djvu A Million Firms, No Accountant (English Edition)

Uzbekistan changed the rules governing small business three times in 2026. A fourth change moved a tax threshold and raised every individual entrepreneur's minimum liability on the same day — and it was a decree about public-sector wages that never mentioned tax at all.

There are 1,208,341 active small business entities in the country. Fewer than half are registered companies. The rest are individual entrepreneurs, dehkan farms and craftsmen — legal forms that carry no accounting function by their nature, concentrated in exactly the regions where professional accounting capacity is thinnest.

The rules apply uniformly. The capacity to meet them does not.

A Million Firms, No Accountant is the reference that gap requires: what the instruments actually say, what the arithmetic actually produces, and where to check both when this book starts to age.

Inside:

• The turnover tax is not a 4% tax — Article 467 is a six-row table, and retail is rated by settlement size: 4%, 2%, or 1%

• The 12,000-BCU registration threshold, why it moved on 1 September 2026 without any tax decision, and what it is in soum today

• The voluntary 6% simplified VAT under Decree PF-100: what it gives, what it takes away, and the exact gross margin at which it stops being worth taking

• Six worked regime comparisons computed from the rules, with one shown line by line

• Business splitting after the threshold rose 5.3-fold — and why Article 37 aggregates family shareholdings automatically

• The first employee: written form, mandatory contract terms, probation limits, and the provision that makes an informal start a binding contract dated day one

• Registration in the Unified National Labour System — five working days to register a hire, three to register a departure, and why entering the data is not the same as registering it

• The true cost of an employee: two separate 12% charges, and the 1.273 multiplier from net pay to total employer cost

• The national chart of accounts replaced on 1 January 2025, and the two accounts that cause the most confusion

• Electronic invoicing under Resolution 489, including what to do when the system fails

• The filing calendar — the 15th, and the 20th, and why the difference matters

• Sector provisions for trade, agriculture, catering, services and transport

Plus: a diagnostic chapter of recurring errors with the symptom, the cause and where to look for each; a 45-term glossary; a full primary-source index; and a chapter on verifying any rule here against lex.uz and soliq.uz yourself.

Law stated as of 5 September 2026. Every rate, threshold, deadline and legal proposition is sourced to primary law or an official statistical release. Where a figure could not be traced to one, this book says so and states no number.

For small business owners and individual entrepreneurs in Uzbekistan, foreign-invested businesses operating there, and the accountants, lawyers and advisers who serve them.