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CONSTITUTIONAL LAW OF THE REPUBLIC OF UZBEKISTAN
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On the International Digital Technologies Center
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Adopted by the Legislative Chamber on August 4, 2026 Approved by the Senate on August 8, 2026
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SECTION I. GENERAL PROVISIONS
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Chapter 1. Fundamental Provisions
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Article 1. Purpose and Scope of this Constitutional Law
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The purpose of this Constitutional Law is to define the status of the International Digital Technologies Center (hereinafter referred to as the “Center”) as a special territory, and the special legal regime operating within the territory of the Center.
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This Constitutional Law establishes a special legal regime in the following areas:
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the creation, testing and implementation of innovations, services and products within the framework of the “Regulatory Sandbox”;
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the conduct of entrepreneurial activity aimed at attracting investment into the field of digital technologies and at promoting export activity in that field;
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civil, corporate and commercial law relations;
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civil and economic procedural relations;
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customs affairs and taxation;
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labour relations;
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financial and banking activity, and the conduct of currency operations;
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data protection, the processing of personal data and the protection thereof;
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the provision of public services;
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the protection of intellectual property.
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Article 2. Law Applicable in the International Digital Technologies Center
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Within the territory of the Center, special legislation shall apply in the following order of priority established by this Article:
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this Constitutional Law;
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decrees and resolutions of the President of the Republic of Uzbekistan adopted in accordance with this Constitutional Law on matters concerning the establishment and activation of the Center, the alteration of its boundaries, strategic governance, the appointment of key officials, and other matters that are directly assigned under this Constitutional Law to the powers of the President of the Republic of Uzbekistan;
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resolutions of the Center adopted on the basis of and in accordance with this Constitutional Law and regulating matters falling within its jurisdiction (hereinafter referred to as the “resolutions of the Center”);
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where necessary, the common law, the principles and rules of equity of England and Wales, provided that they do not conflict with the Constitution of the Republic of Uzbekistan, this Constitutional Law and the resolutions of the Center;
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the acts of legislation of the Republic of Uzbekistan, applied to the extent not regulated by this Constitutional Law and the resolutions of the Center and not conflicting with them.
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The procedure for the development, registration, entry into force, publication, amendment and supplementation, repeal, as well as the suspension and termination of the effect of the resolutions of the Center shall be determined by resolutions of the Governing Council.
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Within the territory of the Center, the obligations arising from international treaties of the Republic of Uzbekistan and the following acts of legislation shall apply:
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legislation on criminal offences and criminal procedural legislation in accordance with the provisions of Article 7 of this Constitutional Law;
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legislation on administrative liability in accordance with the provisions of Article 6 of this Constitutional Law;
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legislation on national security, defence, countering the legalisation of proceeds from criminal activity, the financing of terrorism and the financing of the proliferation of weapons of mass destruction, immigration control, family, environmental protection, state of emergency, sanitary and epidemiological welfare and public health;
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legislation connected with the compulsory execution of judicial acts and acts of other bodies;
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with respect to the activities and services of participants of the Tashkent International Financial Center within the territory of the Center, the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center” and the applicable law specified in Article 8 thereof;
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other acts of legislation where their application is expressly provided for by this Constitutional Law or the resolutions of the Center.
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International treaties ratified by the Republic of Uzbekistan shall apply within the territory of the Center to the extent that they are directly applicable to the subjects of the Center.
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If an international treaty of the Republic of Uzbekistan establishes rules other than those provided for by the special legislation of the Center, the rules of the international treaty shall apply.
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Within the territory of the Center, the resolutions adopted by the Center within its jurisdiction shall prevail over any regulatory legal acts that conflict with such resolutions, except for the Constitution of the Republic of Uzbekistan, this Constitutional Law and international treaties ratified by the Republic of Uzbekistan.
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With respect to the subjects of the Center, the resolutions of the Center may establish additional or expanded requirements, in addition to the requirements for countering the legalisation of proceeds from criminal activity, the financing of terrorism and the financing of the proliferation of weapons of mass destruction, established by the acts of legislation of the Republic of Uzbekistan referred to in the fifth paragraph of part three of this Article.
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Except in the cases provided for in part three of this Article, the relevant legislation of the Republic of Uzbekistan or administrative acts of any state body or agency concerning matters falling within the jurisdiction of the Center under this Constitutional Law and the resolutions of the Center shall not apply to the subjects of the Center, except in the special cases directly provided for by this Constitutional Law or the resolutions of the Center.
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Article 3. Main Concepts
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The following main concepts are used in this Constitutional Law:
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participants of the Center — the residents and investors of the Center;
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subjects of the Center — the bodies of the Center, its participants and their employees, as well as accredited partners;
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special legal regime — the aggregate of legal norms established by the special legislation, which define the special conditions for the regulation of social relations and which apply to the subjects of the Center within the territory of the Center;
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Regulatory Sandbox — an experimental legal environment created for the creation, testing and implementation of innovative technologies, products and services within the territory of the Center.
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Article 4. Special Legal Regime of the Center
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The special legal regime established by this Constitutional Law shall be in effect until the year 2100.
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The special legal regime shall apply to the types of activity approved by the Governing Council.
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For the purpose of protecting the interests of the Republic of Uzbekistan and preventing threats to security, the Governing Council shall be entitled to establish restrictions on the use of the special legal regime with respect to individual subjects of the Center.
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Relations between the bodies of the Center and its other subjects shall be based on contracts concluded between them.
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The opportunities, preferences and incentives granted within the framework of the special legal regime are guaranteed, and no amendment thereof in a manner that worsens the position of the beneficiary, nor any termination thereof, shall be permitted before the expiry of their period of validity.
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Article 5. Territory of Operation of the Special Legal Regime
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The special legal regime shall operate within the territory of the Center, within the boundaries established by the President of the Republic of Uzbekistan.
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In cases where participants of the Center have a need to implement their projects outside the Center, the special legal regime may also operate within such territory, provided that the territory on which the said projects are implemented has been recognised as a production territory.
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The recognition of a territory outside the Center as a production territory shall be permitted where it is used for the following purposes:
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for use within the framework of the “Regulatory Sandbox”;
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for the placement of research centers, data storage and processing centers (data centers), and production facilities within the framework of projects implemented within the territory of the Center;
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for the establishment of educational institutions within the framework of projects implemented within the territory of the Center;
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for the creation of other infrastructure facilities determined by a resolution of the Governing Council.
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The recognition of a particular territory as a production territory, including the establishment and revocation of the criteria for such recognition and the establishment and amendment of the boundaries of the production territory, shall be carried out on the basis of a decree of the President of the Republic of Uzbekistan.
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On the basis of the resolutions of the Center, the creation of virtual offices and the engagement of participants of the Center to take part in a remote format shall be permitted, and the special legal regime shall also operate within the framework of such offices.
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Article 6. Particular Features of the Application of the Legislation on Administrative Liability
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If acts (omissions) committed by subjects of the Center within the territory of the Center, which are connected with a violation of the legislation on currency values, customs affairs, taxation or competition, as well as of the rules of trade or the provision of services, and for which administrative liability is established under the Code of the Republic of Uzbekistan on Administrative Liability, by their nature constitute a commercial, economic or civil-law dispute, constitute a violation of the requirements of the Administration of the Center, arise from such requirements or are deemed to be connected with them, and may be resolved within the framework of this Constitutional Law or the resolutions of the Center, the Administration of the Center shall, as a matter of priority, apply the economic or civil-law measures, or regulatory or administrative measures of influence, available within the jurisdiction of the Center.
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The list of acts (omissions) referred to in part one of this Article and the measures of influence applicable thereto shall be determined by resolutions of the Governing Council.
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The Administration of the Center shall not refer materials in the cases provided for by part one of this Article to the authorised bodies of the Republic of Uzbekistan for the institution of administrative-offence proceedings.
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The provisions of this Article shall apply to the participants of the Tashkent International Financial Center rendering banking and financial services in the Center in accordance with the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center”.
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Article 7. Exercise of Criminal Jurisdiction within the Territory of the Center
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If acts (omissions) committed by subjects of the Center within the territory of the Center, which are connected with a violation of the legislation on currency values, customs affairs, taxation or competition, as well as of the rules of trade or the provision of services, and for which criminal liability is established under the Criminal Code of the Republic of Uzbekistan, by their nature constitute a commercial, economic or civil-law dispute, constitute a violation of the requirements of the Administration of the Center, arise from such requirements or are deemed to be connected with them, and may be resolved within the framework of this Constitutional Law or the resolutions of the Center, the Administration of the Center shall, as a matter of priority, apply the economic or civil-law measures, or regulatory or administrative measures of influence, available within the jurisdiction of the Center.
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The list of acts (omissions) referred to in part one of this Article and the measures of influence applicable thereto shall be determined by resolutions of the Governing Council.
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The Administration of the Center shall not refer materials in the cases provided for by part one of this Article to the authorised bodies of the Republic of Uzbekistan for resolving the issue of instituting criminal proceedings, conducting an investigation or carrying out criminal prosecution.
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This Article shall not be construed as limiting the jurisdiction of the authorised law-enforcement bodies of the Republic of Uzbekistan in respect of acts that are recognised as crimes under the legislation of the Republic of Uzbekistan and cannot be adequately resolved within the Center through the application of civil-law measures, or regulatory or administrative measures of influence. In such cases, the relevant body of the Center shall cooperate fully with the authorised law-enforcement bodies and provide the necessary assistance for the conduct of an investigation and criminal prosecution in respect of the relevant matter.
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The Administration of the Center shall be entitled to conclude cooperation agreements with the authorised law-enforcement bodies of the Republic of Uzbekistan for the purpose of ensuring the priority application of civil-law measures, regulatory measures and administrative measures of influence in accordance with this Article, as well as establishing agreed procedures for the consideration of matters that may fall within the jurisdiction of the Center and national criminal jurisdiction.
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The provisions of this Article shall apply to the participants of the Tashkent International Financial Center rendering banking and financial services in the Center in accordance with the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center”.
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Article 8. Use of the Name of the Center
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The name “International Digital Technologies Center” is an official name protected by the State.
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The subjects of the Center shall be entitled to use this name in the manner established by this Constitutional Law and the resolutions of the Center.
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The use of this name in a manner that is inaccurate, misleading, or that creates a false impression of an affiliation with the Center, is prohibited.
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Article 9. Fundamental Principles of the Activity of the Center
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The fundamental principles of the activity of the Center are:
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openness and transparency;
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the provision of a level competitive environment;
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good faith;
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innovativeness;
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a flexible approach;
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efficiency and effectiveness;
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environmental safety;
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a guarantee of protection against the worsening of conditions;
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independence.
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Article 10. Interaction of the Center with State Bodies
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The state bodies and organisations of the Republic of Uzbekistan, as well as their officials (hereinafter referred to as the “state bodies”), shall facilitate the development of the Center, the achievement of the goals of the Center and the fulfilment of the tasks assigned to it.
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The state bodies shall interact with the Center in the following directions:
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the provision to the bodies of the Center of methodological, informational and advisory assistance in the formation and regulation of the relevant areas;
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the approval of draft resolutions of the Center in the cases expressly provided for by this Constitutional Law;
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ensuring the possibility of the mutual use of necessary information by means of electronic interaction, through the integration of the information systems of the state bodies with the information systems of the Center, for the purpose of fulfilling the tasks assigned to the Center;
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in other directions established by this Constitutional Law.
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Draft regulatory legal acts applied to the activity of the Center, including with respect to the subjects of the Center, shall be subject to mandatory approval by the Governing Council.
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Supervision of the activity of business entities in the areas in which the special legal regime operates shall be carried out with due regard to the resolutions of the Center governing such areas, and with the participation of representatives of the bodies of the Center. The procedure for supervising the activity of business entities shall be determined by the Governing Council, in coordination with the state bodies authorised, in accordance with the legislation of the Republic of Uzbekistan, to supervise the activity of business entities in such areas.
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Chapter 2. Regulatory Legal Acts and the Language of Records Management of the Center
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Article 11. Resolutions of the Center
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The resolutions of the Center are documents adopted by its bodies and aimed at establishing, amending or repealing legal norms binding upon all persons within the territory of the Center.
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The resolutions of the Center are based on the provisions of this Constitutional Law, on elements of the common law of England and Wales, and/or on the standards of leading international financial centers.
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All resolutions of the Center shall be subject to mandatory publication in the English language in the official sources of the Center. In this connection, unless a later date is specified in the resolution of the Center itself, it shall enter into force on the day of its official publication. A resolution of the Center that has not been officially published shall have no legal force or effect and shall not be binding on the subjects of the Center.
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The procedure for the development, coordination with competent authorities, registration, publication, enactment, amendment and supplementation, suspension, invalidation, and termination of resolutions of the Center, as well as the correlation of resolutions of the Center, shall be determined by the Governing Council.
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Resolutions of the Governing Council shall be adopted collegially by a simple majority of votes. In the event of an equality of votes, the vote of the Chairperson of the Governing Council shall be decisive.
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Resolutions of the Governing Council concerning the activity of the Center shall be developed by the Administration of the Center on the basis of leading international experience and standards.
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Resolutions of the Governing Council may undergo legal examination with the involvement of international legal organisations.
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Article 12. Types of Resolutions of the Center
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The resolutions of the Center comprise the following resolutions, adopted within the limits of the powers established by this Constitutional Law:
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resolutions of the Governing Council;
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resolutions adopted by the Administration of the Center, in the manner established by the Governing Council, in the form of regulations, rules and other documents.
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Resolutions of the Governing Council shall have higher legal force than resolutions of the Administration of the Center.
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Article 13. Language of Records Management of the Center
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The official language of records management of the Center is the English language. Official records management may, where necessary, be conducted in the state language and in other languages.
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The Administration of the Center shall, where necessary, ensure the translation of documents into the state language.
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Unless a different procedure is established by agreement of the parties, all transactions of the participants of the Center concluded in written form shall be executed in the English language.
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In relations with state bodies, including when submitting applications, proposals and complaints, when using public services, when maintaining settlement, financial-reporting, statistical and other reporting documents, as well as in other cases where the special legal regime does not apply, records management may, at the discretion of the parties, be conducted in the state language or in another language. In all such cases, the existence of a text of the document in the English language is mandatory. If the original of a document is drawn up solely in the state language or in another language, a duly certified translation of the document into the English language must be attached thereto.
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In the event of any discrepancies or contradictions between the texts of a document in different languages, the text of the document in the English language shall be deemed to have absolute priority for the purposes of interpretation and application of the law by the Center within the limits of its jurisdiction.
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Within the framework of the special legal regime, the procedure for certifying the translation of documents carried out for the purposes of this Constitutional Law shall be determined by a resolution of the Center.
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SECTION II. SUBJECTS OF THE CENTER
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Chapter 3. Bodies of the Center
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Article 14. Bodies of the Center
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The bodies of the Center are:
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the Governing Council;
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the Administration of the Center.
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The bodies of the Center shall carry out their activity independently, within the limits of the powers granted to them, in accordance with this Constitutional Law and the resolutions of the Center.
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§ 1. The Governing Council
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Article 15. The Governing Council
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The Governing Council is a collegial body that determines the strategic directions of the activity of the Center and exercises its supreme management.
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The composition of the Governing Council shall be approved by the President of the Republic of Uzbekistan.
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The President of the Republic of Uzbekistan is the Chairperson of the Governing Council.
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Article 16. Tasks of the Governing Council
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The tasks of the Governing Council are:
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the determination of the priority directions and the general rules on the principal matters within the framework of the special legal regime of the Center;
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the determination of the principal conditions for the application of the special legal regime of the Center, as well as of the legal foundations of the activity of the bodies of the Center;
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the approval of target indicators for the development of the Center and the exercise of general control over their achievement;
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the adoption of resolutions on matters of the institutional development of the Center, including the protection of the rights of participants of the Center, as well as the improvement of regulatory instruments and the formation, for the participants of the Center, of an environment of legal certainty and predictability;
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ensuring the long-term legal protection of investors and investments, as well as the establishment of guarantees of the inviolability of private property and investments.
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Article 17. Powers of the Governing Council
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The Governing Council shall have the following powers:
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the adoption of resolutions on the matters provided for by this Constitutional Law;
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determining the procedure for the consideration of offences provided for by this Constitutional Law, the giving of a legal assessment thereof, and the application of economic or civil-law measures, or regulatory or administrative measures of influence;
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the determination of the structure of the bodies of the Center;
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the creation of other bodies for the achievement of the goals of this Constitutional Law, the determination of their form, powers and functions, as well as their liquidation and reorganisation;
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the granting to participants of the Center of additional incentives and preferences, as well as the determination of the areas applied within the framework of the special legal regime, the conditions of their operation and the procedure for their extension and revocation;
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interaction with state bodies;
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the creation and liquidation of commissions and working groups;
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the repeal of resolutions of the Administration of the Center;
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the resolution of other matters concerning the activity of the Center.
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§ 2. The Administration of the Center
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Article 18. The Administration of the Center
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The Administration of the Center is the executive body that ensures the functioning of the Center.
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The Administration of the Center performs the functions of the working body of the Governing Council.
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The Administration of the Center is established in the form of a joint-stock company.
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Article 19. Tasks of the Administration of the Center
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The tasks of the Administration of the Center are:
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the provision of assistance to participants of the Center, the rendering to them of advisory and informational support, and the creation of the conditions necessary for their effective activity, including the creation and development of the infrastructure of the Center;
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the organisation of control over compliance with the resolutions of the Center, the monitoring of the projects being implemented, and the assessment of their effectiveness.
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Article 20. Powers of the Administration of the Center
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The Administration of the Center shall have the following powers:
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the adoption of the resolutions of the Center in accordance with this Constitutional Law, including the approval of regulations, rules, procedural rules and other documents;
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the exercise of control over the implementation of the resolutions of the Center, as well as over compliance with the rules and standards of the Center;
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the analysis and verification of the conformity of participants of the Center with the established requirements;
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the monitoring and assessment of the testing processes conducted within the framework of the “Regulatory Sandbox”;
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the suspension or termination of testing conducted within the framework of the “Regulatory Sandbox”;
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the consideration of offences in the cases provided for by this Constitutional Law, the giving of a legal assessment thereof, and the application of economic or civil-law measures, or regulatory or administrative measures of influence.
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The Administration of the Center may also hold other powers in accordance with this Constitutional Law and the resolutions of the Governing Council.
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Article 21. Financing of the Activity of the Administration of the Center
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The Administration of the Center has its own budget, formed from the funds allocated by the shareholder or shareholders, the fees and payments paid by the participants of the Center, as well as from other sources not prohibited by the resolutions of the Center and the acts of legislation of the Republic of Uzbekistan.
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Chapter 4. Participants of the Center
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Article 22. Residents of the Center
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Legal entities carrying out their activity within the territory of the Center in the types of activity approved by the Governing Council shall be recognised as residents of the Center.
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In the Center, legal entities may carry out activity in the forms provided for by the resolutions of the Center, including in the following organisational and legal forms:
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in the form of a legal entity established in accordance with the law applicable within the territory of the Center;
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in the form of a legal entity established outside the jurisdiction of the Center;
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as a branch or representative office of a foreign legal entity, as well as another entity permitted to carry out activity in the manner established by the resolutions of the Center.
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The status of resident of the Center shall be granted following completion of the procedures for the registration of the legal entity and entry into the register of participants of the Center, in the manner established by the resolutions of the Center.
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The resolutions of the Center may establish, with respect to residents, additional requirements and criteria, including:
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the types and conditions of activity carried out;
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the procedure for registration and the conduct of activity;
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the grounds for and procedure for the suspension or termination of resident status.
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Article 23. Register of Participants of the Center
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The register of participants of the Center is the official database of the Center containing information on the participants of the Center, including information on the acquisition, suspension and termination of the status of participant of the Center.
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The procedure for the formation and maintenance of the register of participants of the Center, the composition of the information entered therein, the procedure for the provision and updating thereof, as well as the procedure for the use of this register, shall be determined by the resolutions of the Center.
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Chapter 5. Investment Activity within the Territory of the Center, Categories of Investors and Accredited Partners
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Article 24. Investment Activity
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Investment activity within the territory of the Center is directed towards:
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enhancing the investment attractiveness of the Center and creating favourable conditions for the making of investments;
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the development and implementation of guarantees of the rights and lawful interests of investors, including mechanisms for the protection of investments;
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the formation of an ecosystem of alternative investments, including venture investments.
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With respect to investors and investments, on the basis of the principle of secure protection and subject to compliance with the resolutions of the Center, an aggregate of guarantees aimed at protecting the rights and lawful interests of the participants of the Center shall apply.
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Article 25. Tasks of the Center within the Framework of Investment Activity
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Within the framework of the conduct of investment activity, the Center performs the following tasks:
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facilitating the implementation of investment projects, including investment projects implemented with the attraction and use of venture investments and other alternative forms of financing, as well as the coordination of these processes;
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participation in the preparation, conclusion and support of investment transactions, including the provision of methodological and organisational assistance on legal, financial and other matters;
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the organisation of interaction among investors, start-ups, venture funds and other subjects of investment activity;
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the performance of other tasks connected with investment activity that are provided for by this Constitutional Law and the resolutions of the Center.
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Article 26. The Concept of an Investor and Categories of Investors
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An investor is recognised as a natural or legal person carrying out investment activity within the territory of the Center in the manner established by this Constitutional Law and the resolutions of the Center.
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Investors, based on the particular features of their investment activity, are divided into the following categories:
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institutional investor;
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start-up investor;
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resident-investor;
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infrastructure investor.
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The criteria for classifying investors into the said categories, as well as the conditions and procedure for their conduct of investment activity within the territory of the Center, shall be determined by the resolutions of the Center.
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Article 27. Institutional Investor
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An investment fund, a venture fund, a financial institution, as well as any other investor carrying out investment activity, shall be recognised as an institutional investor in the manner established by the resolutions of the Center.
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With respect to institutional investors, the special legal regime of the Center, including the incentives, preferences and other support measures provided for by this Constitutional Law and the resolutions of the Center, shall apply in full.
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The procedure for the granting, suspension and termination of the status of institutional investor, the requirements and criteria applicable to such investors, as well as the procedure, conditions and mechanisms for the application to them of the incentives, preferences and support measures provided for by this Constitutional Law, shall be determined by the resolutions of the Center.
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Article 28. Start-up Investor
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A natural or legal person making direct investments in start-up projects implemented within the territory of the Center shall be recognised as a start-up investor.
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Unless otherwise provided for by the resolutions of the Center, separate registration of start-up investors as a participant of the Center shall not be required.
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With respect to the direct investments of start-up investors, the special legal regime established by this Constitutional Law and the resolutions of the Center shall apply, on the basis that the object of investment is a start-up implemented within the territory of the Center.
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The procedure for making direct investments in start-up projects, including the types, forms and conditions of such investments and the requirements applicable to them, shall be determined by this Constitutional Law and the corresponding resolutions of the Center.
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With respect to the income derived from the investments made by start-up investors in start-up projects within the territory of the Center, including income derived in the form of dividends, the tax and customs incentives provided for by this Constitutional Law shall apply.
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Article 29. Resident-Investor
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A resident of the Center shall, in addition to carrying out its principal activity, be entitled to make investments in start-up projects implemented within the territory of the Center, and a resident of the Center that has exercised such right shall be recognised as a resident-investor.
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With respect to the investment activity of a resident-investor, the special legal regime of the Center, including the incentives, preferences and other support measures provided for by this Constitutional Law and the resolutions of the Center, shall apply in full.
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The resolutions of the Center may establish, with respect to a resident-investor, additional requirements and criteria, including the procedure for and conditions of the conduct of investment activity by the resident-investor and restrictions on the conduct of such activity.
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Article 30. Infrastructure Investor
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A natural and/or legal person investing in the construction, reconstruction or modernisation works, and in the creation of, research and development centers, offices and production buildings and infrastructure facilities for the implementation of infrastructure projects for the purpose of developing the territory of the Center, shall be recognised as an infrastructure investor.
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With respect to infrastructure investors, the special legal regime of the Center shall not apply, except in the cases provided for by part three of this Article.
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Infrastructure investors shall be exempt from all taxes on the income derived from the sale and leasing of the facilities of infrastructure projects that have been commissioned.
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The list of infrastructure projects, as well as the conditions for the use of tax incentives by an infrastructure investor, shall be determined by the resolutions of the Center.
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Article 31. Guarantees of the Rights of Subjects of the Center
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The subjects of the Center shall be entitled to freely carry out investment activity in the manner established by this Constitutional Law and the resolutions of the Center, to independently determine the volume, types and forms of investments and the areas and directions in which investments are made, as well as to freely dispose of the income derived as a result of their investment activity.
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The funds, assets, investments, property and property rights of the bodies of the Center, the participants of the Center and their employees, located within the territory of the Center or formed in accordance with this Constitutional Law and the resolutions of the Center, shall not be subject to confiscation, nationalisation, expropriation, sequestration, freezing or any restriction, in any manner, on the ownership thereof or the free disposal thereof, except for final and binding judgments or rulings of the Tashkent International Commercial Court issued in accordance with this Constitutional Law and the resolutions of the Center, as well as restrictions applied in accordance with the legislation or the resolutions of the Center concerning the combating of the legalisation of proceeds from criminal activity, the financing of terrorism and the financing of the proliferation of weapons of mass destruction, sanctions, criminal proceeds or insolvency matters.
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Any measure applied in accordance with this Article shall be lawful, proportionate and applied with due observance of the relevant procedural guarantees, and may be reviewed by a court in accordance with this Constitutional Law and the resolutions of the Center.
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The protective measures established by this Article may not be reduced or restricted by any document of a state body or organisation of the Republic of Uzbekistan located outside the territory of the Center. Any document providing for such reduction or restriction shall have no legal force and shall not apply within the territory of the Center to the extent of such reduction or restriction.
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Article 32. Protection of the Lawful Interests of Subjects of the Center
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In accordance with the resolutions of the Center, and subject to compliance with the requirements established by those resolutions, the protection of the lawful interests of subjects of the Center within the framework of their activity shall be ensured.
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The protection of the lawful interests of subjects of the Center includes:
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the non-application of liability on the basis of requirements that were not in effect at the time the act was committed, owing to a change in the legislation or regulatory practice;
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the application by state bodies of measures of influence — such as the restriction, suspension or termination of activity or the revocation of a licence — only on the grounds provided for by the resolutions of the Center;
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the conduct of inspections and control measures with respect to a participant of the Center on the basis of the principle of risk management and with the participation of the bodies of the Center.
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The protection of the lawful interests of participants of the Center shall not apply to relations connected with instances of committed offences, fraud or corruption, or with instances of harm caused to the life and/or health of a person.
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The resolutions of the Center shall determine the mechanisms for the protection of the lawful interests of subjects of the Center, including the procedures and the criteria for their monitoring and assessment.
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Article 33. Accredited Partners
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A legal or natural person that renders consulting, advisory and other services to the subjects of the Center within the territory of the Center and has completed the procedures established by the resolutions of the Center, shall be recognised as an accredited partner.
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The procedure for issuing to accredited partners a permit to carry out activity within the territory of the Center, the requirements applicable to them, as well as the procedure for the termination of the status of accredited partner, shall be determined by the resolutions of the Center.
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Accredited partners shall be obliged to comply with this Constitutional Law, the acts of legislation of the Republic of Uzbekistan, as well as the requirements and rules established by the resolutions of the Center.
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The special tax and customs regime of the Center, as well as the other incentives and preferences provided for by this Constitutional Law and the resolutions of the Center, shall not apply with respect to accredited partners.
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Chapter 6. Employees of the Bodies and Participants of the Center
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Article 34. Employees of the Bodies and Participants of the Center
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Natural persons carrying out labour activity in the bodies of, or with the participants of, the Center shall be recognised as employees of the bodies and participants of the Center (hereinafter referred to as the “employees”) in the following cases:
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on the basis of an employment contract (agreement);
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upon election or appointment to a position in the manner established by this Constitutional Law and the resolutions of the Center.
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The employees of the bodies and participants of the Center may be citizens of the Republic of Uzbekistan, foreign citizens or stateless persons.
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The bodies and participants of the Center shall take measures to create for their employees the conditions for the conduct of labour activity, and to observe and protect the labour rights and lawful interests of the employees.
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Article 35. The Engagement of Foreign Employees
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The bodies and participants of the Center shall be entitled to engage, for the conduct of their activity, foreign citizens and stateless persons (hereinafter referred to as the “foreign employees”) in the manner established by the legislation of the Republic of Uzbekistan and the resolutions of the Center.
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Foreign employees shall, for the conduct of their professional activity, be afforded the guarantees of the protection of labour rights and lawful interests provided for by this Constitutional Law and the resolutions of the Center, and the conditions necessary for this purpose shall be created.
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Article 36. Entry of Foreign Employees into the Territory of the Republic of Uzbekistan and Stay Therein
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The entry visa of foreign employees arriving in the Republic of Uzbekistan for the purpose of carrying out activity in the Center shall be issued:
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through the consular institutions of the Republic of Uzbekistan;
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at the international airports of the Republic of Uzbekistan — through the authorised subdivisions, in the manner established by the acts of legislation of the Republic of Uzbekistan;
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within the territory of the Republic of Uzbekistan — through the internal affairs bodies, in the manner established by the acts of legislation of the Republic of Uzbekistan.
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Foreign employees and the members of their families shall be issued entry visas for a period of up to three years.
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The issuance of visas to foreign employees and the members of their families, and the extension, reduction and annulment of the period of validity of visas, shall be carried out on the basis of a representation (petition) of the Administration of the Center, in accordance with the requirements of the acts of legislation of the Republic of Uzbekistan.
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In this connection, the period of validity of visas issued to foreign employees and the members of their families may be extended, on the basis of a representation (petition) of the Administration of the Center, without their departure from the territory of the Republic of Uzbekistan, in the manner established by the acts of legislation of the Republic of Uzbekistan.
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Article 37. Confirmation of the Right to Carry Out Labour Activity within the Territory of the Republic of Uzbekistan
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Foreign employees engaged for work by the bodies and participants of the Center shall be exempt from the obligation to obtain confirmation of the right to carry out labour activity within the territory of the Republic of Uzbekistan.
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The restrictions and quotas established under the general procedure by the acts of legislation of the Republic of Uzbekistan shall not apply with respect to the foreign employees referred to in part one of this Article.
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For the purpose of applying the incentives provided for by this Article, the procedure for engaging foreign employees and confirming their status shall be determined by the resolutions of the Center.
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Article 38. Registration of Foreign Employees and the Maintenance of Records Thereof
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The employment of foreign employees, including their registration and the maintenance of records thereof, shall be carried out by means of the digital platform of the Center.
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The resolutions of the Center shall establish additional requirements and criteria with respect to foreign employees, as well as the procedure for their registration, the procedure for the conduct of activity by foreign employees and the termination of such activity.
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SECTION III. THE SPECIAL LEGAL REGIME
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Chapter 7. The “Regulatory Sandbox”
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Article 39. The “Regulatory Sandbox”
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The introduction of the “Regulatory Sandbox”, its use, its areas of operation, the criteria for the selection of projects therein and of the participants of the “Regulatory Sandbox”, the conditions for temporary relief or simplification, the monitoring and assessment of effectiveness, the special (testing) procedures for the application of the requirements provided for by this Constitutional Law within the framework of the “Regulatory Sandbox”, as well as the rights, obligations and liability of the participants, shall be determined by the Governing Council in accordance with this Constitutional Law.
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The “Regulatory Sandbox” shall be introduced by the Administration of the Center for a period of not more than twelve months, unless a different period is established by a resolution of the Governing Council.
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For the testing of innovative technologies, products and services within the framework of the “Regulatory Sandbox”, special regulatory sites (zones, laboratories) may be created by resolution of the Governing Council.
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Article 40. Preferences within the Framework of the “Regulatory Sandbox”
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Within the framework of the “Regulatory Sandbox”, the following preferences may be provided for:
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temporary exemption from individual requirements established by the acts of legislation of the Republic of Uzbekistan or the resolutions of the Center;
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temporary exemption from licensing and the conduct of permit procedures, in the manner established by the resolutions of the Center;
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the granting of the opportunity to use the infrastructure of the Center, including research laboratories and expert consultations;
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the creation of the opportunity to enter into relations with consumers and partners under real conditions within the framework of a limited (controlled) market.
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The resolutions of the Center may also provide for other preferences granted within the framework of the “Regulatory Sandbox”.
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Natural and/or legal persons may use an innovative technology, product or service being tested on the basis of a contract.
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The use of such innovative technologies, products or services during the period of testing within the framework of the “Regulatory Sandbox” may not serve as a ground for holding the participants liable, except for liability for harm caused to the life and/or health of a person.
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Article 41. Minimum Requirements Applicable to Testing within the Framework of the “Regulatory Sandbox”
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Innovative technologies, products and services shall be tested within the framework of the “Regulatory Sandbox” on the basis of a plan that includes the following minimum requirements:
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the establishment of the commencement and completion dates of the testing;
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the determination of the range of users and the territory in which the testing is to be conducted;
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the establishment of limits (maximum values) on the financial and other obligations of the participants of the “Regulatory Sandbox”;
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the taking of measures to protect the rights of consumers, including the provision of information on the possible risks and the conditions of use;
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the taking of measures to identify, prevent and mitigate risks, as well as to eliminate any consequences that have arisen;
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the regular submission to the Administration of the Center of a report on the process and results of the testing, in the manner and within the time limits established by the resolutions of the Center.
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The resolutions of the Center may establish additional requirements for the testing plan, including the form of the reports, the performance indicators and the criteria for the completion (termination) of the testing.
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Article 42. Completion of Testing within the Framework of the “Regulatory Sandbox”
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Following the completion of testing within the framework of the “Regulatory Sandbox”, the participants shall be obliged to submit to the Administration of the Center a final report, in the manner and within the time limits established by the resolutions of the Center.
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The final report on the testing must include:
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an analysis of the effectiveness and safety of the innovative technologies, products and services tested;
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the results of the assessment of the risks identified, a description of the measures taken, and proposals for the further mitigation of risks.
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Participants that have failed to fulfil the requirements for the testing shall be obliged to suspend the use of the innovative technologies, products and services within the territory of the Center, in the manner established by the resolutions of the Center.
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The procedure for the consideration and assessment of the final report, including the criteria for taking a resolution on the further use of the results of the testing, shall be determined by the resolutions of the Governing Council.
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Article 43. Subsequent Legal Regime Based on the Results of the “Regulatory Sandbox”
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With respect to projects that have received a positive assessment based on the results of testing within the framework of the “Regulatory Sandbox”, the following measures shall be carried out:
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the implementation of the project within the territory of the Center under the special legal regime, on the basis of a resolution of the Governing Council, and/or the continuation of the project on the basis of established restrictions and conditions, and/or the phased expansion of its scale;
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the submission to the authorised bodies of proposals for the implementation of the project throughout the entire territory, or within individual territories, of the Republic of Uzbekistan, with due regard to the results of testing within the framework of the “Regulatory Sandbox”.
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Chapter 8. Taxation
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Article 44. Special Procedure for Taxation
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Within the territory of the Center, a special procedure for taxation applies, which is governed by the resolutions of the Center in accordance with this Constitutional Law.
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The bodies and participants of the Center, as well as their employees, shall, in respect of income received by them within the framework of the special legal regime, be exempt from all taxes and fees established by the tax legislation of the Republic of Uzbekistan, save for those established in Article 46 of this Constitutional Law.
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The provisions of this Chapter shall not apply to residents of information technology parks created within the territory of the Republic of Uzbekistan, or to taxpayers that have made use of tax incentives within the framework of a special regime.
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Where there exists property, an act, the result of an act or a value, or other circumstances having a quantitative or physical characteristic, that constitute an object of taxation and have arisen outside the territory of the Center, the taxation thereof shall give rise to a tax obligation on the part of the participant of the Center in accordance with the resolutions of the Center.
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For the purposes of taxation, the accounting of the income of participants of the Center derived within the territory of the Republic of Uzbekistan and outside it, including within the territory of the Center, shall be maintained separately, depending on the source from which it is derived.
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Article 45. Particular Features of the Taxation of Investors Not Holding the Status of Participant of the Center
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Natural persons who are investors shall be exempt from the payment of personal income tax on dividends and other income derived as a result of investment activity carried out within the framework of the special legal regime of the Center.
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Legal entities that are investors shall be exempt from the payment of profit tax on dividends and other income derived as a result of investment activity carried out within the framework of the special legal regime of the Center.
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Article 46. Types of Taxes
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Within the territory of the Center, the following taxes are established with respect to the bodies and participants of the Center and their employees:
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value added tax;
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profit tax;
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personal income tax.
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The elements of the taxes referred to in part one of this Article shall be governed by the resolutions of the Center.
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Article 47. Value Added Tax
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The bodies and participants of the Center shall be recognised as taxpayers of value added tax, and shall be issued a certificate of registration for special accounting with the tax authorities as a payer of value added tax.
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The turnover from the sale of goods (services) the place of sale of which is the territory of the Center and the territory of the Republic of Uzbekistan, the turnover from the sale of goods (services) outside the Republic of Uzbekistan, as well as goods imported into the territory of the Republic of Uzbekistan, shall be objects of taxation in respect of value added tax.
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With respect to the objects of taxation in respect of value added tax referred to in part two of this Article, the tax rate shall be established in the following amounts:
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on the turnover from the sale of goods (services) within the territory of the Center and outside the Republic of Uzbekistan — a rate of zero per cent;
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on the turnover from the sale of goods (services) the place of sale of which is the Republic of Uzbekistan, and on the importation of goods into the territory of the Republic of Uzbekistan — the rate established in accordance with a resolution of the Center.
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Article 48. Profit Tax
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The income of participants of the Center derived within the framework of the priority directions of activity within the territory of the Center shall be exempt from profit tax.
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The income of participants of the Center derived from sources in the Republic of Uzbekistan shall be subject to profit tax in accordance with a resolution of the Center, irrespective of the application to such participants of the special procedure for taxation of the Center.
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Article 49. Personal Income Tax
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Foreign citizens (residents and non-residents of the Republic of Uzbekistan) recognised as highly qualified employees of the bodies or participants of the Center shall be exempt from the payment of personal income tax on income in the form of wages and dividends paid by the Center.
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Income in the form of wages paid by the Center to foreign citizens (residents and non-residents of the Republic of Uzbekistan) who are employees of the bodies or participants of the Center and who do not meet the requirements and criteria applicable to highly qualified employees shall be subject to personal income tax at a rate of 12 per cent.
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The requirements and criteria applicable to highly qualified employees shall be determined by resolutions of the Governing Council.
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Income in the form of wages paid by the Center to citizens of the Republic of Uzbekistan or stateless persons who are employees of the participants of the Center shall be subject to personal income tax at a rate of 7.5 per cent.
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For the purposes of personal income taxation, the types of income that are included in (or excluded from) the aggregate income of citizens of the Republic of Uzbekistan or stateless persons who are employees of the bodies or participants of the Center shall be determined by the Governing Council.
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The particular features of the personal income taxation of the income of non-residents of the Republic of Uzbekistan shall be governed by the resolutions of the Center.
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Article 50. Tax Administration
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The procedure for registration as a taxpayer, the payment of taxes, the exercise of tax control and the submission of reporting within the territory of the Center shall be determined by resolutions of the Governing Council. Such resolutions shall be developed on the basis of the joint proposals of the Administration of the Center and the Tax Committee of the Republic of Uzbekistan.
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The registration of the subjects of the Center with the tax authorities and their servicing shall be carried out by the specialised tax inspectorate of the Tax Committee of the Republic of Uzbekistan that services the territory of the Center.
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The body that performs the functions of a tax agent for the subjects of the Center and represents their interests before the tax authorities shall be determined by the Governing Council.
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The interaction of the bodies of the Center with the Tax Committee of the Republic of Uzbekistan shall be carried out by means of inter-agency electronic interaction and the exchange of information.
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Article 51. Liability for Violations
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In the event of a violation by the subjects of the Center of the conditions of the special tax regime, the specialised tax inspectorate of the Tax Committee of the Republic of Uzbekistan operating within the territory of the Center shall, jointly with the Administration of the Center, carry out the monitoring of such offences and shall be entitled to apply to the offenders the measures of liability provided for by Chapter 16 of this Constitutional Law.
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Chapter 9. Customs Affairs
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Article 52. Special Procedure for Customs Affairs
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Within the territory of the Center, a special procedure for customs affairs applies, which is governed by this Constitutional Law and the resolutions of the Center and which provides for simplified customs procedures for the movement of goods across the customs border of the Republic of Uzbekistan.
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The resolutions of the Center establishing the special procedure for customs affairs shall be developed on the basis of the joint proposals of the Administration of the Center and the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan.
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The interaction of the bodies of the Center with the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan shall be carried out by means of inter-agency electronic interaction and the exchange of information.
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Article 53. Incentives in Respect of Customs Payments
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The bodies and participants of the Center shall be exempt from the payment of value added tax and customs duty upon the importation of equipment and the component parts thereof, software, materials and samples for the following purposes:
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for the needs of the development and production of digital-technology products;
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for use within the framework of the “Regulatory Sandbox”;
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for ensuring the activity of the bodies of the Center.
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Investors shall be exempt from the payment of value added tax and customs duty in respect of equipment and the component parts thereof, software, materials and samples imported as investments.
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The list of goods exempt from the payment of customs duties upon importation into the customs territory of the Republic of Uzbekistan shall be approved by the Governing Council.
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Upon the exportation of goods and services by the subjects of the Center from the territory of the Republic of Uzbekistan, customs duties shall not be levied.
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Customs fees shall be paid in accordance with the acts of legislation of the Republic of Uzbekistan.
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Article 54. Temporary Importation of Goods
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The bodies and participants of the Center shall, upon the temporary importation of goods, be exempt from the payment of customs payments, with the exception of customs fees.
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The periods for the temporary importation of goods shall be established as follows:
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with respect to goods imported within the framework of the “Regulatory Sandbox” — a period of not more than twelve months;
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with respect to goods imported within the framework of the investment projects of the Republic of Uzbekistan — the investment period;
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in other cases — a period of not more than five years.
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The period for the temporary importation of goods shall be calculated from the date on which the goods are placed under the customs regime of temporary importation.
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Following the expiry of the period of temporary importation, the goods must be exported from the Republic of Uzbekistan or placed under the customs regime of release for free circulation (import).
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The procedure for the processing of the temporary importation of goods shall be determined by the resolutions of the Center.
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The simplified customs clearance procedures provide for:
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the submission of declarations in electronic form by means of the digital platform of the Center;
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the consideration of declarations by the customs authorities within a period of not more than two working days.
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The resolutions of the Center may establish even more simplified customs clearance procedures for goods imported or exported within the framework of the “Regulatory Sandbox”.
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Article 56. Particular Features of Customs Control
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Customs control within the territory of the Center shall be carried out by the Administration of the Center and the customs authorities on the basis of a risk management system.
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Article 57. Liability for Violations
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In the event of a violation by the participants of the Center of the special customs regime, the Administration of the Center shall be entitled to apply to them the measures of liability established by Chapter 16 of this Constitutional Law.
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Article 58. International Cooperation in the Field of Customs Affairs
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The bodies of the Center shall assist the participants of the Center in resolving customs matters with international partners.
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For the purpose of simplifying cross-border trade procedures, the Center may conclude agreements with the customs authorities of other states, notifying the Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan thereof.
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Article 59. Environmental Safety
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Measures in the field of sanitary-epidemiological welfare, veterinary affairs, phytosanitary affairs, quarantine, the protection of nature, ensuring the general safety of products and the safety of food products, aimed at the protection of the health of citizens within the territory of the Center and in its production zones, at the protection of the environment and the animal and plant world, as well as at ensuring safe cross-border trade, shall be carried out in accordance with the legislation of the Republic of Uzbekistan.
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The authorised state bodies and organisations of the Republic of Uzbekistan in the fields of sanitary-epidemiological welfare, plant quarantine and ecology, as well as the safety of food products, phytosanitary affairs and veterinary affairs, shall exercise their powers and tasks within the territory of the Center only in coordination with the Administration of the Center.
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Chapter 10. Financial and Banking Activity
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Article 60. The Provision of Financial Services and Banking Services within the Territory of the Center
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The following financial and banking services shall be rendered by accredited partners within the territory of the Center to the participants of the Center:
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banking services (including the taking of deposits, the issuance of loans, and operations connected with securities);
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investment activity, including venture investing and consulting;
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the services of professional participants of the securities market;
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insurance and reinsurance services;
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services based on financial technologies, including payment services;
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other banking services and financial services not prohibited by legislation.
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Where necessary, the Center shall assist the participants of the Center in the preparation, conclusion and legal support of international financial transactions and/or investment transactions.
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For the purpose of rendering banking services to the subjects of the Center, the opening of branches of foreign banks within the territory of the Center shall be permitted, in coordination with the Central Bank of the Republic of Uzbekistan.
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Article 61. Regulation of Currency, Financial and Banking Activity
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Relations connected with financial and banking activity, as well as with the conduct of currency operations within the territory of the Center, shall be governed by this Constitutional Law and other acts of legislation.
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Participants of the Tashkent International Financial Center may provide banking services and other financial services to residents of the Center. The regulation of the activities of such organisations shall be carried out in accordance with the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center”.
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The operation of the acts of legislation of the Republic of Uzbekistan on public procurement shall not apply to relations arising within the territory of the Center under the special legal regime.
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The procedure for the conduct of procurement activity by the bodies and participants of the Center shall be determined by the resolutions of the Center approved by the Governing Council.
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Chapter 11. The Processing of Personal Data and the Protection Thereof
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Article 62. Particular Features of the Processing of Personal Data and the Protection Thereof
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Within the territory of the Center, special rules for the processing of personal data and the protection thereof are established, which conform to international standards and are governed by the resolutions of the Center.
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The subjects of the Center shall be obliged to adopt and comply with their internal documents aimed at ensuring the protection of personal data and conforming to the requirements established by international standards and the resolutions of the Center.
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Article 63. Cloud Technologies
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Within the framework of the special legal regime, the storage and processing of data using cloud technologies shall be permitted.
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When using cloud technologies, the security, integrity, protection and reliability of the data, as well as the ability to process and use the data, must be ensured.
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In the storage and processing of data using cloud technologies, international standards and security requirements shall be observed.
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Chapter 12. Protection of Intellectual Property
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Article 64. Particular Features of the Protection of Rights in Objects of Intellectual Property
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Within the territory of the Center, the protection of rights in objects of intellectual property is guaranteed.
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The protection of rights in objects of intellectual property shall be carried out by means of ensuring compliance with the requirements established by the generally recognised (international) norms in this field, the resolutions of the Center and the corresponding acts of legislation of the Republic of Uzbekistan.
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The resolutions of the Center shall establish additional mechanisms and procedures that stimulate the creation, protection and commercialisation of the results of intellectual activity.
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The resolutions of the Center may establish requirements concerning the allocation of rights in works made in the course of employment.
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Article 65. Protection of Objects of Intellectual Property
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Rights in objects of intellectual property shall be registered by the authorised state body in this field, in accordance with the legislation of the Republic of Uzbekistan.
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Within the territory of the Center, favourable conditions shall be created for the registration of the rights of participants of the Center in objects of intellectual property, including for the filing of applications (requests) using digital and other services operating within the territory of the Center.
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Chapter 13. The Provision of Public Services and Other Services
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Article 66. Services Rendered within the Territory of the Center
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The following services are rendered within the territory of the Center:
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public services rendered by state bodies;
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services rendered by the bodies of the Center;
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ancillary services.
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Article 67. Public Services Rendered by State Bodies
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For the purpose of ensuring the convenience and expeditiousness of the provision of public services within the territory of the Center, a branch of the public-services centers may be opened, and the Center may, in coordination with the Ministry of Justice and the Ministry of Digital Technologies of the Republic of Uzbekistan, create its own office and digital platform for the provision of public services.
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The procedure for the provision of public services within the territory of the Center shall be determined in coordination with the authorised state body in the relevant field and with the Ministry of Justice of the Republic of Uzbekistan.
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In this connection, with respect to relations connected with the provision of public services by state bodies, the special legal regime shall apply subject to the exceptions established by Article 2 of this Constitutional Law.
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Public services shall be rendered in accordance with the legislation of the Republic of Uzbekistan, unless a different procedure is provided for by this Law and the resolutions of the Center.
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Article 68. Services Rendered by the Bodies of the Center
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The following services are rendered by the bodies of the Center within the limits of their powers:
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the registration, recording and accreditation of natural and legal persons;
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the issuance of documents of a licensing and permit nature within the areas in which the special legal regime applies;
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the certification of goods and services;
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consulting and informational services;
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other services provided for by this Constitutional Law and the resolutions of the Center.
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The bodies of the Center shall be entitled to render services on a paid or gratuitous basis in accordance with the resolutions of the Center.
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Article 69. Ancillary Services
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The following ancillary services, aimed at ensuring the activity of the subjects of the Center and supporting its infrastructure, may be rendered within the territory of the Center by accredited partners:
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legal services;
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audit services;
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accounting services;
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consulting services;
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services for the support of the infrastructure and activity of the subjects of the Center;
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other services provided for by this Constitutional Law and the resolutions of the Center.
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The procedure for engaging accredited partners to render ancillary services, as well as the requirements applicable to such services, shall be determined by the resolutions of the Center.
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Article 70. Consideration of Complaints Concerning Services Rendered within the Territory of the Center
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Complaints (disputes) connected with the provision of public services by state bodies shall be considered by the courts of the Republic of Uzbekistan, in the manner established by the acts of legislation of the Republic of Uzbekistan on administrative court proceedings.
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Complaints (disputes) connected with the services rendered by the bodies of the Center, ancillary services, as well as other services governed by the resolutions of the Center, shall be considered, within the limits of its jurisdiction, by the Tashkent International Commercial Court, the activity of which is governed by a Constitutional Law of the Republic of Uzbekistan.
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Chapter 14. Regulation of Labour Relations
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Article 71. Labour Relations
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Labour relations within the territory of the Center shall be governed by this Constitutional Law and the resolutions of the Center.
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The resolutions of the Center governing labour relations must first and foremost be directed towards:
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ensuring safe working conditions and guaranteeing equal opportunities;
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the prevention of discrimination;
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the protection of the rights of employees and the fair remuneration of their labour;
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ensuring flexibility in the organisation of labour;
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the freeing of labour relations from excessive regulation.
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The bodies and participants of the Center shall be entitled to introduce for employees conditions more favourable than those provided for by the resolutions of the Center, in accordance with employment contracts or other internal regulatory documents.
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Unless a different procedure is provided for by the resolutions of the Center, the acts of legislation of the Republic of Uzbekistan on labour relations shall not apply to relations arising with respect to the bodies and participants of the Center and their employees.
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Article 72. Minimum Requirements for Ensuring Occupational Safety
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Within the territory of the Center, forced labour, child labour, as well as the use of any forms of exploitation and trafficking in human beings, are categorically prohibited. The bodies and participants of the Center shall be obliged to ensure compliance with the fundamental human rights, the generally recognised principles and norms of international law in the field of labour, as well as the provisions of the conventions of the International Labour Organization ratified by the Republic of Uzbekistan. Discrimination in any form on the grounds of sex, race, nationality, language, religion, beliefs, social origin or the social status of an employee, as well as on the grounds of other circumstances unrelated to his or her business qualities and the results of his or her labour, shall not be permitted. Participants of the Center are encouraged to create an inclusive working environment and to implement the best international practice of corporate social responsibility.
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Labour relations within the territory of the Center shall be based on the principles of contractual regulation and freedom of contract. The conditions of labour, including the conditions of remuneration, working time and rest time, shall be determined by the employment contract concluded between the employer and the employee.
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The labour rights of employees shall be protected by the Administration of the Center in the manner established by this Constitutional Law and the resolutions of the Center.
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The conclusion of collective agreements, as well as the creation of associations of employees and professional (trade) unions within the territory of the Center, shall be governed by the resolutions of the Center. Any collective actions of employees leading to a breach of public order or of the conditions for the functioning of the Center shall not be permitted, for the purpose of ensuring the stability of the special legal regime and the continuity of the activity of the Center.
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Article 73. Flexibility in the Organisation of Labour
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The bodies and participants of the Center may establish conditions for the organisation of labour, providing for:
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special conditions for, and a special procedure for, the hiring of employees and the termination of labour relations (the rescission of employment contracts), including a flexible schedule and mode of work, a reduced or extended duration of working time, the form of remote work and other forms of work, as well as the procedure for the granting of labour leave and other leave;
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alternative systems of remuneration, including hourly, piece-rate, bonus and/or mixed systems.
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The conditions provided for by part one of this Article shall apply subject to compliance with the requirements established by the resolutions of the Center and aimed at the prevention of discrimination, the ensuring of safe working conditions and the protection of the rights of employees.
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Chapter 15. Freedom of Scientific Progress
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Article 74. Artificial Intelligence
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Within the territory of the Center, freedom to carry out activity and conduct research in the field of the creation, testing and implementation of artificial intelligence technologies is ensured.
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The establishment of norms, restrictions or other measures that directly or indirectly impede the activity referred to in part one of this Article shall not be permitted, except in cases connected with:
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the protection of the rights and lawful interests of natural and legal persons;
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the prevention of threats to public safety and public order;
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compliance with the international obligations of the Republic of Uzbekistan.
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Article 75. International Scientific and Technological Cooperation in the Field of Artificial Intelligence
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Within the territory of the Center, freedom of the development, implementation and testing of artificial intelligence technologies, as well as of international scientific and technological cooperation, including the participation of foreign natural and legal persons, scientific organisations, educational organisations and technology companies, is ensured.
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The results of joint research and development created within the framework of the activity of the Center must receive legal protection in accordance with this Constitutional Law, the resolutions of the Center and the agreements of the parties, as well as the applicable law.
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Article 76. Special Legal Regime in the Field of Education
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Within the territory of the Center, a special legal regime in the field of education is established, aimed at the creation of a high-technology educational environment and cultural environment.
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Within the framework of the special legal regime, it shall be permitted to carry out educational activity within the territory of the Center on the basis of the curricula and standards of leading foreign educational organisations, without the mandatory bringing thereof into conformity with the state educational standards of the Republic of Uzbekistan. The content of the educational programmes, the requirements for the curricula and the methods of assessing knowledge shall be determined by the bodies of the Center independently, by means of the adoption of the corresponding resolutions of the Center. Such curricula and documents shall have priority force, and their mandatory coordination with the authorised state bodies in the field of education in accordance with the legislation of the Republic of Uzbekistan shall not be required.
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Educational activity, including the establishment of new educational organisations, academies, scientific institutes or educational sites, as well as new universities, branches of foreign universities, school and pre-school educational organisations and training centers, shall be created in coordination with the Governing Council on the basis of specialised licences issued by the Administration of the Center. The procedure for issuing such licences and the licensing criteria shall be determined by a separate resolution of the Center approved by the Governing Council.
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In this connection, the resolution of the Center shall establish criteria and requirements providing for the prevention of the propagation, in the content of educational programmes, of ideas directed against State sovereignty, territorial integrity and security, propagandising war or social, national, racial or religious enmity, or encroaching upon the constitutional rights and freedoms of citizens, the health of the population or public morality.
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In cases where the infrastructure necessary for the creation of an educational organisation is absent within the territory of the Center, the creation of such an institution outside the territory of the Center shall be permitted in accordance with the provisions of this Constitutional Law. The territory of such educational organisations shall be recognised as a production territory of the Center, and the special legal regime provided for by this Constitutional Law shall apply to it in full.
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In educational organisations to which the special legal regime in the field of education has been applied, the legislation of the Republic of Uzbekistan on education shall apply to the extent that it does not contradict this Constitutional Law and the resolutions of the Center.
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SECTION IV. FINAL PROVISIONS
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Chapter 16. Measures of Liability and the Resolution of Disputes
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Article 77. Consideration of Disputes Involving Subjects of the Center
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Disputes arising within the framework of the special legal regime of the Center shall be considered by the Tashkent International Commercial Court established in accordance with the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center”.
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The Tashkent International Commercial Court shall have jurisdiction over the following categories of disputes in relation to the Center:
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civil, economic, corporate and labour disputes arising between the subjects of the Center;
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disputes connected with activity carried out within the territory of the Center, legal relations governed in accordance with the special legislation of the Center, or property located within the territory of the Center;
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cases connected with the insolvency, bankruptcy or reorganisation of participants of the Center, as well as the restructuring of their obligations;
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disputes referred to the jurisdiction of the Tashkent International Commercial Court by agreement of the parties;
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cases connected with international arbitration, including the appointment and challenge of arbitrators, the application of interim measures, the setting aside, recognition and enforcement of arbitral awards, as well as other powers provided for by the special legislation of the Center;
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disputes arising out of the acts, omissions or resolutions of the bodies of the Center, including cases connected with licensing, registration, supervision, disciplinary and other regulatory measures;
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other disputes arising out of the special legislation of the Center;
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other cases falling within the competence of the Tashkent International Commercial Court pursuant to this Constitutional Law, the special legislation of the Center or other legislation of the Republic of Uzbekistan.
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The Tashkent International Commercial Court shall apply and interpret this Constitutional Law and the special legislation of the Center.
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When considering disputes arising out of the special legislation of the Center, the Tashkent International Commercial Court shall independently interpret and apply such legislation, taking into account the purposes and principles of the special legal regime of the Center.
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Decisions adopted by the Tashkent International Commercial Court shall be enforced in the manner established by the Constitutional Law of the Republic of Uzbekistan “On the Tashkent International Financial Center”.
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Article 78. Liability for Violation of the Legislation on the International Digital Technologies Center
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Violation of the legislation on the International Digital Technologies Center shall entail liability in accordance with this Constitutional Law and the resolutions of the Center.
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In the testing or pilot testing of new products and solutions within the framework of the special legal regime, the causing of harm to the life and/or health of a person shall not be permitted.
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The procedure for the application of the measures of liability provided for by the resolutions of the Center shall be determined by resolutions of the Governing Council in accordance with this Constitutional Law.
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The grounds, conditions and procedure for the application of the measures of liability provided for by this Constitutional Law shall be determined by resolutions of the Governing Council.
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In the cases provided for by Articles 6 and 7 of this Constitutional Law, measures of liability shall be applied by the Administration of the Center.
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In other cases, measures of liability with respect to financial and banking organisations shall be applied by the Administration of the Center jointly with the authorised state body in the relevant field, within the scope of their respective powers, in accordance with the legislation of the Republic of Uzbekistan.
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Measures of liability shall be applied by the Administration of the Center, unless otherwise provided for by this Constitutional Law.
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The measures of liability provided for by this Chapter shall be applied only for the violation of the resolutions of the Governing Council and the requirements of the special legal regime, as well as in the cases provided for by Articles 6 and 7 of this Constitutional Law.
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Article 79. Measures of Liability
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The Administration of the Center shall be entitled to apply to a person that has committed a violation of the acts of legislation on the International Digital Technologies Center the following measures of liability:
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a written warning;
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an order to perform certain actions or refrain from performing certain actions;
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the imposition of an obligation to eliminate the violation and its consequences, including to compensate for damage caused or restore the position existing before the violation;
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the return of benefit obtained as a result of the violation;
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financial sanctions;
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the temporary restriction of the conduct of certain types of activity or operations;
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the application of urgent protective measures necessary to prevent or eliminate the violation or its consequences;
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the temporary suspension or termination of the right to use the incentives and preferences provided for by the special legal regime of the Center;
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the suspension or termination of the status of participant of the Center.
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The measures of liability provided for by this Article may be applied in addition to financial sanctions or instead thereof in the cases established by resolutions of the Governing Council.
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The application of measures of liability shall not relieve the offender of the obligation to eliminate the consequences of the violation and to compensate for the damage caused, in the manner established by the applicable law.
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When selecting a measure of liability, its duration and amount, and the sequence of the application of measures of liability, the Administration of the Center shall be obliged to take into account the nature and consequences of the violation, the degree of culpability (where present), as well as the proportionality of the measure of liability applied to the violation committed.
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The procedure for the identification of violations, the consideration of materials, the taking of resolutions, the lodging of appeals and the enforcement of measures of liability shall be determined by the resolutions of the Center within the framework of this Constitutional Law.
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Chapter 17. Entry into Force of this Constitutional Law
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Article 80. Ensuring the Implementation, Communication and Explanation of the Essence and Significance of this Constitutional Law
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The Ministry of Digital Technologies of the Republic of Uzbekistan and other interested organisations shall ensure the implementation of this Constitutional Law and its communication to those responsible for its execution, as well as the explanation of its essence and significance among the population.
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Article 81. Bringing the Legislation into Conformity with this Constitutional Law
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The Cabinet of Ministers of the Republic of Uzbekistan shall:
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bring the resolutions of the Government into conformity with this Constitutional Law;
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ensure the review and repeal by the executive authorities of the Republic of their regulatory legal acts that contradict this Constitutional Law.
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Article 82. Transitional Provisions on the Application of this Constitutional Law and the Resolutions of the Center
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The resolutions of the Center provided for by this Constitutional Law shall be developed and adopted by its bodies within six months from the day on which this Constitutional Law enters into force.
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Pending the adoption of the resolutions of the Center, the acts of legislation of the Republic of Uzbekistan may be applied within the territory of the Center to the extent that they do not contradict this Constitutional Law.
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Article 83. Monitoring of the Implementation of this Constitutional Law
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The implementation of this Constitutional Law, as well as the application and effectiveness of the special legal regime, shall be subject to monitoring:
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by the Governing Council — not less than once a year;
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by the Supervisory Board of the Administration of the Center — on an ongoing basis.
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Article 84. Entry into Force of this Constitutional Law
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This Constitutional Law shall enter into force upon the expiry of six months from the day of its official publication.
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President of the Republic of Uzbekistan Sh. MIRZIYOYEV
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Tashkent,
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August 19, 2026,
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