Criteria for Classification as Public Interest Entities
2026-10-15 12:15:00 / News of ministry

Public Interest Entities (PIEs) are entities that, due to the nature of their activities, assets, annual revenue or number of employees, have a significant social and economic impact and are of importance to a broad range of stakeholders.
The Register of Public Interest Entities is compiled by the Ministry of Economy and Finance based on information provided by the Tax Committee and other ministries and government agencies.
In accordance with the Regulation on the Procedure for Maintaining and Compiling the Register of Public Interest Entities (registration No. 3736, dated December 27, 2025), entities are classified as Public Interest Entities based on the following criteria:
- Entities listed on a stock exchange;
- Commercial banks, microfinance institutions and payment service providers;
- Investment funds;
- Exchanges;
- Large enterprises with state participation;
- Entities whose total assets and net revenue have each amounted to at least 1 million times the Basic Calculation Amount (BCA) for each of the two consecutive preceding calendar years, and which have an average annual workforce of at least 500 employees.
For the purposes of the sixth criterion, the eligibility of legal entities for inclusion in the Register is determined based on the figures reported in financial statements submitted to the tax authorities for the preceding two calendar years.
Accordingly, legal entities whose financial statements for 2024 and 2025 simultaneously meet all three of the following requirements are included in the Register:
- Book value of total assets: at least 1 million times the BCA (UZS 440 billion);
- Net revenue: at least 1 million times the BCA (UZS 440 billion);
- Average annual number of employees: at least 500.
According to information published by the Ministry of Economy and Finance, 449 enterprises have been included in the Register based on the established criteria.
It should be noted that companies such as Yandex, Wildberries, UzIMEI and CRPT TURON have not been included in the Register because their workforce has remained below 500 employees over the last two consecutive years.
The Register of Public Interest Entities is updated on a regular basis.
PR and Communications Department
Ministry of Economy and Finance

