{"id":7803,"date":"2022-06-30T11:03:07","date_gmt":"2022-06-30T06:03:07","guid":{"rendered":"http:\/\/invest-in-uzbekistan.org\/?p=7803"},"modified":"2022-06-30T20:44:57","modified_gmt":"2022-06-30T15:44:57","slug":"o-merah-po-sozdaniyu-blagopriyatnyh-uslovij-dlya-biznesa-v-period-reformirovaniya-nalogovogo-administrirovaniya","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/uz\/novoe-v-zakonodatelstve\/o-merah-po-sozdaniyu-blagopriyatnyh-uslovij-dlya-biznesa-v-period-reformirovaniya-nalogovogo-administrirovaniya\/","title":{"rendered":"Soliq ma\u2019muriyatchiligini isloh qilish davrida biznes uchun qulay shart-sharoitlar yaratish chora-tadbirlari to\u2018g\u2018risida"},"content":{"rendered":"<h4 class=\"mt0\"><span style=\"font-size: 14pt;\">O\u2018zbekiston Respublikasi Prezidentining\u00a0farmoni<\/span><\/h4>\n<p><span style=\"font-size: 14pt;\">Soliq qonunchiligi talablarini yengillashtirish hamda soliq ma\u2019muriyatchiligining yangi vositalarini samarali joriy etish uchun qulay shart-sharoitlar yaratish orqali tadbirkorlik sub\u2019ektlarining soliq yukini kamaytirish va biznes yuritishni soddalashtirish maqsadida:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">1.\u00a0<strong>2022-yil 1-iyuldan <\/strong>bo\u2018sh turgan binolar, foydalanilmayotgan ishlab chiqarish maydonlari, yashash uchun mo\u2018ljallanmagan inshootlar, shuningdek, tugallanmagan qurilish ob\u2019ektlariga (foydalanilmayotgan ob\u2019ektlar) hamda ushbu ob\u2019ektlar bilan band bo\u2018lgan yer uchastkalariga nisbatan mol-mulk va yer soliqlarining oshirilgan stavkalarini qo\u2018llash, soliq imtiyozlari va preferensiyalarning amal qilishini to\u2018xtatish tartibi (ta\u2019sirchan soliq mexanizmi)\u00a0<strong>bekor qilinsin<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2. Belgilansinki,\u00a0<strong>2023-yil 1-martga qadar<\/strong>:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">hisobvaraq-fakturalarda yoki nazorat-kassa texnikasi cheklarida olingan tovarlar (xizmatlar) nomenklaturasiga yoxud faoliyatning o\u2018ziga xos xususiyatlariga va amalga oshiriladigan turlariga\u00a0<strong>muvofiq bo\u2018lmagan identifikatsiya kodlarini aks ettirganlik uchun moliyaviy jarima solinmaydi<\/strong>;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">xo\u2018jalik yurituvchi sub\u2019ektlar tomonidan asosiy vositalar, nomoddiy aktivlar va tovar-moddiy resurslarni hisobga olish<\/span><br \/>\n<span style=\"font-size: 14pt;\">(sotib olish (qurish), ishga tushirish, qayta baholash, tasarruf etish) hamda o\u2018z ustav fondini (ustav kapitalini) shakllantirish va kamaytirish bilan bog\u2018liq barcha operatsiyalarni\u00a0<strong>soliq organlarining \u201cYe-aktiv\u201d<\/strong>\u00a0<strong>axborot tizimida aks ettirish ixtiyoriy hisoblanadi<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">3.\u00a0<strong>2022-yil 1-iyuldan<\/strong>\u00a0shunday tartib o\u2018rnatilsinki, unga muvofiq:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">majburiy ravishda qo\u2018shilgan qiymat solig\u2018i to\u2018lovchisi sifatida e\u2019tirof etiladigan tadbirkorlik sub\u2019ektlariga qo\u2018shilgan qiymat solig\u2018i bo\u2018yicha maxsus ro\u2018yxatdan o\u2018tkazilganligi to\u2018g\u2018risida guvohnoma\u00a0<strong>soliq xavfi darajasiga aniqlik kiritilmasdan turib avtomatik ravishda beriladi<\/strong>. Bunda tadbirkorlik sub\u2019ektlarining faoliyati soliq organlari tomonidan monitoring qilib boriladi va monitoring davomida soliq xavfi holatlarining aniqlanishi qo\u2018shilgan qiymat solig\u2018i bo\u2018yicha maxsus ro\u2018yxatdan o\u2018tkazilganligi to\u2018g\u2018risida guvohnomaning amal qilishini to\u2018xtatib qo\u2018yishga asos bo\u2018ladi;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">soliq xavfining yuqori darajasiga ega soliq to\u2018lovchilarning qo\u2018shilgan qiymat solig\u2018i bo\u2018yicha maxsus ro\u2018yxatdan o\u2018tkazilganligi to\u2018g\u2018risida guvohnomaning amal qilishi bu haqida soliq organlari tomonidan\u00a0<strong>besh ish kuni oldin xabarnoma yuborilgandan so\u2018ng<\/strong>\u00a0hamda mazkur muddatda kamchiliklar bartaraf etilmagan taqdirda\u00a0<strong>to\u2018xtatib turiladi\u00a0<\/strong>(bundan amalga oshirilayotgan bitimlar (operatsiyalar) xarid qilinayotgan va realizatsiya qilinayotgan tovarlar (xizmatlar) nomenklaturasiga muvofiq kelmasligi yoki soliq to\u2018lovchi davlat ro\u2018yxatidan o\u2018tkazilgan manzilda mavjud bo\u2018lmaganligi holatlari mustasno).<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">4. Davlat soliq qo\u2018mitasi Moliya vazirligi hamda boshqa manfaatdor vazirlik va idoralar bilan birgalikda:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Moliya vazirligi va Davlat soliq qo\u2018mitasi huzuridagi tadbirkorlik sub\u2019ektlari, ilmiy doiralar va fuqarolik jamiyati institutlari vakillaridan iborat Jamoatchilik kengashi muhokamalarida ko\u2018tarilgan masalalar asosida soliq ma\u2019muriyatchiligini yanada takomillashtirish bo\u2018yicha har chorakda Vazirlar Mahkamasiga takliflar kiritsin hamda soliq organlarining axborot tizimlarini takomillashtirib borsin;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">mazkur farmonning mazmun-mohiyati, shuningdek, soliq ma\u2019muriyatchiligida joriy etilgan so\u2018nggi o\u2018zgarishlar to\u2018g\u2018risida aholi<\/span><br \/>\n<span style=\"font-size: 14pt;\">va tadbirkorlik sub\u2019ektlariga keng tushuntirish ishlarini, shu jumladan, ommaviy axborot vositalari va Internet tarmog\u2018i orqali tizimli ravishda tashkil etsin;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">ikki oy muddatda qonunchilik hujjatlariga ushbu farmondan kelib chiqadigan o\u2018zgartirish va qo\u2018shimchalar to\u2018g\u2018risida Vazirlar Mahkamasiga takliflar kiritsin.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">5. Mazkur farmonning ijrosini samarali tashkil qilishga mas\u2019ul va shaxsiy javobgar etib Davlat soliq qo\u2018mitasi raisi\u00a0<strong>Sh.D.Kudbiyev<\/strong>\u00a0belgilansin.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Farmon ijrosini har chorakda muhokama qilib borish, ijro uchun mas\u2019ul idoralar faoliyatini muvofiqlashtirish va nazorat qilish<\/span><br \/>\n<span style=\"font-size: 14pt;\">Bosh vazir o\u2018rinbosari\u00a0<strong>J.A. Qo\u2018chqorov<\/strong>\u00a0zimmasiga yuklansin.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>O\u2018zbekiston Respublikasi<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Prezidenti \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Sh.MIRZIYOEV<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\"><i>Toshkent shahri,<\/i><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><i>2022-yil 28-iyun<\/i><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>O\u2018zbekiston Respublikasi Prezidentining\u00a0farmoni Soliq qonunchiligi talablarini yengillashtirish hamda soliq ma\u2019muriyatchiligining yangi vositalarini samarali joriy etish uchun qulay shart-sharoitlar yaratish orqali tadbirkorlik sub\u2019ektlarining soliq yukini kamaytirish va biznes yuritishni soddalashtirish maqsadida:&#8230;<\/p>\n","protected":false},"author":1,"featured_media":7205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"class_list":["post-7803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novoe-v-zakonodatelstve"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/7803","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=7803"}],"version-history":[{"count":2,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/7803\/revisions"}],"predecessor-version":[{"id":7808,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/7803\/revisions\/7808"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media\/7205"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media?parent=7803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/categories?post=7803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/tags?post=7803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}