{"id":8758,"date":"2023-01-05T22:01:38","date_gmt":"2023-01-05T17:01:38","guid":{"rendered":"http:\/\/invest-in-uzbekistan.org\/?p=8758"},"modified":"2023-01-05T22:01:38","modified_gmt":"2023-01-05T17:01:38","slug":"v-nalogovyj-kodeks-vneseny-popravki","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/uz\/novosti-uzbekistana\/v-nalogovyj-kodeks-vneseny-popravki\/","title":{"rendered":"Soliq kodeksiga o&#8217;zgartirishlar kiritildi"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>Soliq kodeksiga kiritilgan o\u02bbzgartirish va qo\u02bbshimchalar o\u02bbtayotgan yilning so\u02bbnggi kunida tasdiqlandi. Bu haqda Moliya vazirligi yuridik va jismoniy shaxslarni soliqqa tortish, shuningdek, bojxona imtiyozlarini qo\u2018llash tartibiga kiritilgan o\u2018zgartirishlar to\u2018g\u2018risidagi <a href=\"https:\/\/static.buhgalter.uz\/Julia%20%20YASHINA\/%D0%98%D0%BD%D1%84%D0%BE%D1%80%D0%BC%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%BD%D0%BE%D0%B5_%D1%81%D0%BE%D0%BE%D0%B1%D1%89%D0%B5%D0%BD%D0%B8%D0%B5_%D0%BE%D0%B1_%D0%B8%D0%B7%D0%BC%D0%B5%D0%BD%D0%B5%D0%BD%D0%B8%D1%8F%D1%85_%D0%B2_%D0%BF%D0%BE%D1%80%D1%8F%D0%B4%D0%BA%D0%B5_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%BE%D0%B1%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D1%8F.pdf\">Axborot xabarini<\/a> e\u2019lon qilgan holda ma\u2019lum qildi.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><a href=\"https:\/\/buxgalter.uz\/#\">buxgalter.uz<\/a> hujjatning asosiy qoidalarini e&#8217;lon qiladi:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Soliq stavkalari bo&#8217;yicha.<\/strong> Daromad solig\u2018i (15 foiz, ayrim toifalar uchun \u2013 20 foiz), jismoniy shaxslardan olinadigan daromad solig\u2018i (12 foiz), yuridik shaxslarning mol-mulki solig\u2018i (1,5 foiz), qishloq xo\u2018jaligi yerlari uchun yer solig\u2018i (0,95 foiz), ijtimoiy soliq (byudjet tashkilotlari uchun \u2013 25 foiz) stavkalari o\u2018zgarishsiz qoldi. %, qolganlari &#8211; 12%).<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">Qo&#8217;shilgan qiymat solig&#8217;i bo&#8217;yicha:<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">1. Soliq to\u2018lovchilar toifasi, soliqni hisoblash va to\u2018lash tartibi, shuningdek soliq hisobotlarini taqdim etish muddatlari saqlanib qoladi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2. 2023-yil 1-yanvardan soliq stavkasi 15 foizdan 12 foizga tushirildi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">3. Qoplanishi lozim bo\u2018lgan qo\u2018shilgan qiymat solig\u2018i summasining amal qilish muddati bo\u2018yicha stol soliq tekshiruvini o\u2018tkazish muddatlari 60 kundan 30 kungacha qisqartiriladi.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">4. Bekor qilingan:<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">a) 2023-yil 1-apreldan boshlab:<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&#8211; budjet mablag\u2018lari hisobidan mineral-xom ashyo bazasini rivojlantirish va ko\u2018paytirish bo\u2018yicha yillik davlat dasturlari doirasida ko\u2018rsatiladigan geologik xizmatlar;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&#8211; pochta markalari, muhrlangan otkritkalar, konvertlarni sotish bo&#8217;yicha aylanmalar;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">&#8211; byudjet mablag&#8217;lari hisobidan amalga oshiriladigan ilmiy-tadqiqot va innovatsion ishlarni amalga oshirish bo&#8217;yicha aylanmalar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">b) 2023-yil 1-iyuldan boshlab O\u2018zbekiston Respublikasi Milliy gvardiyasi qo\u2018riqlash bo\u2018linmalari xizmatlariga beriladigan imtiyozlar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">5. Davlat hokimiyati va boshqaruvi organlari O\u2018zbekiston Respublikasi Prezidentining yoki Vazirlar Mahkamasining qarori asosida qo\u2018shilgan qiymat solig\u2018i to\u2018lovchilari deb tan olinishi mumkin.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">6. 2023-yil 1-yanvardan boshlab sertifikatning amal qilish muddati to\u2018xtatilganligi sababli hisobga olinmagan, amalda olingan tovarlar (xizmatlar) bo\u2018yicha to\u2018langan (to\u2018lanishi lozim bo\u2018lgan) soliq summasi sertifikatning amal qilish muddati qayta tiklanganda, to\u2018lanishini nazarda tutuvchi tartib joriy etiladi. Sertifikat soliq to&#8217;lovchi va uning xaridorlari tomonidan sertifikatning amal qilishi to&#8217;xtatib turilgan davr uchun tuzatilishi (atribusiya hisobga olinishi) kerak.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">7. Yirik soliq to\u2018lovchilar bo\u2018yicha viloyatlararo davlat soliq inspeksiyasida ro\u2018yxatdan o\u2018tgan soliq to\u2018lovchilarga tovarlarni olib kirishda qo\u2018shilgan qiymat solig\u2018i to\u2018lash hisobiga byudjetdan qoplanishi lozim bo\u2018lgan qo\u2018shilgan qiymat solig\u2018i summalarini hisobga olish huquqi beriladi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Qo\u2018shilgan qiymat solig\u2018ini hisobga olish soliq va bojxona organlari tomonidan avtomatik tarzda amalga oshiriladi. Buning uchun tashqi iqtisodiy faoliyatda ishtirok etuvchi soliq to\u2018lovchi bojxona deklaratsiyasini rasmiylashtirishda qoplanishi lozim bo\u2018lgan summa hisobidan olib kirishda qo\u2018shilgan qiymat solig\u2018i to\u2018langanligi to\u2018g\u2018risida belgi qo\u2018yishi shart.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Soliq kodeksiga kiritilgan o\u02bbzgartirish va qo\u02bbshimchalar o\u02bbtayotgan yilning so\u02bbnggi kunida tasdiqlandi. Bu haqda Moliya vazirligi yuridik va jismoniy shaxslarni soliqqa tortish, shuningdek, bojxona imtiyozlarini qo\u2018llash tartibiga kiritilgan o\u2018zgartirishlar to\u2018g\u2018risidagi Axborot&#8230;<\/p>\n","protected":false},"author":1,"featured_media":8759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-8758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti-uzbekistana"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/8758","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=8758"}],"version-history":[{"count":1,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/8758\/revisions"}],"predecessor-version":[{"id":8760,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/8758\/revisions\/8760"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media\/8759"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media?parent=8758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/categories?post=8758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/tags?post=8758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}