﻿{"id":9876,"date":"2023-06-16T20:50:57","date_gmt":"2023-06-16T15:50:57","guid":{"rendered":"http:\/\/invest-in-uzbekistan.org\/?p=9876"},"modified":"2023-06-16T21:36:08","modified_gmt":"2023-06-16T16:36:08","slug":"summy-peni-nachislennye-po-nalogu-na-imushhestvo-fizicheskih-lits-i-zemelnomu-nalogu-spisyvayutsya","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/uz\/novosti-uzbekistana\/summy-peni-nachislennye-po-nalogu-na-imushhestvo-fizicheskih-lits-i-zemelnomu-nalogu-spisyvayutsya\/","title":{"rendered":"Tashqi savdo operatsiyalari bo\u2018yicha muddati o\u2018tgan debitorlik qarzlari uchun tadbirkorlik subyektlariga qo\u2018llanilgan jarimalar summalari hisobdan chiqariladi"},"content":{"rendered":"<p><span style=\"font-size: 14pt;\"><strong>&laquo;Faol ishbilarmonlik muhitini shakllantirishni yanada rag&#8217;batlantirish, soliq majburiyatini bajarishda aholi tomonidan ortiqcha xarajatlarga yo&#8217;l qo&#8217;ymaslik hamda qo&#8217;shimcha ish o&#8217;rinlarini yaratishga doir chora-tadbirlar to&#8217;g&#8217;risida&raquo;gi Prezident qarori (PQ\u2013192-son, 14.06.2023 y.) qabul qilindi, deb <a href=\"https:\/\/t.me\/huquqiyaxborot_lotin\/5661\">xabar beradi<\/a> Adliya vazirligi matbuot xizmati.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Qarorga ko&#8217;ra, 2023 yil 1 iyun holatiga quyidagilar hisobdan chiqariladi:<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 14pt;\">jismoniy shaxslardan olinadigan mol-mulk solig&#8217;i va yer solig&#8217;i (noturar ko&#8217;chmas mulk obyektlari bundan mustasno) bo&#8217;yicha muddatida to&#8217;lanmagan qarziga hisoblangan penya summalari;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">oxirgi 6 oy mobaynida moliya-xo&#8217;jalik faoliyatini amalga oshirmayotgan YATTlarning qat&#8217;iy belgilangan miqdorlardagi jismoniy shaxslardan olinadigan daromad solig&#8217;i va ijtimoiy soliqdan vujudga kelgan qarzi, hamda ularga hisoblangan penya va jarimalar summasi;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">xo&#8217;jalik yurituvchi subyektlarning tashqi savdo operasiyalari bo&#8217;yicha muddati o&#8217;tgan debitor qarzdorligi uchun qo&#8217;llanilgan jarimalar summasi.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\">Ushbu soliq qarzi, penya va jarimalarni undirish bilan bog&#8217;liq sud va ijro ishlari tugatiladi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2024-yil 1-iyungacha yer uchastkalaridan hujjatlarsiz foydalanayotgan jismoniy shaxslarga yer solig&#8217;ining 3 karra oshirilgan stavkasida soliq hisoblash tartibi to&#8217;xtatiladi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Fermer xo&#8217;jaliklariga 2023-yil 1-iyun holatiga shakllangan suv solig&#8217;idan qarzini 12 oy mobaynida teng ulushlarda foizsiz bo&#8217;lib-bo&#8217;lib to&#8217;lashga ruxsat etildi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">2023-yil 1-iyuldan 2024-yil 1-iyulgacha issiqxonaga ixtisoslashgan yer maydoni 25 sotixdan ko&#8217;p bo&#8217;lgan tadbirkorlar tomonidan ishchilarining mehnatga haq to&#8217;lash tarzidagi daromadlari bo&#8217;yicha to&#8217;langan jismoniy shaxslardan olinadigan daromad solig&#8217;ini quyidagi shartlarga bir vaqtning o&#8217;zida rioya qilinganda tadbirkorlarga qaytarib berish tartibi joriy etiladi:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14pt;\">har bir 5 sotix yer maydoni uchun oyiga kamida 1 nafar ishchining bandligini ta&#8217;minlash;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">har bir ishchi uchun oyiga mehnatga haq to&#8217;lash tarzidagi daromadni mehnatga haq to&#8217;lashning eng kam miqdorining 1 baravaridan kam bo&#8217;lmagan (980 ming so&#8217;m) miqdorda belgilash;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">issiqxonaga ixtisoslashgan tadbirkorlik subyektlari tomonidan issiqxona faoliyati bo&#8217;yicha olgan daromadlari joriy hisobot (soliq) davri yakunlari bo&#8217;yicha jami daromadning kamida 60 foizini tashkil etishi.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>&laquo;Faol ishbilarmonlik muhitini shakllantirishni yanada rag&#8217;batlantirish, soliq majburiyatini bajarishda aholi tomonidan ortiqcha xarajatlarga yo&#8217;l qo&#8217;ymaslik hamda qo&#8217;shimcha ish o&#8217;rinlarini yaratishga doir chora-tadbirlar to&#8217;g&#8217;risida&raquo;gi Prezident qarori (PQ\u2013192-son, 14.06.2023 y.) qabul qilindi,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":9877,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,3],"tags":[],"class_list":["post-9876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novoe-v-zakonodatelstve","category-novosti-uzbekistana"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/9876","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=9876"}],"version-history":[{"count":8,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/9876\/revisions"}],"predecessor-version":[{"id":9885,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/9876\/revisions\/9885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media\/9877"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media?parent=9876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/categories?post=9876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/tags?post=9876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}