{"id":1503,"date":"2025-12-20T22:20:43","date_gmt":"2025-12-20T22:20:43","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1503"},"modified":"2026-06-24T02:57:06","modified_gmt":"2026-06-23T21:57:06","slug":"pp-4846-of-september-30-2020-on-measures-for-the-further-development-of-tax-consulting","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/pp-4846-of-september-30-2020-on-measures-for-the-further-development-of-tax-consulting\/","title":{"rendered":"Soliq maslahati sohasini yanada rivojlantirish chora-tadbirlari to ' g ' risida 2020-yil 30-sentabrdagi 4846-band"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1503\" class=\"elementor elementor-1503\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb4a92e e-flex e-con-boxed e-con e-parent\" data-id=\"2eb4a92e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2434dfae e-con-full e-flex e-con e-child\" data-id=\"2434dfae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a7b4530 elementor-widget elementor-widget-heading\" data-id=\"2a7b4530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soliq maslahati sohasini yanada rivojlantirish chora-tadbirlari to ' g ' risida 2020-yil 30-sentabrdagi 4846-band<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54539b5b e-con-full e-flex e-con e-child\" data-id=\"54539b5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ac6bc0d e-flex e-con-boxed e-con e-parent\" data-id=\"6ac6bc0d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cba8bf4 elementor-widget elementor-widget-spacer\" data-id=\"3cba8bf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<div class=\"elementor-element elementor-element-5ec19bf e-flex e-con-boxed e-con e-parent\" data-id=\"5ec19bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1acb4d elementor-widget elementor-widget-text-editor\" data-id=\"d1acb4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-d1acb4d{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-352a709 elementor-widget elementor-widget-text-editor\" data-id=\"352a709\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">O\u2018ZBEKISTON RESPUBLIKASI PREZIDENTINING<\/p><p style=\"text-align: center;\">QARORI<\/p><p style=\"text-align: center;\"><strong>SOLIQ MASLAHATI SOHASINI YANADA RIVOJLANTIRISH CHORA-TADBIRLARI TO\u2018G\u2018RISIDA<\/strong><\/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<div class=\"elementor-element elementor-element-49dfe7f5 e-flex e-con-boxed e-con e-parent\" data-id=\"49dfe7f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77e4b2fe elementor-widget elementor-widget-text-editor\" data-id=\"77e4b2fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Mamlakatda ilg\u2018or xorijiy tajriba asosida soliq siyosati va soliq ma\u2019muriyatchiligini takomillashtirish hamda soliq to\u2018lovchilarning soliq organlari bilan o\u2018zaro munosabatlarida shaffoflikni ta\u2019minlash bo\u2018yicha kompleks chora-tadbirlar amalga oshirildi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Shu bilan birga soliq maslahati davlatning yangi soliq siyosatini samarali amalga oshirishning professional instituti va soliqlarni hisoblash va to\u2018lash masalalarida soliq to\u2018lovchilarning ishonchli yordamchisi sifatida yetarlicha shakllanmagan.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Davlat tomonidan tartibga solish, soliq maslahatchilarini tayyorlash va malakasini oshirish tizimini takomillashtirish, ular kasbining huquqiy maqomi va nufuzini mustahkamlash, soliq to\u2018lovchilar huquqlariga rioya qilinishini ta\u2019minlash maqsadida:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">1. O\u2018zbekiston Respublikasining yangi tahrirdagi <\/span><a style=\"color: #333333;\" href=\"http:\/\/lex.uz\/docs\/4674893\">Soliq kodeksi<\/a><span style=\"color: #333333;\"> bilan soliq maslahatchilari tashkilotlariga:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- davlat soliq va bojxona xizmati organlari bilan munosabatlarda soliq to\u2018lovchining manfaatlarini ifodalash;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq hisobotini soliq to\u2018lovchi nomidan soliq to\u2018lovchining shaxsiy kabineti orqali elektron hujjat tarzida taqdim etish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- davlat soliq xizmati organlarining talabnomalarida ko\u2018rsatilgan, aniqlangan tafovutlarning asosnomasi sifatida xulosalarni soliq to\u2018lovchi nomidan davlat soliq xizmati organiga taqdim etish bo\u2018yicha qo\u2018shimcha huquqlar berilganligi ma\u2019lumot uchun qabul qilinsin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">2. Moliya vazirligi va O\u2018zbekiston Soliq maslahatchilari palatasining (keyingi o\u2018rinlarda \u2014 Palata) 2021 yil 1 yanvardan Moliya vazirligining quyidagi funksiyalarini Palataga o\u2018tkazish to\u2018g\u2018risidagi takliflariga rozilik berilsin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq maslahatchisining malaka sertifikatini olish uchun malaka imtihonlarini o\u2018tkazish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq maslahatchisining malaka sertifikatini berish, qayta rasmiylashtirish, uning amal qilishini to\u2018xtatib turish, tugatish va uni bekor qilish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq maslahatchilarini o\u2018qitish va ularning malakasini oshirish dasturlarini tasdiqlash;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq maslahatchilarining reestrini yuritish.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">3. Moliya vazirligi:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">a) Palataga quyidagi masalalarda ko\u2018maklashsin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliq maslahatchilarini tayyorlash kurslarini, shu jumladan masofadan o\u2018qitish shaklida tashkil etish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliq maslahatchilarining malaka imtihonlarini tayyorlash va o\u2018tkazish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">b) o\u2018zining rasmiy saytida soliq maslahatchilari reestrini joylashtirish va muntazam ravishda yangilab borishni ta\u2019minlasin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">4. Belgilansinki, soliq maslahatchisi advokatlik tuzilmalari, auditorlik tashkilotlari, shuningdek, buxgalteriya hisobini yuritish bo\u2018yicha xizmatlarni ko\u2018rsatuvchi boshqa yuridik shaxslarning shtatida mehnat faoliyatini olib borgan taqdirda, soliq maslahati bo\u2018yicha faoliyatda uch yil mobaynida ishtirok etmaganligi uchun uning malaka sertifikati amal qilishini tugatishga yo\u2018l qo\u2018yilmaydi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">5. Iqtisodiyot va moliya vazirligi, Soliq qo\u2018mitasi va Palataning quyidagi takliflari ma\u2019qullansin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Soliq qo\u2018mitasi tomonidan Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari va auditorlik tashkilotlari ro\u2018yxatini (keyingi o\u2018rinlarda \u2014 Ro\u2018yxat) yuritish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00abtavakkalchilikni tahlil qilish\u00bb avtomatlashtirilgan axborot tizimi vositasida aniqlanadigan, yillik aylanmasi oxirgi uch yil mobaynida 10 milliard so\u2018mdan oshmagan hamda soliq xavfi darajasi o\u2018rta bo\u2018lgan soliq to\u2018lovchilar ixtiyoriy tugatilganda Ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari va auditorlik tashkilotlarining soliqlar bo\u2018yicha xulosalari soliq organlari tomonidan tan olinishi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">6. Oliy va o\u2018rta maxsus ta\u2019lim vazirligi Moliya vazirligi va Davlat soliq qo\u2018mitasi bilan birgalikda 2021 yil 1 yanvardan Toshkent davlat iqtisodiyot universiteti va Toshkent moliya institutida \u00absoliqlar va soliqqa tortish\u00bb hamda \u00abbuxgalteriya hisobi va audit\u00bb yo\u2018nalishlari bo\u2018yicha 4-kurs bakalavriatining o\u2018quv dasturlariga \u00absoliq maslahati\u00bb fani kiritilishini ta\u2019minlasin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">7. Palata Moliya vazirligi bilan birgalikda:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">a) bir oy muddatda soliq maslahatchilarini o\u2018qitish va ularning malakasini oshirish o\u2018quv dasturini tasdiqlasin. Bunda davlat soliq xizmati organlarida ish stajiga va (yoki) auditor sertifikatiga ega bo\u2018lgan talabgorlar uchun o\u2018quv dasturini optimallashtirish nazarda tutilsin;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">b) ikki oy muddatda:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">o\u2018quv jarayoniga qo\u2018yiladigan talablarni ishlab chiqsin va soliq maslahatiga o\u2018qishni amalga oshiruvchi tashkilotlar tomonidan ularga rioya qilinishi ustidan monitoring olib borsin;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">masofadan o\u2018qitish shaklidagi soliq maslahatchilarini tayyorlash kurslari tashkil etilishini ta\u2019minlasin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">8. Soliq maslahatchilariga sudlar, huquqni muhofaza qiluvchi va nazorat organlarida soliq solish, soliq organlarining hujjatlari, mansabdor shaxslarning harakatlari va (yoki) harakatsizligi ustidan shikoyat qilish bilan bog\u2018liq ishlarni ko\u2018rib chiqishda hisoblash texnikasi va aloqa vositalari, audio va video yozish qurilmalaridan foydalanish huquqi berilsin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">9. Moliya vazirligi Davlat soliq qo\u2018mitasi va Tadbirkorlik sub\u2019ektlarining huquqlari va qonuniy manfaatlarini himoya qilish bo\u2018yicha vakil bilan birgalikda Vazirlar Mahkamasiga quyidagilarni kiritsin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">a) ikki oy muddatda:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Soliq kodeksi <a style=\"color: #333333;\" href=\"http:\/\/lex.uz\/docs\/4674893\">va boshqa qonun hujjatlariga mazkur qarorning<\/a> 5-bandiga muvofiq o\u2018zgartirish va qo\u2018shimchalar kiritish to\u2018g\u2018risidagi qonun loyihasini;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">qonun hujjatlariga mazkur qarordan kelib chiqadigan o\u2018zgartirish va qo\u2018shimchalar to\u2018g\u2018risida takliflarni;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">b) uch oy muddatda quyidagilarni nazarda tutuvchi Ro\u2018yxatni yuritish va soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish tartibini:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">o\u2018z faoliyatini bir yildan ortiq muddat davomida amalga oshirayotgan va shtatida kamida bir yillik soliq maslahatchisi stajiga ega soliq maslahatchilari bo\u2018lgan soliq maslahatchilari tashkilotlarini Ro\u2018yxatga kiritish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliqlarga doir berilgan xulosa doirasida ixtiyoriy tugatilayotgan soliq to\u2018lovchining soliq majburiyatlari soliq maslahatchilari tashkilotlari tomonidan yashirilganligi yoki qasddan buzib ko\u2018rsatilganligi holatlari soliq organlari tomonidan aniqlanganda ularni Ro\u2018yxatdan chiqarish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Ro\u2018yxatni Davlat soliq qo\u2018mitasining rasmiy saytida joylashtirish va muntazam ravishda yangilab borish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">v) 2021 yilning 1 apreliga qadar soliq maslahati sohasida o\u2018zini o\u2018zi boshqarishning asosiy qoidalarini belgilovchi hamda samarali faoliyat ko\u2018rsatadigan soliq maslahatchilari institutini shakllantirishga imkon beruvchi yangi tahrirdagi \u00abSoliq maslahati to\u2018g\u2018risida\u00bbgi qonun loyihasini.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">10. Mazkur qarorning ijrosini nazorat qilish O\u2018zbekiston Respublikasi Bosh vazirining o\u2018rinbosari J.A. Qo\u2018chqorov zimmasiga yuklansin.<\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\"><strong>O\u2018zbekiston Respublikasining Prezidenti Sh. Mirziyoyev<\/strong><\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\">Toshkent sh.,<\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\">2020 yil 30 sentyabr,<\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\">PQ-4846-son<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><em>(Qonun hujjatlari ma\u2019lumotlari milliy bazasi, 30.09.2020 y., 07\/20\/4846\/1344-son; 29.09.2025 y., 06\/25\/176\/0878-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<div class=\"elementor-element elementor-element-588a803 e-flex e-con-boxed e-con e-parent\" data-id=\"588a803\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3f45f elementor-widget elementor-widget-spacer\" data-id=\"5d3f45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041f\u041f 4846 \u043e\u0442 30.09.2020\u0433. \u041e \u043c\u0435\u0440\u0430\u0445 \u043f\u043e \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0435\u043c\u0443 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044e \u0441\u0444\u0435\u0440\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u041f\u041f 4846 \u043e\u0442 30.09.2020\u0433. \u041e \u043c\u0435\u0440\u0430\u0445 \u043f\u043e \u0434\u0430\u043b\u044c\u043d\u0435\u0439\u0448\u0435\u043c\u0443 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044e \u0441\u0444\u0435\u0440\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u00a0 \u041f\u041e\u0421\u0422\u0410\u041d\u041e\u0412\u041b\u0415\u041d\u0418\u0415 \u041f\u0420\u0415\u0417\u0418\u0414\u0415\u041d\u0422\u0410 \u0420\u0415\u0421\u041f\u0423\u0411\u041b\u0418\u041a\u0418 \u0423\u0417\u0411\u0415\u041a\u0418\u0421\u0422\u0410\u041d \u041e \u041c\u0415\u0420\u0410\u0425 \u041f\u041e \u0414\u0410\u041b\u042c\u041d\u0415\u0419\u0428\u0415\u041c\u0423 \u0420\u0410\u0417\u0412\u0418\u0422\u0418\u042e \u0421\u0424\u0415\u0420\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042f O\u2018ZBEKISTON RESPUBLIKASI PREZIDENTINING QARORI SOLIQ MASLAHATI SOHASINI YANADA RIVOJLANTIRISH CHORA-TADBIRLARI TO\u2018G\u2018RISIDA \u00a0 \u0412 \u0441\u0442\u0440\u0430\u043d\u0435 \u0440\u0435\u0430\u043b\u0438\u0437\u043e\u0432\u0430\u043d\u044b \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u044b\u0435 \u043c\u0435\u0440\u044b \u043f\u043e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1503","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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