquidator is taken by the general meeting of participants of the LLC or by the sole participant; this is the meeting's exclusive competence (Articles 31 and 66 of Law No. ZRU-1137 of 21 April 2026, in force from 22 July 2026).
lex.uz — Articles 31, 66 of Law No. ZRU-1137Law No. ZRU-1137 leaves the liquidation procedure “determined by legislation”, so the deadlines and documents are still set by Regulation No. 704 (Article 66).
lex.uz — Article 66 of Law No. ZRU-1137The liquidator files a copy of the resolution with the registrar no later than the next working day, in person or online; the Regulation does not require the resolution to be notarised (clause 16 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clause 16 (in Uzbek)If a participant votes through a representative, the power of attorney from an individual is notarised (Article 35 of Law No. ZRU-1137).
lex.uz — Article 35 of Law No. ZRU-1137The liquidation notice is posted on the website of the registering authority, and creditors have at least two months to file claims (Civil Code Art. 55; clause 17 of Regulation No. 704).
lex.uz — Article 55 of the Civil CodeThe tax audit on liquidation starts within 3 working days after the registrar is notified and lasts no more than 30 calendar days; it covers the period since the last audit or registration, but no more than three years (clause 21 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clause 21 (in Uzbek)The audit is not carried out if the company conducted no financial and economic activity and has no tax debt, or if over three years its revenue did not exceed 10 billion UZS with no debts and a low tax risk, or at medium risk with a conclusion from a tax adviser or auditor (clause 21 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clause 21 (in Uzbek)Creditors are paid in order of priority: first employment claims of citizens, alimony, authors' fees and compensation for harm to life and health, then the state budget and targeted state funds, then the remaining creditors (Civil Code Art. 56; clause 24 of Regulation No. 704).
lex.uz — Article 56 of the Civil CodeIf creditors' claims cannot be satisfied in full, the liquidator must apply to the economic court with an insolvency petition, and voluntary liquidation ends once the company is declared bankrupt (clause 30 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clause 30 (in Uzbek)From the date the registration authority is notified of the liquidation resolution it is prohibited to declare dividends (as amended by Resolution No. 563 of 13 October 2026) and to amend the constituent documents (clause 18(a) of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clause 18 (in Uzbek)Law No. ZRU-600 “On State Duty” sets no state fee for the liquidation entry; no fee is charged for deregistration with the tax authority (Tax Code Art. 126).
lex.uz — Law No. ZRU-600; Tax Code Art. 126The participants and the liquidator answer for the accuracy and lawfulness of the documents filed with the registrar and the tax authority (clause 47); those at fault for breaching the procedure compensate the harm caused to creditors, participants or third parties (clause 48 of Regulation No. 704).
lex.uz — Annex 1 to Resolution No. 704, clauses 47–48 (in Uzbek)If the company's money is not enough for its taxes, the remaining debt may be paid by the participants within the limits and in the manner established by legislation (Tax Code Art. 91, 96).
lex.uz — Articles 91, 96 of the Tax CodeA non-operating company with no tax debt and no property is moved to the dormant regime; if activity is not restored within a year, the registrar removes it from the register within 3 working days (Annex 2 to Resolution No. 704, clauses 9, 14, 16).
lex.uz — Annex 2 to Resolution No. 704, clauses 9, 14, 16 (in Uzbek)The "Second Chance" amnesty for small and medium-sized businesses runs until 31.12.2026: if the tax debt (excluding penalty interest) that arose before the amnesty is paid in full by that date, the penalty interest on it is written off — provided there is no such debt as of 01.01.2027. From 01.01.2027 an application to terminate or suspend activity must state the reasons (paras 5, 7 of Presidential Decree No. UP-175 of 27.08.2026).
lex.uz — Decree No. UP-175, paras 5, 7From 18.11.2026 a business may suspend its activity on its own application to the registration authority; this is a ground for suspending tax and statistical reporting and the calculation of taxes. The procedure is set by the Cabinet of Ministers (Art. 42¹ of the Law "On Guarantees of Freedom of Entrepreneurial Activity" as amended by Law ZRU-1168).
lex.uz — Law ZRU-1168, Art. 1 (Art. 42¹)| What we compare | Voluntary liquidation | Dormant regime (Annex 2) |
|---|---|---|
| When it fits | The assets are enough to settle with creditors | The company is non-operating and has no tax debt or property |
| Who starts it | The participants by their resolution; the liquidator runs the procedure | The tax authority submits a proposal if liquidation has not started within 10 working days |
| Timing | No more than 6 months from the registrar's notification | A year to restore activity, then 3 working days to remove from the register |
| What happens to debts | Paid in the order of priority set by Civil Code Art. 56 | Any tax debt found is collected; the cash left on the accounts goes to the local budget |
| Risk | Missing the deadlines, leaving an arrest on the account, skipping the notice to creditors | Unclear debts and transactions are left unclosed |
The dormant regime is not a way to get rid of debts. If the company had transactions, creditors or property, an ordinary voluntary liquidation is the safer route. If there is nothing to settle with, an insolvency procedure is needed.
We will go through your situation, say what can realistically be done and in what time, and name the fee once we understand the scope. Any figure before that would be invented.
Want to talk it through with a lawyer first?
60-minute consultation — 300 000 UZS, paid in advance. The fee is credited toward the service if you go ahead.
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This material is for reference and is not legal advice on your particular situation. Rules and tariffs change — check the current wording through the links to the primary sources above. To have your case assessed, send a request.