Uzbekistan has published Decree No. UP-138 of 20 May 2022, which increased certain reference values used for different tax purposes with effect from 1 June 2022. This includes the minimum monthly wage, which is set at UZS 920,000, and the standard calculation index, which is set at UZS 300,000. One tax purpose in particular is the mandatory tax audit requirements for limited and additional limited liability companies, which apply where a company's asset book value exceeds 100,000 times the standard calculation index. The minimum wage is used as a basis for minimum capital requirements, certain fees and penalties, and other purposes.