Leges Advokat has prepared an analysis of the main taxes by residents and non-residents under the Tax Code of the Republic of Uzbekistan. The document contains a summary of taxes, by indicating their main features, such as taxpayers, taxation objects, tax base, tax rate, tax reporting, and tax payment deadlines.
Leges Advokat presents a review of the updated version of the Law on “Digital Signature” No. 793 adopted on 12 October 2022 (the “Law”). The new version of the Law, developed as part of the Digital Uzbekistan 2030 strategy, should replace the 2003 law. Our review covers the main aspects of the law, specifically, the nature of digital signatures in Uzbekistan, and the requirements to obtain and use digital signatures.
The nature of DS.
A digital signature (DS) is a special signature obtained by cryptographic data conversion using a certified private and public key, which completely replaces a conventional signature and allows the user to guarantee that the signature belongs to a particular organization or private person.
The need to create a digital signature appeared after the mass transition of businesses in various industries to electronic document management by the Law of the Republic of Uzbekistan No. 611-II dated April 29, 2004 "On electronic document management". This law excludes the use of the ordinary signature of the parties in certain agreements. Since the need to maintain data security in electronic document management becomes a compulsory element of the business, the demand for obtaining an EDS among owners of enterprises and organizations is increasing. The owner of DS bears full responsibility for the legal consequences of its use, and it is rather difficult to refute the legal validity of the electronic key.
Today, DS enables obtaining public services online. In particular, individuals can receive archival certificates confirming wages, a one-time allowance for the birth of a child, certificates of the amount of pensions and benefits, submit an electronic application for the admission of children to a state preschool educational institution, reconcile customs payments, etc.
Briefly, the DS is a modern alternative to the traditional handwritten signature. It is needed to confirm the identity when signing and verifying the authenticity of electronic documents. This minimizes the interaction between the government agency and the applicant, reduces paperwork, and saves time and money.
Obtaining DS.
DS is issued for a period of two years (which may be prolonged for the same period twice) and can be obtained in the following ways:
Note that the first three options for obtaining DS may change by the enactment of the Law after three months (January 14, 2023).
The reason is that the Law sets the main requirements for the DS registration centers, the procedures for their accreditation, issuance of a certificate, refusal of accreditation, re-registration, suspension, and termination of the certificate, liquidation of centers are fixed, and their rights and obligations. However, no other norms for obtaining the DS through public service centers are mentioned.
Under the Law the center for registration of DS is an accredited legal entity - a resident of the Republic of Uzbekistan, carrying out activities in the field of using EDS.
Requirements for obtaining DS:
The issuance of an EDS key or registration of its certificate must be carried out within one working day.
Individuals and legal entities may have several electronic digital signature keys.
Prior to submitting the application, the applicant himself may create public and private keys of the electronic digital signature and submit the public key to the registration center to obtain a certificate of the electronic digital signature key. The procedure for registering digital keys will be specified in a separate regulation. As of the date of this review, Administrative Regulation "On the issuance of the DS" No. 348 of May 10, 2018, is in force.
Other matters.
The Law also creates an opportunity for citizens abroad, as well as foreigners and foreign organizations to obtain the DS certificate at the consulates and consular departments of the Uzbek embassies. The procedure for obtaining the DS at consulates and consular departments is provided in the Regulation approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated July 29, 2022, No. 413.
Registration centers can also provide a "cloud" for the DS in reliable storage systems. To access the system two-factor authentication will be required.
In addition, the Law introduces the notion of a “trusted third party”. It will verify that the DS belongs to the person who signed the document, as well as certify foreign DS keys.
DS keys of foreign states are recognized in Uzbekistan in one of two ways:
The law will enter into force on January 14, 2023, three months after its official publication.
