According to the department, a pre-investigation inquiry conducted by its Jizzakh regional office found that two individuals, identified as R.A. and T.Sh., acted in collusion with officials of the limited liability companies B.R. and A.A.
Investigators allege that the suspects falsified records showing the delivery of goods worth UZS 16.6 billion. They then created the appearance that the proceeds from those fictitious sales had been processed through cash registers by issuing 3,106 purchase receipts falsely indicating that the goods had been sold to consumers.
Using the Soliq Mobile application, the suspects allegedly transferred cashback payments linked to those receipts to citizens listed in the social protection registry, thereby embezzling UZS 1.9 billion in state budget funds through misappropriation.
A criminal case has been opened under Article 167 of the Criminal Code, which covers misappropriation or embezzlement, and Article 228, concerning the production, forgery, sale or use of counterfeit documents, stamps, seals and official forms. The investigation is ongoing.
Similar cashback fraud cases uncovered in other regions
The latest case follows a series of similar fraud schemes uncovered across Uzbekistan in recent months.
In early June, authorities exposed a group in Fergana region that allegedly stole UZS 3.2 billion through fraudulent cashback claims submitted via the Soliq Mobile application. Investigators also uncovered an attempt to artificially generate UZS 125.4 billion in value-added tax liabilities.
On July 3, law enforcement authorities reported that UZS 34.8 billion had been embezzled through a similar cashback scheme in Navoi region. According to investigators, the fraud involved falsely recording the sale of goods worth UZS 4.5 trillion and generating fictitious purchase receipts.
A separate investigation in Andijan region uncovered the alleged embezzlement of UZS 38.3 billion through fraudulent cashback claims.
Following the discovery of these schemes, the Tax Committee urged citizens to register only receipts issued for their own purchases through the Soliq Mobile application and not to upload receipts provided by other individuals.
