{"id":1490,"date":"2025-12-20T22:12:50","date_gmt":"2025-12-20T22:12:50","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1490"},"modified":"2026-06-04T13:04:27","modified_gmt":"2026-06-04T08:04:27","slug":"law-of-the-republic-of-uzbekistan-no-zru-787-dated-04-08-2022","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/law-of-the-republic-of-uzbekistan-no-zru-787-dated-04-08-2022\/","title":{"rendered":"O'ZBEKISTON RESPUBLIKASINING QONUNI\n04.08.2022 y. O'RQ-787"},"content":{"rendered":"
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O'ZBEKISTON RESPUBLIKASINING QONUNI\n04.08.2022 y. O'RQ-787<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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O\u2018ZBEKISTON RESPUBLIKASINING <\/strong><\/span><\/p>

QONUNI<\/strong><\/span><\/p>

SOLIQ MASLAHATIGA OID FAOLIYAT TO\u2018G\u2018RISIDA<\/strong><\/span><\/p>

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Qonunchilik palatasi tomonidan 2022 yil 24 mayda qabul qilingan
Senat tomonidan 2022 yil 8 iyulda ma\u2019qullangan\u00a0<\/span><\/p>

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

1-modda. <\/strong>Ushbu Qonunning maqsadi<\/strong><\/span><\/p>

Ushbu Qonunning maqsadi soliq maslahatiga oid faoliyat sohasidagi munosabatlarni tartibga solishdan iborat.<\/span><\/p>

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2-modda. <\/strong>Soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilik<\/strong><\/span><\/p>

Soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilik ushbu Qonun va boshqa qonunchilik hujjatlaridan iboratdir.<\/span><\/p>

Agar O\u2018zbekiston Respublikasining xalqaro shartnomasida O\u2018zbekiston Respublikasining soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchiligida nazarda tutilganidan boshqacha qoidalar belgilangan bo\u2018lsa, xalqaro shartnoma qoidalari qo\u2018llaniladi.<\/span><\/p>

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3-modda. <\/strong>Asosiy tushunchalar<\/strong><\/span><\/p>

Ushbu Qonunda quyidagi asosiy tushunchalar qo\u2018llaniladi:<\/span><\/p>

soliq maslahatchisining malaka sertifikati \u2014 soliq maslahatchisining malakasini tasdiqlovchi va soliq maslahatchilari tashkiloti nomidan soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish huquqini beruvchi hujjat;<\/span><\/p>

soliq maslahatiga oid faoliyat \u2014 soliq maslahatchilari tashkilotining yuridik va jismoniy shaxslarga shartnoma asosida soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatishga doir faoliyati;<\/span><\/p>

soliq maslahatiga oid xulosa \u2014 soliq maslahatiga doir shartnomada nazarda tutilgan xizmatlarni ko\u2018rsatgan soliq maslahatchisining fikrini o\u2018z ichiga olgan hujjat;<\/span><\/p>

talabgor \u2014 soliq maslahatchisining malaka sertifikatini olish uchun da\u2019vogar bo\u2018lgan jismoniy shaxs.<\/span><\/p>

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4-modda. <\/strong>Soliq maslahatiga oid faoliyatning asosiy prinsiplari<\/strong><\/span><\/p>

Soliq maslahatiga oid faoliyatning asosiy prinsiplari qonuniylik, mustaqillik, kasbiy bilimga egalik va maxfiylikdan iboratdir.<\/span><\/p>

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5-modda. <\/strong>Qonuniylik prinsipi<\/strong><\/span><\/p>

Soliq maslahatiga oid faoliyat O\u2018zbekiston Respublikasining Konstitutsiyasiga, <\/a>ushbu Qonunga va boshqa qonunchilik hujjatlariga muvofiq amalga oshirilishi kerak.<\/span><\/p>

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6-modda. <\/strong>Mustaqillik prinsipi<\/strong><\/span><\/p>

Soliq maslahatiga oid faoliyat davlat organlari, boshqa tashkilotlar va mansabdor shaxslar ta\u2019siridan mustaqil bo\u2018lishi kerak.<\/span><\/p>

Soliq maslahatchilari o\u2018z faoliyatining mustaqilligiga monelik qiladigan holatlar mavjud bo\u2018lgan taqdirda, soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatishni rad etishi mumkin.<\/span><\/p>

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7-modda. <\/strong>Kasbiy bilimga egalik prinsipi<\/strong><\/span><\/p>

Soliq maslahatchilari kasbiy bilimlar va ko\u2018nikmalarga ega bo\u2018lishi hamda ularni soliq maslahatchilari tashkiloti tarkibida soliq maslahati bo\u2018yicha sifatli xizmatlar ko\u2018rsatish uchun yetarli bo\u2018lgan darajada saqlab turishi kerak.<\/span><\/p>

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8-modda. <\/strong>Maxfiylik prinsipi<\/strong><\/span><\/p>

Soliq maslahatchilari soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish jarayonida o\u2018ziga ma\u2019lum bo\u2018lib qolgan ma\u2019lumotlarni soliq maslahati bo\u2018yicha o\u2018ziga xizmatlar ko\u2018rsatilgan shaxslarning yozma roziligisiz oshkor qilishga hamda o\u2018zgalarga berishga haqli emas.<\/span><\/p>

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9-modda. <\/strong>Soliq maslahati bo\u2018yicha xizmatlar<\/strong><\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar quyidagilarni o\u2018z ichiga oladi:<\/span><\/p>

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

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

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

soliq hisobini yuritishni;<\/span><\/p>

soliq solish ob\u2019ektlarini va soliq solish bilan bog\u2018liq bo\u2018lgan ob\u2019ektlarni aniqlashni;<\/span><\/p>

soliqqa oid va moliyaviy tavakkalchiliklarni tahlil qilishni hamda baholashni, mijozga (ishonch bildiruvchiga) soliq imtiyozlarini qo\u2018llashga doir tavsiyalar taqdim etishni;<\/span><\/p>

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

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

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

Quyidagilar soliq maslahati bo\u2018yicha xizmat hisoblanmaydi:<\/span><\/p>

soliq organlari, mahalliy davlat hokimiyati organlari va boshqa davlat organlari tomonidan o\u2018z vakolatlarini amalga oshirish doirasida soliq to\u2018g\u2018risidagi qonunchilikni tushuntirish;<\/span><\/p>

soliq solish masalalari bo\u2018yicha advokatlar tomonidan yuridik yordam ko\u2018rsatish, shu jumladan sudda va boshqa davlat organlarida vakillik qilish.<\/span><\/p>

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2-bob. Soliq maslahatiga oid faoliyat sohasini tartibga solish<\/strong><\/span><\/p>

10-modda. <\/strong>Soliq maslahatiga oid faoliyat sohasidagi vakolatli davlat organi <\/strong><\/span><\/p>

O\u2018zbekiston Respublikasi Moliya vazirligi soliq maslahatiga oid faoliyat sohasidagi vakolatli davlat organidir (bundan buyon matnda vakolatli davlat organi deb yuritiladi).<\/span><\/p>

Vakolatli davlat organi:<\/span><\/p>

o\u2018z vakolatlari doirasida soliq maslahatiga oid normativ-huquqiy hujjatlarni, shuningdek milliy standartlarni ishlab chiqadi va tasdiqlaydi;<\/span><\/p>

O\u2018zbekiston Soliq maslahatchilari palatasiga soliq maslahatchisining malaka sertifikatini (bundan buyon matnda malaka sertifikati deb yuritiladi) olish uchun malaka imtihonlarini o\u2018tkazishni hamda talabgorlarni o\u2018qitishni tashkil etishda texnik va uslubiy jihatdan yordam ko\u2018rsatadi.<\/span><\/p>

Vakolatli davlat organi qonunchilikka muvofiq boshqa vakolatlarni ham amalga oshirishi mumkin.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

11-modda. <\/strong>O\u2018zbekiston Soliq maslahatchilari palatasi<\/strong><\/span><\/p>

O\u2018zbekiston Soliq maslahatchilari palatasi (bundan buyon matnda Soliq maslahatchilari palatasi deb yuritiladi) ushbu Qonun bilan o\u2018z zimmasiga soliq maslahati sohasidagi faoliyatni rivojlantirish va muvofiqlashtirish bo\u2018yicha funksiyalar yuklatiladigan, soliq maslahatchilarining, soliq maslahatchilari tashkilotlarining ixtiyoriy a\u2019zoligi asosida tashkil etiladigan kasbiy birlashmadir.<\/span><\/p>

Soliq maslahatchilari palatasining faoliyati ushbu Qonun bilan tartibga solinadi va uning ustavida belgilanadi.<\/span><\/p>

Soliq maslahatchilari palatasi a\u2019zolari o\u2018z faoliyatini amalga oshirishda mustaqilligini saqlab qoladi.<\/span><\/p>

Soliq maslahatchilari palatasi hududiy va hududlararo vakolatxonalar va (yoki) filiallar tashkil etishi mumkin.<\/span><\/p>

Soliq maslahati sohasidagi munosabatlarni tartibga soluvchi normalar va qoidalarni o\u2018z ichiga olgan normativ-huquqiy hujjatlar loyihalari Soliq maslahatchilari palatasi bilan kelishiladi.<\/span><\/p>

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12-modda. <\/strong>Soliq maslahatchilari palatasining asosiy vazifalari va funksiyalari<\/strong><\/span><\/p>

Soliq maslahatchilari palatasining asosiy vazifalari quyidagilardan iborat:<\/span><\/p>

soliq maslahatchilarining va soliq maslahatchilari tashkilotlarining manfaatlarini ifodalash;<\/span><\/p>

soliq maslahatchilarining kasbiy manfaatlarini himoya qilish, ularning kasbiy darajasini rivojlantirish;<\/span><\/p>

malaka sertifikatini berish, qayta rasmiylashtirish va uning amal qilishini tugatish;<\/span><\/p>

soliq to\u2018g\u2018risidagi qonunchilikni va soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilikni takomillashtirishda ishtirok etish.<\/span><\/p>

Soliq maslahatchilari palatasi quyidagi funksiyalarni bajaradi:<\/span><\/p>

soliq maslahatchilarining reestrini yuritadi;<\/span><\/p>

soliq maslahatchilari tashkilotlarining reestrini yuritadi;<\/span><\/p>

ushbu Qonun 23-moddasining ettinchi qismida nazarda tutilgan, soliq maslahatiga oid xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlarining ro\u2018yxatini yuritadi;<\/span><\/p>

soliq maslahatining milliy standartlarini ishlab chiqishda ishtirok etadi;<\/span><\/p>

soliq to\u2018g\u2018risidagi qonunchilikni va soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilikni takomillashtirish bo\u2018yicha takliflar tayyorlaydi;<\/span><\/p>

amalga oshirilayotgan faoliyati bilan bog\u2018liq yo\u2018nalishlardan kelib chiqqan holda, o\u2018z a\u2019zolarining huquqlarini va qonuniy manfaatlarini himoya qiladi;<\/span><\/p>

soliq maslahatchilarini tayyorlash va ularning malakasini oshirish dasturlarini ishlab chiqadi hamda tasdiqlaydi.<\/span><\/p>

Soliq maslahatchilari palatasi ushbu modda ikkinchi qismining ikkinchi \u2014 to\u2018rtinchi xatboshilarida ko\u2018rsatilgan reestrlarni, shuningdek ro\u2018yxatni shakllantirish hamda yuritish tartibini belgilaydi.<\/span><\/p>

Soliq maslahatchilari palatasi o\u2018quv jarayoniga qo\u2018yiladigan talablarni ishlab chiqadi va soliq maslahatiga o\u2018qitishni amalga oshiruvchi tashkilotlar tomonidan ushbu talablarga rioya etilishi monitoringini ular bilan tuzilgan shartnoma asosida amalga oshiradi.<\/span><\/p>

Soliq maslahatchilari palatasi qonunchilikka va o\u2018z ustaviga muvofiq boshqa funksiyalarni ham bajarishi mumkin.<\/span><\/p>

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13-modda. <\/strong>Soliq maslahatchilarining va soliq maslahatchilari tashkilotlarining reestrlarini yuritish<\/strong><\/span><\/p>

Soliq maslahatchilari palatasi soliq maslahatchilarining reestrini elektron shaklda yuritadi, unga quyidagi axborot kiritiladi:<\/span><\/p>

soliq maslahatchisining familiyasi, ismi, otasining ismi;<\/span><\/p>

jismoniy shaxsning shaxsiy identifikatsiya raqami;<\/span><\/p>

soliq maslahatchisining ish joyi;<\/span><\/p>

malaka sertifikatining raqami va berilgan sanasi;<\/span><\/p>

soliq maslahatchisining har yilgi malaka oshirish kurslaridan o\u2018tganligi to\u2018g\u2018risidagi ma\u2019lumotlar;<\/span><\/p>

malaka sertifikatini qayta rasmiylashtirish, uning amal qilishini tugatish, uni bekor qilish va malaka sertifikatining dublikatini berish to\u2018g\u2018risidagi ma\u2019lumotlar.<\/span><\/p>

Vakolatli davlat organining va Soliq maslahatchilari palatasining rasmiy veb-saytlariga soliq maslahatchilari reestridagi ochiq ma\u2019lumotlar tanishib chiqish uchun joylashtiriladi, ular quyidagilarni o\u2018z ichiga oladi:<\/span><\/p>

soliq maslahatchisining familiyasini, ismini, otasining ismini;<\/span><\/p>

malaka sertifikatining raqamini va berilgan sanasini;<\/span><\/p>

malaka sertifikatining amal qilishini tugatish yoki uni bekor qilish to\u2018g\u2018risidagi ma\u2019lumotlarni.<\/span><\/p>

Soliq maslahatchilari palatasi soliq maslahatchilari tashkilotlarining reestrini elektron shaklda yuritadi, unda quyidagilar ko\u2018rsatiladi:<\/span><\/p>

soliq maslahatchilari tashkilotining nomi va joylashgan yeri (pochta manzili);<\/span><\/p>

soliq maslahatchilari tashkilotining telefon raqami;<\/span><\/p>

soliq maslahatchilari tashkilotining elektron manzili va rasmiy veb-sayti (mavjud bo\u2018lgan taqdirda);<\/span><\/p>

soliq maslahatchilari tashkilotining identifikatsiya raqami;<\/span><\/p>

soliq maslahatchilari tashkilotini davlat ro\u2018yxatidan o\u2018tkazish raqami va sanasi;<\/span><\/p>

soliq maslahatchilari tashkiloti rahbarining familiyasi, ismi, otasining ismi;<\/span><\/p>

soliq maslahatchilari tashkilotining rahbariga berilgan malaka sertifikatining raqami va berilgan sanasi.<\/span><\/p>

Soliq maslahatchilari tashkilotlarining reestridagi mavjud axborot tanishib chiqish uchun ochiqdir.<\/span><\/p>

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14-modda. <\/strong>Ekspert kengashi<\/strong><\/span><\/p>

Soliq maslahatchilari palatasi huzurida Soliq maslahatchilarining ekspert kengashi (bundan buyon matnda Ekspert kengashi deb yuritiladi) tashkil etiladi.<\/span><\/p>

Ekspert kengashining faoliyati Soliq maslahatchilari palatasi tomonidan tartibga solinadi.<\/span><\/p>

Ekspert kengashi tarkibiga soliq maslahatchilari, shuningdek O\u2018zbekiston Respublikasi davlat organlarining, nodavlat notijorat tashkilotlarining vakillari, yurisprudensiya sohasidagi mutaxassislar kiradi.<\/span><\/p>

Ekspert kengashining asosiy vazifalari quyidagilardan iborat:<\/span><\/p>

soliq to\u2018lovchilar va nazorat qiluvchi organlar o\u2018rtasida muntazam ravishda yuzaga kelayotgan soliqqa oid nizolar bo\u2018yicha xulosani ko\u2018rib chiqish hamda berish;<\/span><\/p>

soliq to\u2018g\u2018risidagi qonunchilikka o\u2018zgartish va qo\u2018shimchalar kiritish bo\u2018yicha takliflarni ekspert baholash;<\/span><\/p>

soliq to\u2018g\u2018risidagi qonunchilikni takomillashtirish bo\u2018yicha takliflar ishlab chiqish.<\/span><\/p>

Ekspert kengashining soliqqa oid nizolar bo\u2018yicha xulosalari nazorat qiluvchi organlar tomonidan ko\u2018rib chiqish uchun qabul qilinadi.<\/span><\/p>

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15-modda. <\/strong>Soliq maslahatiga oid faoliyatning kafolatlari<\/strong><\/span><\/p>

Uchinchi shaxslarning soliq maslahatchilari faoliyatiga aralashishi, ulardan xizmatlar ko\u2018rsatish chog\u2018ida olingan biron-bir ma\u2019lumotni talab qilish, shuningdek bunday ma\u2019lumotlarni soliq maslahatchilarining yordamchilaridan va soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish jarayonida ishtirok etayotgan boshqa shaxslardan talab qilish taqiqlanadi.<\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatayotgan shaxslardan mazkur xizmatlar ko\u2018rsatilishi munosabati bilan tayyorlangan hujjatlar olib qo\u2018yilishi yoki ko\u2018zdan kechirilishi mumkin emas.<\/span><\/p>

Soliq maslahatchisi va uning yordamchisi o\u2018z kasbiy vazifalarini bajarishi munosabati bilan o\u2018ziga ma\u2019lum bo\u2018lib qolgan holatlar to\u2018g\u2018risida guvoh sifatida so\u2018roq qilinishi mumkin emas.<\/span><\/p>

Soliq maslahatchilari va ularning yordamchilari sud, huquqni muhofaza qiluvchi hamda nazorat qiluvchi organlar tomonidan ekspertlar va mutaxassislar sifatida jalb etilishi, shuningdek mazkur organlar tomonidan tashabbus qilingan tekshiruvlarni amalga oshirishga jalb etilishi mumkin emas.<\/span><\/p>

Soliq maslahatchilari tashkiloti davlat hokimiyati va boshqaruvi organlari, shuningdek xo\u2018jalik boshqaruvi organlari ishtirokida tashkil etilishi mumkin emas.<\/span><\/p>

Davlat hokimiyati va boshqaruvi organlarining mansabdor shaxslari, shuningdek qonunchilikka muvofiq tadbirkorlik faoliyati bilan shug\u2018ullanishi taqiqlangan boshqa shaxslar soliq maslahatchilari tashkilotining muassislari bo\u2018lishi mumkin emas.<\/span><\/p>

Davlat hokimiyati va boshqaruvi organlarida xizmatda bo\u2018lgan shaxslar soliq maslahatiga jalb etilishi mumkin emas.<\/span><\/p>

Sudlar, huquqni muhofaza qiluvchi va nazorat qiluvchi organlar hamda ularning mansabdor shaxslari soliq maslahatchilarining mijozning (ishonch bildiruvchining) vakili sifatidagi huquqlarini va harakatlarini cheklashga haqli emas.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

3-bob. Soliq maslahatchisi va soliq maslahatchilari tashkiloti<\/strong><\/span><\/p>

16-modda. <\/strong>Soliq maslahatchisi<\/strong><\/span><\/p>

Malaka sertifikatiga ega bo\u2018lgan jismoniy shaxs soliq maslahatchisidir.<\/span><\/p>

Agar soliq maslahatchisi soliq maslahatchilari tashkilotining shtatida turgan bo\u2018lsa yoki soliq maslahatchilari tashkiloti u bilan fuqaroviy-huquqiy xususiyatga ega shartnoma tuzgan taqdirda, u soliq maslahatiga oid faoliyatga jalb etilishi mumkin.<\/span><\/p>

Soliq maslahatchisi Soliq maslahatchilari palatasi tomonidan belgilangan tartibda har yili o\u2018z malakasini oshirishi shart.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

17-modda. <\/strong>Soliq maslahatchisining yordamchisi<\/strong><\/span><\/p>

Malaka sertifikatiga ega bo\u2018lmagan va soliq maslahatchisining soliq maslahatiga oid faoliyat bilan bog\u2018liq topshiriqlarini bajaruvchi jismoniy shaxs soliq maslahatchisining yordamchisidir.<\/span><\/p>

Soliq maslahatchisining yordamchisi soliq maslahati bo\u2018yicha hisobotni, xulosani va soliq maslahatiga oid faoliyat bilan bog\u2018liq bo\u2018lgan boshqa hujjatlarni imzolashga haqli emas.<\/span><\/p>

Soliq maslahatchisi yordamchisining mehnat sharoitlari qonunchilikda belgilangan tartibda soliq maslahatchilari tashkiloti bilan tuzilgan mehnat shartnomasida belgilanadi.<\/span><\/p>

Soliq maslahatchisining yordamchisi sifatida ishlangan vaqt malaka sertifikatini olish uchun zarur bo\u2018lgan ish stajiga qo\u2018shiladi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

18-modda. <\/strong>Soliq maslahatchilari tashkiloti<\/strong><\/span><\/p>

Soliq maslahatchilari tashkiloti soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatuvchi tijorat tashkilotidir.<\/span><\/p>

Soliq maslahatchilari tashkiloti aksiyadorlik jamiyati shaklida tashkil etilishi mumkin emas.<\/span><\/p>

Soliq maslahatchilari tashkilotining rahbari soliq maslahatchisi bo\u2018lishi kerak.<\/span><\/p>

Qonunchilikda ustav fondini (ustav kapitalini) shakllantirishga doir talablar belgilangan hollarda, muassis bo\u2018lgan soliq maslahatchisining (soliq maslahatchilarining) ustav fondidagi (ustav kapitalidagi) ulushi kamida ellik bir foizni tashkil etishi kerak.<\/span><\/p>

Ushbu modda to\u2018rtinchi qismining talablariga nomuvofiqlik yuzaga kelgan taqdirda, soliq maslahatchilari tashkiloti nomuvofiqlik yuzaga kelgan kundan e\u2019tiboran besh kunlik muddatda Soliq maslahatchilari palatasini bu haqda yozma yoki elektron shaklda xabardor qiladi va yuzaga kelgan nomuvofiqlikni ko\u2018rsatib o\u2018tilgan sanadan e\u2019tiboran uch oydan ko\u2018p bo\u2018lmagan muddatda bartaraf etishi yoxud soliq maslahatiga oid faoliyatni tugatish to\u2018g\u2018risida qaror qabul qilishi shart.<\/span><\/p>

Ushbu modda to\u2018rtinchi qismining talablariga nomuvofiqlik bartaraf etilguniga qadar soliq maslahatchilari tashkiloti tomonidan soliq maslahatiga oid faoliyatni amalga oshirish taqiqlanadi.<\/span><\/p>

Ushbu Qonun 23-moddasining ettinchi qismida nazarda tutilgan soliq maslahatiga oid xulosani o\u2018z faoliyatini bir yildan ortiq amalga oshirayotgan va shtatida soliq maslahati bo\u2018yicha kamida bir yil stajga ega soliq maslahatchilari mavjud bo\u2018lgan soliq maslahatchilari tashkiloti beradi.<\/span><\/p>

Ushbu modda ettinchi qismining talablariga nomuvofiqlik yuzaga kelgan taqdirda, soliq maslahatchilari tashkiloti nomuvofiqlik yuzaga kelgan kundan e\u2019tiboran besh kunlik muddatda Soliq maslahatchilari palatasini bu haqda yozma yoki elektron shaklda xabardor qiladi.<\/span><\/p>

Soliq maslahatchilari tashkiloti Soliq maslahatchilari palatasi tomonidan belgilangan tartibda Soliq maslahatchilari palatasiga a\u2019zo bo\u2018lishi mumkin.<\/span><\/p>

Soliq maslahatchilari tashkiloti ushbu Qonunning 9-moddasida nazarda tutilgan soliq maslahati bo\u2018yicha xizmatlar bilan bir qatorda quyidagi xizmatlarni ko\u2018rsatishi mumkin:<\/span><\/p>

buxgalteriya hisobini va moliyaviy hisobni yuritish;<\/span><\/p>

moliya-xo\u2018jalik faoliyatini yuritish bo\u2018yicha konsalting;<\/span><\/p>

eksport-import operatsiyalarini amalga oshirish bo\u2018yicha konsalting;<\/span><\/p>

mijozni uning o\u2018z faoliyatini amalga oshirishi davrida davlat ro\u2018yxatidan o\u2018tkazishda, shuningdek uning tugatilishi chog\u2018ida kuzatib borish;<\/span><\/p>

investitsiya loyihalarini tahlil qilish, ekspertizadan o\u2018tkazish va kuzatib borish (monitoring qilish);<\/span><\/p>

xarid jarayonlarini kuzatib borish (monitoring qilish);<\/span><\/p>

soliq solish masalalari bo\u2018yicha seminarlar va treninglar o\u2018tkazish.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

19-modda. <\/strong>Soliq maslahatchilari tashkilotining huquqlari<\/strong><\/span><\/p>

Soliq maslahatchilari tashkiloti quyidagi huquqlarga ega:<\/span><\/p>

mijozdan (ishonch bildiruvchidan) soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish uchun zarur bo\u2018lgan hujjatlarni va boshqa ma\u2019lumotlarni olish;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish jarayonida yuzaga kelgan masalalar bo\u2018yicha mijozdan (ishonch bildiruvchidan) og\u2018zaki yoki yozma tushuntirishlar olish;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish uchun zarur bo\u2018lgan axborotni, ma\u2019lumotnomalarni, hujjatlarni va boshqa materiallarni muassasalardan hamda tashkilotlardan so\u2018rab olish;<\/span><\/p>

soliq solish masalalari bo\u2018yicha davlat organlariga murojaat qilish (iltimosnoma berish, takliflar kiritish, so\u2018rovlar, arizalar, shikoyatlar berish va boshqalar) hamda ulardan javoblar olish;<\/span><\/p>

mijozning (ishonch bildiruvchining) roziligi bilan boshqa mutaxassislarni soliq maslahatida ishtirok etishga shartnoma asosida jalb etish;<\/span><\/p>

mijoz (ishonch bildiruvchi) soliq maslahatini amalga oshirish uchun zarur bo\u2018lgan hujjatlarni va boshqa ma\u2019lumotlarni taqdim etmagan taqdirda, soliq maslahati berishni rad etish;<\/span><\/p>

oxirgi uch yil mobaynida tovarlar (xizmatlar) sotish aylanmasi o 'n milliard so' mdan oshmaydigan, shuningdek, o 'rtacha tavakkalchilik darajasi bo' lgan, ixtiyoriy ravishda tugatilayotgan soliq to 'lovchining soliq davri uchun, shu jumladan, oxirgi soliq auditidan keyingi davr uchun da' vo muddati davomida mijozning (ishonch bildiruvchining) soliq majburiyatlari bajarilishi to ' g ' risida xulosa chiqarsin. soliq qonunchiligiga muvofiq muddati tugamagan cheklovlar;<\/span><\/p>

soliq tekshiruvini o\u2018tkazish chog\u2018ida soliq maslahatiga oid xulosani mijozning (ishonch bildiruvchining) nomidan mustaqil ravishda, asos sifatida taqdim etish;<\/span><\/p>

mijoz (ishonch bildiruvchi) bilan tuzilgan shartnomada belgilangan hollarda, o\u2018tkaziladigan soliq tekshiruvlarida ishtirok etish;<\/span><\/p>

soliq organlarida, shu jumladan soliqqa oid nizoni sudgacha hal qilish chog\u2018ida bojxona organlarida, prokuratura organlarida, mahalliy davlat hokimiyati organlarida mijozning (ishonch bildiruvchining) manfaatlarini ifodalash;<\/span><\/p>

sudlarda va huquqni muhofaza qiluvchi organlarda soliqqa oid huquqiy munosabatlar bilan bog\u2018liq bo\u2018lgan iqtisodiy, fuqarolik, jinoyat ishlarini hamda ma\u2019muriy ishlarni ko\u2018rib chiqish chog\u2018ida, shu jumladan dastlabki tergov jarayonida mijozning (ishonch bildiruvchining) manfaatlarini ifodalash;<\/span><\/p>

soliq solish bilan hamda soliqqa oid huquqbuzarliklar, soliq organlarining hujjatlari, ular mansabdor shaxslarining harakatlari va (yoki) harakatsizligi ustidan shikoyat qilish bilan bog\u2018liq ishlarni ko\u2018rib chiqish chog\u2018ida sudlarda, huquqni muhofaza qiluvchi hamda nazorat qiluvchi organlarda hisoblash texnikasi va aloqa vositalaridan, audio- va video yozuv qurilmalaridan foydalanish.<\/span><\/p>

Soliq maslahatchilari tashkilotlari soliq maslahati bo\u2018yicha birgalikda xizmatlar ko\u2018rsatishga haqli.<\/span><\/p>

Soliq maslahati bo\u2018yicha birgalikda xizmatlar ko\u2018rsatish chog\u2018ida soliq maslahatchilari tashkilotlarining har biri mijoz (ishonch bildiruvchi) oldida mustaqil ravishda javobgar bo\u2018ladi.<\/span><\/p>

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

\u00a0<\/strong><\/span><\/p>

20-modda. <\/strong>Soliq maslahatchilari tashkilotining majburiyatlari<\/strong><\/span><\/p>

Soliq maslahatchilari tashkiloti:<\/span><\/p>

mijozning (ishonch bildiruvchining) huquqlari va qonuniy manfaatlarini himoya qilishi, soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnoma doirasida barcha harakatlarni amalga oshirishi;<\/span><\/p>

mijozning (ishonch bildiruvchining) huquqlari va qonuniy manfaatlarini himoya qilishning qonunchilikda nazarda tutilgan usullari hamda vositalaridan foydalanishi;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish chog\u2018ida olingan axborotning maxfiyligiga rioya etishi;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzilayotganda mijozning (ishonch bildiruvchining) talabiga ko\u2018ra tashkilot rahbarining malaka sertifikatini ko\u2018rsatishi;<\/span><\/p>

mijozga (ishonch bildiruvchiga) uning mansabdor shaxslari va boshqa xodimlari tomonidan zarar yetkazilganligi haqida dalolat beruvchi faktlar aniqlangan, shuningdek qonunchilik buzilgan taqdirda, bu haqda mijozga (ishonch bildiruvchiga) ma\u2019lum qilishi;<\/span><\/p>

soliq maslahatiga oid faoliyatni amalga oshirayotgan soliq maslahatchilari haqidagi hamda soliq maslahatchilarining har yilgi malaka oshirishdan o\u2018tishi to\u2018g\u2018risidagi axborotni Soliq maslahatchilari palatasi tomonidan belgilangan tartibda taqdim etishi;<\/span><\/p>

mijoz (ishonch bildiruvchi) bilan tuzilgan shartnomada nazarda tutilgan hollarda, soliq organlarining soliq tekshiruvlariga oid dalolatnomalarini va soliqqa oid nizolarni ko\u2018rib chiqish bayonnomalarini mijoz (ishonch bildiruvchi) nomidan imzolashi;<\/span><\/p>

fuqarolik javobgarligini sug\u2018urta polisiga ega bo\u2018lishi;<\/span><\/p>

soliq maslahatchilari ishining sifatini ichki nazorat qilish qoidalarini belgilashi va ularga rioya etishi shart. Soliq maslahatchilari ishining sifatini ichki nazorat qilishni tashkil etishga doir talablar soliq maslahatining milliy standartlari bilan belgilanadi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

21-modda. <\/strong>Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnoma<\/strong><\/span><\/p>

Soliq maslahatchilari tashkiloti mijoz (ishonch bildiruvchi) bilan uning yashash joyidan va joylashgan yeridan (pochta manzilidan) qat\u2019i nazar, soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzishga haqli.<\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnomaning asosiy shartlari quyidagilardan iborat:<\/span><\/p>

maxfiylik;<\/span><\/p>

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

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

\u00a0<\/strong><\/span><\/p>

22-modda. <\/strong>Soliq maslahati bo\u2018yicha hisobot<\/strong><\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatuvchi soliq maslahatchisi shartnomada nazarda tutilgan hollarda soliq maslahati bo\u2018yicha hisobotni mijozga (ishonch bildiruvchiga) soliq maslahatining milliy standartlarida belgilangan tartibda taqdim etadi.<\/span><\/p>

Soliq maslahati bo\u2018yicha hisobotdagi mavjud axborot maxfiydir va u oshkor qilinishi mumkin emas, bundan shartnomada nazarda tutilgan hollar mustasno.<\/span><\/p>

Soliq maslahati bo\u2018yicha hisobotning har bir sahifasi soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatgan soliq maslahatchisi, soliq maslahatchilari tashkilotining rahbari tomonidan imzolanadi va mazkur tashkilotning muhri (mavjud bo\u2018lgan taqdirda) bilan tasdiqlanadi.<\/span><\/p>

Soliq maslahati bo\u2018yicha hisobot mijoz (ishonch bildiruvchi) tomonidan soliq organiga soliq ma\u2019muriyatchiligini va (yoki) soliq nazoratini amalga oshirish doirasida taqdim etilishi mumkin.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

23-modda. <\/strong>Soliq maslahatiga oid xulosa<\/strong><\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatayotgan soliq maslahatchisi shartnomada nazarda tutilgan hollarda soliq maslahatiga oid xulosani mijozga (ishonch bildiruvchiga) soliq maslahatining milliy standartlarida belgilangan tartibda taqdim etadi.<\/span><\/p>

Soliq maslahatiga oid xulosa soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatgan soliq maslahatchisi, soliq maslahatchilari tashkilotining rahbari tomonidan imzolanadi va mazkur tashkilotning muhri (mavjud bo\u2018lgan taqdirda) bilan tasdiqlanadi.<\/span><\/p>

Soliq maslahatiga oid xulosadagi mavjud axborot maxfiydir va u oshkor qilinishi mumkin emas, bundan shartnomada nazarda tutilgan hollar mustasno.<\/span><\/p>

Soliq maslahatiga oid xulosa mijoz (ishonch bildiruvchi) tomonidan soliq organiga soliq ma\u2019muriyatchiligini va (yoki) soliq nazoratini amalga oshirish doirasida taqdim etilishi mumkin.<\/span><\/p>

Soliq maslahatiga oid xulosa soliqqa oid nizoni sudgacha hal qilish doirasida ko\u2018rib chiqish uchun qabul qilinadi.<\/span><\/p>

Mijozga (ishonch bildiruvchiga) soliq hisobini yuritish bo\u2018yicha xizmatlar doirasida taqdim etilgan soliq maslahatiga oid xulosa soliq tavakkalchiligini baholash chog\u2018ida soliq organlari tomonidan qabul qilinadi.<\/span><\/p>

So'nggi uch yil ichida tovarlar (xizmatlar) sotish aylanmasi o 'n milliard so' mdan oshmaydigan, shuningdek tavakkalchilik darajasi o 'rta bo' lgan soliq to 'lovchini ixtiyoriy ravishda tugatishda ushbu xulosani berish huquqiga ega bo' lgan soliq maslahatchilari tashkiloti tomonidan berilgan soliq maslahati bo ' yicha xulosa soliq organlari tomonidan tan olinadi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

4-bob. Malaka talablari va malaka sertifikati<\/strong><\/span><\/p>

24-modda. <\/strong>Malaka talablari<\/strong><\/span><\/p>

Bir vaqtning o\u2018zida quyidagi talablarga javob beradigan shaxs malaka sertifikatini olish uchun talabgor bo\u2018lishi mumkin:<\/span><\/p>

oliy ma\u2019lumotga ega bo\u2018lgan shaxs;<\/span><\/p>

Soliq maslahatchilari palatasi tomonidan belgilangan tartibda soliq maslahatchilarini tayyorlash bo\u2018yicha kursni o\u2018tagan shaxs;<\/span><\/p>

kamida besh yil ish stajiga, shu jumladan iqtisodiy yoki yuridik mutaxassislik bo\u2018yicha kamida ikki yil ish stajiga ega bo\u2018lgan shaxs.<\/span><\/p>

\u00abSoliqlar va soliq solish\u00bb mutaxassisligi bo\u2018yicha oliy ta\u2019lim tashkilotini tamomlagan talabgorlar mutaxassislik bo\u2018yicha kamida ikki yil ish staji mavjud bo\u2018lgan taqdirda, malaka imtihonini topshirishga qo\u2018yiladi.<\/span><\/p>

Soliq organlarida kamida uch yil ish stajiga, shuningdek auditor sertifikatiga ega bo\u2018lgan talabgorlar soliq maslahatchilarini tayyorlash bo\u2018yicha qisqartirilgan kursni o\u2018taydi.<\/span><\/p>

Soliq maslahatchilarini tayyorlash bo\u2018yicha kurs, shu jumladan masofadan turib o\u2018qitish shaklidagi kurs Soliq maslahatchilari palatasi tomonidan tasdiqlangan dastur asosida tashkil etiladi.<\/span><\/p>

Soliq maslahatchilari Soliq maslahatchilari palatasi huzuridagi ta\u2019lim tashkilotlarida Soliq maslahatchilari palatasi tomonidan tasdiqlangan dastur asosida malaka oshiradi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

25-modda. <\/strong>Malaka imtihoni o\u2018tkazilishini tashkil etish<\/strong><\/span><\/p>

Talabgor malaka imtihonini topshirishga ruxsat berish to\u2018g\u2018risidagi ariza bilan Soliq maslahatchilari palatasiga murojaat qilishga haqli.<\/span><\/p>

Malaka imtihonini topshirish uchun ariza berish, mazkur imtihonni o\u2018tkazish tartibi Soliq maslahatchilari palatasi tomonidan tasdiqlanadi.<\/span><\/p>

Malaka imtihoni Soliq maslahatchilari palatasi tomonidan o\u2018tkaziladi. Soliq maslahatchilari palatasi test sinovlarini o\u2018tkazishga ixtisoslashtirilgan yuridik shaxslarni shartnoma asosida jalb etishi mumkin.<\/span><\/p>

Malaka sertifikatini olishga doir malaka imtihonlarida ishtirok etish uchun talabgor tomonidan bazaviy hisoblash miqdorining ikki baravari miqdoriga teng bo\u2018lgan yig\u2018im to\u2018lanadi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

26-modda. <\/strong>Malaka sertifikati<\/strong><\/span><\/p>

Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatishga bo\u2018lgan huquq ushbu Qonunda belgilangan tartibda jismoniy shaxsga berilgan malaka sertifikati bilan tasdiqlanadi.<\/span><\/p>

Malaka sertifikati cheklanmagan muddatga beriladi va O\u2018zbekiston Respublikasining butun hududida amal qiladi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

27-modda. <\/strong>Malaka sertifikatini berish va qayta rasmiylashtirish, uning dublikatini berish<\/strong><\/span><\/p>

Malaka sertifikati jismoniy shaxsga malaka imtihoni muvaffaqiyatli topshirilganidan keyin Soliq maslahatchilari palatasi tomonidan o\u2018n kun ichida beriladi.<\/span><\/p>

Soliq maslahatchisi o\u2018z familiyasi, ismi, otasining ismi o\u2018zgargan taqdirda, tegishli o\u2018zgartishlarni tasdiqlovchi hujjatlar berilgan sanadan e\u2019tiboran bir oylik muddatda Soliq maslahatchilari palatasiga malaka sertifikatini qayta rasmiylashtirish to\u2018g\u2018risida ariza berishi shart.<\/span><\/p>

Malaka sertifikatini qayta rasmiylashtirish soliq maslahatchisi tomonidan malaka sertifikatini qayta rasmiylashtirish to\u2018g\u2018risida qayta rasmiylashtirilishi lozim bo\u2018lgan sertifikatning asl nusxasi va tegishli o\u2018zgartishlarni tasdiqlovchi hujjatlarning ko\u2018chirma nusxalari ilova qilingan holda ariza berilgan kundan e\u2019tiboran besh ish kuni ichida amalga oshiriladi. Qayta rasmiylashtirish chog\u2018ida avval berilgan raqamli malaka sertifikatining yangi blankasi beriladi. Avval berilgan sertifikatning blankasi yo\u2018q qilinadi.<\/span><\/p>

Soliq maslahatchisining yo\u2018qotilgan yoki yaroqsiz holga kelgan malaka sertifikati o\u2018rniga malaka sertifikatining dublikatini berish to\u2018g\u2018risidagi arizasi asosida uning dublikati beriladi. Malaka sertifikati yo\u2018qolganligi to\u2018g\u2018risidagi axborot Soliq maslahatchilari palatasining rasmiy veb-saytida e\u2019lon qilinadi. Malaka sertifikatining dublikati aynan o\u2018sha raqam bilan, sertifikatning yangi blankasiga \u00abDublikat\u00bb degan yozuv albatta kiritilgan holda beriladi.<\/span><\/p>

Yaroqsiz holga kelgan malaka sertifikati Soliq maslahatchilari palatasiga qaytarilishi va yo\u2018q qilinishi lozim.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

28-modda. <\/strong>Malaka sertifikatining amal qilishini tugatish<\/strong><\/span><\/p>

Malaka sertifikatining amal qilishi Soliq maslahatchilari palatasining yoki sudning qarori asosida tugatiladi.<\/span><\/p>

Malaka sertifikatining amal qilishini tugatish uchun quyidagilar asos bo\u2018ladi:<\/span><\/p>

soliq maslahatchisining arizasi;<\/span><\/p>

soliq maslahatchisining har yilgi malaka oshirishdan Soliq maslahatchilari palatasi tomonidan belgilangan tartibda o\u2018tmaganligi;<\/span><\/p>

soliq maslahatchisining vafot etganligi;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish huquqidan mahrum etish tarzidagi jazoni nazarda tutuvchi sud qarorining qonuniy kuchga kirganligi;<\/span><\/p>

fuqaroni muomalaga layoqatsiz yoki muomala layoqati cheklangan deb topish to\u2018g\u2018risidagi sud qarorining qonuniy kuchga kirganligi;<\/span><\/p>

soliq maslahatiga oid faoliyatda uch yil davomida ishtirok etmaganlik (bundan homiladorlik va tug\u2018ish, shuningdek bolani parvarishlash bo\u2018yicha ta\u2019til davri mustasno);<\/span><\/p>

malaka sertifikati soliq maslahatida ishtirok etish uchun foydalanish maqsadida boshqa jismoniy shaxsga berilganligi faktining aniqlanganligi;<\/span><\/p>

soliq maslahatchisi tomonidan soliq maslahati berish davomida olingan ma\u2019lumotlar mijozning (ishonch bildiruvchining) yozma ruxsatisiz uchinchi shaxslarga taqdim etilganligi;<\/span><\/p>

soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatishda soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilikning bir yil ichida ikkita buzilishi sodir etilganligi.<\/span><\/p>

Ushbu modda ikkinchi qismining ettinchi xatboshisida nazarda tutilgan asos advokatlik tuzilmalarining, auditorlik tashkilotlarining, buxgalteriya hisobini yuritish bo\u2018yicha xizmatlar ko\u2018rsatuvchi boshqa yuridik shaxslarning shtatida, shuningdek davlat organlarida asosiy ish joyi bo\u2018yicha ishlaydigan soliq maslahatchilariga nisbatan tatbiq etilmaydi.<\/span><\/p>

Malaka sertifikatining amal qilishi uni tugatish to\u2018g\u2018risida qaror qabul qilingan kundan e\u2019tiboran tugatiladi.<\/span><\/p>

Malaka sertifikatining amal qilishi ushbu modda ikkinchi qismining ikkinchi \u2014 yettinchi xatboshilarida ko\u2018rsatilgan asoslar bo\u2018yicha Soliq maslahatchilari palatasining qarori bilan, ushbu modda ikkinchi qismining sakkizinchi, to\u2018qqizinchi va o\u2018ninchi xatboshilarida ko\u2018rsatilgan asoslar bo\u2018yicha esa sudning qarori bilan tugatiladi.<\/span><\/p>

Malaka sertifikatining amal qilishi ushbu modda ikkinchi qismining sakkizinchi, to\u2018qqizinchi va o\u2018ninchi xatboshilarida nazarda tutilgan asoslar bo\u2018yicha tugatilgan shaxs malaka sertifikatining amal qilishini tugatish to\u2018g\u2018risidagi qaror qabul qilingan kundan e\u2019tiboran uch yil ichida Soliq maslahatchilari palatasiga malaka sertifikatini olish haqidagi ariza bilan murojaat qilishga haqli emas.<\/span><\/p>

Soliq maslahatchilari palatasining malaka sertifikatining amal qilishini tugatish to\u2018g\u2018risidagi qarori ustidan sudga shikoyat qilinishi mumkin.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

29-modda. <\/strong>Malaka sertifikatini bekor qilish<\/strong><\/span><\/p>

Malaka sertifikati sud qarori asosida bekor qilinadi.<\/span><\/p>

Malaka sertifikati quyidagi asoslarga ko\u2018ra bekor qilinadi:<\/span><\/p>

malaka sertifikatini berish to\u2018g\u2018risidagi qarorning qonunga xilof ekanligi aniqlanganligi;<\/span><\/p>

malaka sertifikatining soxta hujjatlardan foydalanilgan holda olinganligi fakti aniqlanganligi.<\/span><\/p>

Malaka sertifikatini bekor qilish to\u2018g\u2018risidagi qaror berilgan sanadan e\u2019tiboran amal qiladi.<\/span><\/p>

Malaka sertifikati ushbu modda ikkinchi qismining uchinchi xatboshisida nazarda tutilgan asoslar bo\u2018yicha bekor qilingan shaxs sudning malaka sertifikatini bekor qilish to\u2018g\u2018risidagi qarori qonuniy kuchga kirgan sanadan e\u2019tiboran uch yil ichida Soliq maslahatchilari palatasiga malaka sertifikatini olish haqidagi ariza bilan murojaat qilishga haqli emas.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

5-bob. Yakunlovchi qoidalar<\/strong><\/span><\/p>

30-modda. <\/strong>Nizolarni hal etish<\/strong><\/span><\/p>

Soliq maslahati sohasidagi nizolar qonunchilikda belgilangan tartibda hal etiladi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

31-modda. <\/strong>Soliq maslahatchilari tashkilotining va soliq maslahatchilarining javobgarligi <\/strong><\/span><\/p>

Soliq maslahatchilari tashkiloti soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnomani bajarmaganligi yoki lozim darajada bajarmaganligi oqibatida mijozga (ishonch bildiruvchiga) zarar yetkazganligi uchun qonunchilikda belgilangan tartibda javobgar bo\u2018ladi. Mijozga (ishonch bildiruvchiga) yetkazilgan zararlarning, shu jumladan boy berilgan foydaning o\u2018rni qonunchilikda belgilangan tartibda qoplanishi lozim.<\/span><\/p>

Soliq maslahatchisi ishni sifatsiz bajarganligi, tijorat sirini oshkor etganligi natijasida yetkazilgan zarar va soliq maslahatchilari tashkilotining zarar ko\u2018rishiga olib kelgan boshqa xatti-harakatlar uchun qonunchilikka muvofiq soliq maslahatchilari tashkiloti oldida javobgar bo\u2018ladi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

32-modda. <\/strong>Soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilikni buzganlik uchun javobgarlik<\/strong><\/span><\/p>

Soliq maslahatiga oid faoliyat to\u2018g\u2018risidagi qonunchilikni buzganlikda aybdor shaxslar belgilangan tartibda javobgar bo\u2018ladi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

33-modda. <\/strong>O\u2018zbekiston Respublikasining ayrim qonun hujjatlariga qo\u2018shimcha va o\u2018zgartishlar kiritish, shuningdek ayrim qonun hujjatlarini o\u2018z kuchini yo\u2018qotgan deb topish<\/strong><\/span><\/p>

1.\u00a0<\/b><\/span>O\u2018zbekiston Respublikasining <\/span>2021 yil 20 aprelda <\/a>qabul qilingan \u00abNormativ-huquqiy hujjatlar to\u2018g\u2018risida\u00bbgi O\u2018RQ-682-sonli Qonuni (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2021 yil, \u2116 4, 288-modda; 2022 yil, \u2116 3, 213-modda) ilovasining 102-bandiga quyidagi qo\u2018shimcha va o\u2018zgartish kiritilsin:<\/span><\/span><\/p>

quyidagi mazmundagi o\u2018n uchinchi xatboshi bilan to\u2018ldirilsin:<\/span><\/p>

\u00abO\u2018zbekiston Soliq maslahatchilari palatasi bilan \u2014 soliq maslahatiga oid faoliyat sohasidagi munosabatlarni tartibga solish masalalariga doir loyihalar\u00bb;<\/span><\/p>

o\u2018n uchinchi<\/a> va o\u2018n to\u2018rtinchi<\/a> xatboshilar tegishincha o\u2018n to\u2018rtinchi va o\u2018n beshinchi xatboshilar deb hisoblansin.<\/span><\/p>

2. Quyidagilar o\u2018z kuchini yo\u2018qotgan deb topilsin:<\/span><\/p>

1) O\u2018ZBEKISTON RESPUBLIKASINING <\/a>2006 yil 21 sentyabrda qabul qilingan \u00abSoliq maslahati to\u2018g\u2018risida\u00bbgi O\u2018RQ-55-sonli Qonuni (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2006 yil, \u2116 9, 497-modda);<\/span><\/p>

2) O\u2018zbekiston Respublikasining<\/a> 2008 yil 31 dekabrda qabul qilingan \u00abSoliq to\u2018g\u2018risidagi qonun hujjatlari takomillashtirilishi munosabati bilan O\u2018zbekiston Respublikasining ayrim qonunlariga o\u2018zgartish va qo\u2018shimchalar kiritish haqida\u00bbgi O\u2018RQ-197-sonli Qonunining (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2008 yil, \u2116 12, 640-modda) 35-moddasi;<\/span><\/p>

3) O\u2018ZBEKISTON RESPUBLIKASINING<\/a> 2012 yil 4 yanvarda qabul qilingan \u00abSoliq maslahati to\u2018g\u2018risida\u00bbgi O\u2018zbekiston Respublikasi Qonuniga o\u2018zgartish va qo\u2018shimchalar kiritish haqida\u00bbgi O\u2018RQ-316-sonli Qonuni (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2012 yil, \u2116 1, 2-modda);<\/span><\/p>

4) O\u2018zbekiston Respublikasining <\/a>2015 yil 20 avgustda qabul qilingan \u00abO\u2018zbekiston Respublikasining ayrim qonun hujjatlariga xususiy mulkni, tadbirkorlik sub\u2019ektlarini ishonchli himoya qilishni yanada kuchaytirishga, ularni jadal rivojlantirish yo\u2018lidagi to\u2018siqlarni bartaraf etishga qaratilgan o\u2018zgartish va qo\u2018shimchalar kiritish to\u2018g\u2018risida\u00bbgi O\u2018RQ-391-sonli Qonunining (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2015 yil, \u2116 8, 312-modda) 33-moddasi;<\/span><\/p>

5) O\u2018zbekiston Respublikasining <\/a>2017 yil 18 aprelda qabul qilingan \u00abO\u2018zbekiston Respublikasining ayrim qonun hujjatlariga o\u2018zgartish va qo\u2018shimchalar kiritish to\u2018g\u2018risida\u00bbgi O\u2018RQ-429-sonli Qonunining (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2017 yil, \u2116 4, 137-modda) 14-moddasi;<\/span><\/p>

6) O\u2018zbekiston Respublikasining 2021 yil 21 aprelda<\/a> qabul qilingan \u00abO\u2018zbekiston Respublikasining ayrim qonun hujjatlariga o\u2018zgartishlar kiritish to\u2018g\u2018risida\u00bbgi O\u2018RQ-683-sonli Qonunining (O\u2018zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2021 yil, 4-songa ilova) 175-moddasi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

34-modda. <\/strong>Ushbu Qonunning ijrosini, yetkazilishini, mohiyati va ahamiyati tushuntirilishini ta\u2019minlash <\/strong><\/span><\/p>

O\u2018zbekiston Respublikasi Moliya vazirligi va boshqa manfaatdor tashkilotlar ushbu Qonunning ijrosini, ijrochilarga yetkazilishini hamda mohiyati va ahamiyati aholi o\u2018rtasida tushuntirilishini ta\u2019minlasin.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

35-modda. <\/strong>Qonunchilikni ushbu Qonunga muvofiqlashtirish<\/strong><\/span><\/p>

O\u2018zbekiston Respublikasi Vazirlar Mahkamasi:<\/span><\/p>

hukumat qarorlarini ushbu Qonunga muvofiqlashtirsin;<\/span><\/p>

davlat boshqaruvi organlari ushbu Qonunga zid bo\u2018lgan o\u2018z normativ-huquqiy hujjatlarini qayta ko\u2018rib chiqishlari va bekor qilishlarini ta\u2019minlasin.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

36-modda. <\/strong>Ushbu Qonunning kuchga kirishi<\/strong><\/span><\/p>

Ushbu Qonun rasmiy e\u2019lon qilingan kundan e\u2019tiboran uch oy o\u2018tgach kuchga kiradi.<\/span><\/p>

\u00a0<\/strong><\/span><\/p>

O\u2018zbekiston Respublikasining Prezidenti Sh. Mirziyoyev<\/strong><\/span><\/p>

Toshkent sh.,<\/span><\/p>

2022 yil 4 avgust,<\/span><\/p>

O\u2018RQ-787-son<\/span><\/p>

(Qonunchilik ma\u2019lumotlari milliy bazasi, 04.08.2022 y., 03\/22\/787\/0708-son; 25.12.2025 y., 03\/25\/1108\/1217-son<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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