{"id":13021,"date":"2024-08-27T16:37:23","date_gmt":"2024-08-27T11:37:23","guid":{"rendered":"https:\/\/invest-in-uzbekistan.org\/?p=13021"},"modified":"2024-08-27T16:37:23","modified_gmt":"2024-08-27T11:37:23","slug":"prikaz-ministra-ekonomiki-i-finansov-respubliki-uzbekistan-12-fevralya-2024-g-106-ob-utverzhdenii-natsionalnogo-standarta-nalogovogo-konsultirovaniya-nsnk-1-poryadok-sostavleniya-dogovora-ob-okazanii","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/uz\/zakonodatelstvo\/prikaz-ministra-ekonomiki-i-finansov-respubliki-uzbekistan-12-fevralya-2024-g-106-ob-utverzhdenii-natsionalnogo-standarta-nalogovogo-konsultirovaniya-nsnk-1-poryadok-sostavleniya-dogovora-ob-okazanii\/","title":{"rendered":"O\u2018ZBEKISTON RESPUBLIKASI IQTISODIYOT VA MOLIYA VAZIRINING BUYRUG\u2018I 2024-YIL 12-FEVRAL, 106-SON Soliq maslahati milliy standarti (1-sonli SMMS) \u201cSoliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzish tartibi\u201dni tasdiqlash haqida"},"content":{"rendered":"

O\u2018ZBEKISTON RESPUBLIKASI IQTISODIYOT VA MOLIYA VAZIRINING<\/span><\/strong><\/p>\n

BUYRUG\u2018I<\/span><\/strong><\/p>\n

2024-YIL 12-FEVRAL,<\/span><\/strong><\/p>\n

106-SON<\/span><\/strong><\/p>\n

.<\/span><\/span><\/p>\n

Soliq<\/span> maslahati<\/span> milliy<\/span> standarti<\/span> (1-sonli SMMS) \u201c<\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> to\u2018g\u2018risida<\/span> shartnoma<\/span> tuzish<\/span> tartibi\u201dni<\/span> tasdiqlash<\/span> haqida<\/span><\/strong><\/p>\n

[<\/span>O\u2018zbekiston<\/span> Respublikasi<\/span> Adliya<\/span> vazirligi<\/span> tomonidan<\/span> 2024-yil 15-martda <\/span>ro\u2018yxatdan<\/span> o\u2018tkazildi<\/span>, <\/span>ro\u2018yxat<\/span> raqami<\/span> 3502]<\/span><\/strong><\/p>\n

O\u2018zbekiston<\/span> Respublikasining<\/span> \u201c<\/span>Soliq<\/span> maslahatiga<\/span> oid<\/span> faoliyat<\/span> to\u2018g\u2018risida\u201dgi<\/span> Qonuniga<\/span> muvofiq<\/span> buyuraman<\/span>:<\/span><\/p>\n

1. <\/span>Soliq<\/span> maslahati<\/span> milliy<\/span> standarti<\/span> (1-sonli SMMS) \u201c<\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> to\u2018g\u2018risida<\/span> shartnoma<\/span> tuzish<\/span> tartibi<\/span>\u201d <\/span>ilovaga<\/span> muvofiq<\/span> tasdiqlansin<\/span>.<\/span><\/p>\n

2. <\/span>O\u2018zbekiston<\/span> Respublikasi<\/span> moliya<\/span> vazirining<\/span> 2012-yil 29-martdagi 31-son \u201c<\/span>Soliq<\/span> maslahati<\/span> milliy<\/span> standarti<\/span> (1-sonli SMMS) \u201c<\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> to\u2018g\u2018risida<\/span> shartnoma<\/span> tuzish<\/span> tartibi\u201dni<\/span> tasdiqlash<\/span> to\u2018g\u2018risida\u201dgi<\/span> buyrug\u2018i<\/span> (<\/span>ro\u2018yxat<\/span> raqami<\/span> 2357, 2012-yil 3-may) (<\/span>O\u2018zbekiston<\/span> Respublikasi<\/span> qonun<\/span> hujjatlari<\/span> to\u2018plami<\/span>, 2012-y., 18-son, 206-modda) <\/span>o\u2018z<\/span> kuchini<\/span> yo\u2018qotgan<\/span> deb <\/span>topilsin<\/span>.<\/span><\/p>\n

3. <\/span>Mazkur<\/span> buyruq<\/span> O\u2018zbekiston<\/span> Soliq<\/span> maslahatchilari<\/span> palatasi<\/span> bilan<\/span> kelishilgan<\/span>.<\/span><\/p>\n

4. <\/span>Mazkur<\/span> buyruq<\/span> rasmiy<\/span> e\u2019lon<\/span> qilingan<\/span> kundan<\/span> e\u2019tiboran<\/span> kuchga<\/span> kiradi<\/span>.<\/span><\/p>\n

Vazir<\/span> D. <\/span>KUChKAROV<\/span><\/strong><\/p>\n

Kelishildi<\/span>:<\/span><\/p>\n

O\u2018zbekiston<\/span> Soliq<\/span> maslahatchilari<\/span> palatasi<\/span> boshqaruvi<\/span> raisi<\/span> B. NABIJONOV<\/span><\/strong><\/p>\n

2024-yil 2-fevral<\/span><\/p>\n

O\u2018zbekiston<\/span> Respublikasi<\/span> iqtisodiyot<\/span> va<\/span> moliya<\/span> vazirining<\/span> 2024-yil 12-fevraldagi 106-son <\/span>buyrug\u2018iga<\/span><\/p>\n

.<\/span><\/span><\/p>\n

ILOVA<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Soliq<\/span> maslahati<\/span> milliy<\/span> standarti<\/span> (1-sonli SMMS) \u201c<\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> to\u2018g\u2018risida<\/span> shartnoma<\/span> tuzish<\/span> tartibi<\/span>\u201d<\/span><\/p>\n

Ushbu<\/span> Soliq<\/span> maslahati<\/span> milliy<\/span> standarti<\/span> (1-sonli SMMS) (<\/span>bundan<\/span> buyon<\/span> matnda<\/span> standart<\/span> deb <\/span>yuritiladi<\/span>) <\/span>O\u2018zbekiston<\/span> Respublikasida<\/span> soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> faoliyatni<\/span> normativ<\/span> tartibga<\/span> solishning<\/span> elementi<\/span> hisoblanadi<\/span>.<\/span><\/p>\n

1-bob. <\/span>Umumiy<\/span> qoidalar<\/span><\/strong><\/p>\n

1. <\/span>Ushbu<\/span> standartning<\/span> maqsadi<\/span> soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> to\u2018g\u2018risida<\/span> shartnoma<\/span> (<\/span>bundan<\/span> buyon<\/span> matnda<\/span> shartnoma<\/span> deb <\/span>yuritiladi<\/span>) <\/span>tuzish<\/span> tartibini<\/span> belgilash<\/span> hisoblanadi<\/span>.<\/span><\/p>\n

2. <\/span>Ushbu<\/span> standart<\/span> soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> tomonidan<\/span> ko\u2018rsatiladigan<\/span> soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlarga<\/span> nisbatan<\/span> tatbiq<\/span> etiladi<\/span>.<\/span><\/p>\n

2-bob. <\/span>Shartnoma<\/span> tuzish<\/span> bo\u2018yicha<\/span> talablar<\/span><\/strong><\/p>\n

3. <\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotlarining<\/span> reyestriga<\/span> kiritilgan<\/span> soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> hamda<\/span> yuridik<\/span> va<\/span> jismoniy<\/span> shaxslar<\/span> (<\/span>bundan<\/span> buyon<\/span> matnda<\/span> mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) deb <\/span>yuritiladi<\/span>) <\/span>o\u2018rtasida<\/span> yozma<\/span> shaklda<\/span> tuzilgan<\/span> shartnoma<\/span> asosida<\/span> amalga<\/span> oshiriladi<\/span>.<\/span><\/p>\n

4. <\/span>Shartnoma<\/span> har<\/span> bir<\/span> tomon<\/span> uchun<\/span> bir<\/span> nusxadan<\/span> tuziladi<\/span> hamda<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotlari<\/span> va<\/span> mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>tomonidan<\/span> imzolanadi<\/span>.<\/span><\/p>\n

5. <\/span>Soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>bilan<\/span> uning<\/span> yashash<\/span> joyi<\/span> va<\/span> joylashgan<\/span> yeridan<\/span> (<\/span>pochta<\/span> manzilidan<\/span>) <\/span>qat\u2019i<\/span> nazar<\/span>, <\/span>shartnoma<\/span> tuzishga<\/span> haqli<\/span>.<\/span><\/p>\n

6. <\/span>Soliq<\/span> maslahatchilari<\/span> tashkilotlari<\/span> tomonidan<\/span> soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> birgalikda<\/span> xizmatlar<\/span> ko\u2018rsatilganda<\/span>, <\/span>shartnomani<\/span> birgalikda<\/span> xizmatlarni<\/span> ko\u2018rsatuvchi<\/span> xar<\/span> bir<\/span> soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> imzolashi<\/span> mumkin<\/span>.<\/span><\/p>\n

7. <\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> birgalikda<\/span> xizmatlar<\/span> ko\u2018rsatish<\/span> chog\u2018ida<\/span> mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>bilan<\/span> shartnoma<\/span> har<\/span> bir<\/span> soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> bilan<\/span> alohida-alohida<\/span> tuzilishi<\/span> mumkin<\/span>.<\/span><\/p>\n

8. <\/span>Shartnomaning<\/span> asosiy<\/span> shartlari<\/span> quyidagilardan<\/span> iborat<\/span>:<\/span><\/p>\n

maxfiylikka<\/span> rioya<\/span> qilish<\/span> shartlari<\/span>;<\/span><\/p>\n

soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotlarining<\/span> reyestriga<\/span> kiritilganligi<\/span> to\u2018g\u2018risidagi<\/span> ma\u2019lumotlar<\/span>;<\/span><\/p>\n

soliq<\/span> maslahatchilari<\/span> tashkilotining<\/span> fuqarolik<\/span> javobgarligini<\/span> sug\u2018urta<\/span> polisi<\/span> mavjudligi<\/span> to\u2018g\u2018risidagi<\/span> ma\u2019lumotlar<\/span>.<\/span><\/p>\n

9. <\/span>Shartnomaga<\/span> soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> tomonidan<\/span> mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>uchun<\/span> quyidagi<\/span> hujjatlarning<\/span> nusxalari<\/span> ilova<\/span> qilinadi<\/span>:<\/span><\/p>\n

soliq<\/span> maslahatchilari<\/span> tashkilotining<\/span> fuqarolik<\/span> javobgarligi<\/span> sug\u2018urta<\/span> polisi<\/span>;<\/span><\/p>\n

soliq<\/span> maslahatchilari<\/span> tashkilotining<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotlarining<\/span> reyestriga<\/span> kiritilganligi<\/span> to\u2018g\u2018risidagi<\/span> ma\u2019lumot<\/span>.<\/span><\/p>\n

Shartnomadagi<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotining<\/span> rekvizitlarida<\/span> uning<\/span> soliq<\/span> maslahatchilari<\/span> tashkilotlarining<\/span> reyestridagi<\/span> raqami<\/span> hamda<\/span> fuqarolik<\/span> javobgarligini<\/span> sug\u2018urta<\/span> polisining<\/span> raqami<\/span> va<\/span> berilgan<\/span> sanasi<\/span> ko\u2018rsatiladi<\/span>.<\/span><\/p>\n

10. <\/span>Shartnomaning<\/span> predmeti<\/span> quyidagilardan<\/span> iborat<\/span>:<\/span><\/p>\n

mijozga<\/span> (<\/span>ishonch<\/span> bildiruvchiga<\/span>) <\/span>soliqlar<\/span> va<\/span> yig\u2018imlarni<\/span> hisoblab<\/span> chiqarish<\/span> hamda<\/span> to\u2018lash<\/span>, <\/span>soliq<\/span> hisobotini<\/span> tayyorlash<\/span> va<\/span> taqdim<\/span> etish<\/span> masalalari<\/span> bo\u2018yicha<\/span> maslahat<\/span> berish<\/span>;<\/span><\/p>\n

soliq<\/span> hisobotini<\/span> (<\/span>deklaratsiyasini<\/span>) <\/span>tayyorlashni<\/span>, <\/span>shu<\/span> jumladan<\/span> soliq<\/span> hisobotini<\/span> (<\/span>deklaratsiyasini<\/span>) <\/span>mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>nomidan<\/span> uning<\/span> shaxsiy<\/span> kabineti<\/span> orqali<\/span> taqdim<\/span> etish<\/span>;<\/span><\/p>\n

ortiqcha<\/span> undirilgan<\/span> yoki<\/span> ortiqcha<\/span> to\u2018langan<\/span> soliqlar<\/span> hisobidan<\/span> soliq<\/span> qarzini<\/span> qaytarish<\/span> va<\/span> (<\/span>yoki<\/span>) <\/span>to\u2018lash<\/span>, <\/span>soliqlarni<\/span> to\u2018lashni<\/span> kechiktirish<\/span> yoki<\/span> bo\u2018lib-bo\u2018lib<\/span> to\u2018lash<\/span> imkoniyatini<\/span> berish<\/span> uchun<\/span> soliq<\/span> organlariga<\/span> taqdim<\/span> etilishi<\/span> lozim<\/span> bo\u2018lgan<\/span> hujjatlarni<\/span> qonunchilikda<\/span> belgilangan<\/span> hollarda<\/span> tayyorlash<\/span>;<\/span><\/p>\n

soliq<\/span> hisobini<\/span> yuritish<\/span>;<\/span><\/p>\n

soliq<\/span> solish<\/span> obyektlarini<\/span> va<\/span> soliq<\/span> solish<\/span> bilan<\/span> bog\u2018liq<\/span> bo\u2018lgan<\/span> obyektlarni<\/span> aniqlash<\/span>;<\/span><\/p>\n

soliqqa<\/span> oid<\/span> va<\/span> moliyaviy<\/span> tavakkalchiliklarni<\/span> tahlil<\/span> qilish<\/span> hamda<\/span> baholash<\/span>, <\/span>mijozga<\/span> (<\/span>ishonch<\/span> bildiruvchiga<\/span>) <\/span>soliq<\/span> imtiyozlarini<\/span> qo\u2018llashga<\/span> doir<\/span> tavsiyalar<\/span> taqdim<\/span> etish<\/span>;<\/span><\/p>\n

sudlarda<\/span>, <\/span>huquqni<\/span> muhofaza<\/span> qiluvchi<\/span> va<\/span> nazorat<\/span> qiluvchi<\/span> organlarda<\/span> soliqqa<\/span> oid<\/span> huquqiy<\/span> munosabatlar<\/span> bilan<\/span> bog\u2018liq<\/span> bo\u2018lgan<\/span> iqtisodiy<\/span>, <\/span>fuqarolik<\/span>, <\/span>jinoyat<\/span> ishlarini<\/span> hamda<\/span> ma\u2019muriy<\/span> ishlarni<\/span> ko\u2018rib<\/span> chiqishda<\/span> vakillik<\/span> qilish<\/span>;<\/span><\/p>\n

mijoz<\/span> (<\/span>ishonch<\/span> bildiruvchi<\/span>) <\/span>tomonidan<\/span> o\u2018z<\/span> soliq<\/span> majburiyatlari<\/span> muayyan<\/span> davr<\/span> uchun<\/span>, <\/span>shu<\/span> jumladan<\/span> ixtiyoriy<\/span> ravishda<\/span> tugatilayotganda<\/span> to\u2018g\u2018ri<\/span> bajarilishini<\/span> tekshirish<\/span>;<\/span><\/p>\n

soliqqa<\/span> oid<\/span> huquqiy<\/span> munosabatlar<\/span> bilan<\/span> bog\u2018liq<\/span> bo\u2018lgan<\/span> boshqa<\/span> xizmatlar<\/span>.<\/span><\/p>\n

11. <\/span>Shartnomaga<\/span> soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> bir<\/span> yoki<\/span> bir<\/span> nechta<\/span> xizmat<\/span> turlari<\/span> kiritilishi<\/span> mumkin<\/span>.<\/span><\/p>\n

12. <\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> xizmatlar<\/span> ko\u2018rsatishning<\/span> muddatlari<\/span> shartnomaning<\/span> predmetidan<\/span> kelib<\/span> chiqib<\/span> belgilanadi<\/span>.<\/span><\/p>\n

13. <\/span>Soliq<\/span> maslahati<\/span> bo\u2018yicha<\/span> ko\u2018rsatiladigan<\/span> xizmatlar<\/span> uchun<\/span> amalga<\/span> oshiriladigan<\/span> to\u2018lovning<\/span> miqdori<\/span>, <\/span>shartlari<\/span> va<\/span> muddatlari<\/span> shartnomaning<\/span> predmeti<\/span> va<\/span> xizmatlar<\/span> ko\u2018rsatishning<\/span> muddatidan<\/span> kelib<\/span> chiqib<\/span> belgilanadi<\/span>.<\/span><\/p>\n

3-bob. <\/span>Yakuniy<\/span> qoidalar<\/span><\/strong><\/p>\n

14. <\/span>Soliq<\/span> maslahatchilari<\/span> tashkiloti<\/span> tuzilgan<\/span> shartnoma<\/span> bo\u2018yicha<\/span> xizmat<\/span> ko\u2018rsatish<\/span> uchun<\/span> mijozning<\/span> (<\/span>ishonch<\/span> bildiruvchining<\/span>) <\/span>roziligi<\/span> bilan<\/span> soliq<\/span> maslahatida<\/span> ishtirok<\/span> etishga<\/span> zarur<\/span> bo\u2018lgan<\/span> boshqa<\/span> mutaxassislarni<\/span> jalb<\/span> qilishga<\/span> haqli<\/span>.<\/span><\/p>\n

15. <\/span>Shartnomani<\/span> o\u2018zgartirish<\/span> va<\/span> bekor<\/span> qilish<\/span> qonunchilik<\/span> hujjatlarida<\/span> belgilangan<\/span> tartibda<\/span> amalga<\/span> oshiriladi<\/span>.<\/span><\/p>\n

.<\/span><\/span><\/p>\n

Hujjat<\/em><\/span> \u201cS VERENIN\u2019S LEGAL GROUP\u201d <\/em><\/span>advokatlik<\/em><\/span> firmasining<\/em><\/span> ma\u02bclumotlar<\/em><\/span> bazasidan<\/em><\/span> norasmiy<\/em><\/span> tarjimada<\/em><\/span> taqdim<\/em><\/span> etilgan<\/em><\/span>;<\/em><\/span><\/p>\n

Hujjat<\/em><\/span> \u201cS VERENIN\u2019S LEGAL GROUP\u201d <\/em><\/span>advokatlik<\/em><\/span> firmasining<\/em><\/span> ma\u02bclumotlar<\/em><\/span> bazasidan<\/em><\/span> taqdim<\/em><\/span> etilgan<\/em><\/span>;<\/em><\/span><\/p>\n

Hujjat<\/em><\/span> __<\/em><\/span>20.<\/em><\/span>08<\/em><\/span>_____2024 <\/em><\/span>yil<\/em><\/span> holatiga<\/em><\/span> ko’ra<\/em><\/span> taqdim<\/em><\/span> etilgan<\/em><\/span>.<\/em><\/span><\/p>\n

.<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"

O\u2018ZBEKISTON RESPUBLIKASI IQTISODIYOT VA MOLIYA VAZIRINING BUYRUG\u2018I 2024-YIL 12-FEVRAL, 106-SON . Soliq maslahati milliy standarti (1-sonli SMMS) \u201cSoliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzish tartibi\u201dni tasdiqlash haqida [O\u2018zbekiston Respublikasi…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15,64],"tags":[],"class_list":["post-13021","post","type-post","status-publish","format-standard","hentry","category-zakonodatelstvo","category-nalogovoe-pravo"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/13021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/comments?post=13021"}],"version-history":[{"count":2,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/13021\/revisions"}],"predecessor-version":[{"id":13023,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/13021\/revisions\/13023"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media?parent=13021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/categories?post=13021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/tags?post=13021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}