{"id":1516,"date":"2025-12-20T22:25:04","date_gmt":"2025-12-20T22:25:04","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1516"},"modified":"2026-06-23T00:18:13","modified_gmt":"2026-06-22T19:18:13","slug":"resolution-no-664-of-november-2-2021","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/resolution-no-664-of-november-2-2021\/","title":{"rendered":"VMQ \u2116664 02.11.2021 y."},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1516\" class=\"elementor elementor-1516\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d342ae6 e-flex e-con-boxed e-con e-parent\" data-id=\"2d342ae6\" 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-2e2f1b46 e-con-full e-flex e-con e-child\" data-id=\"2e2f1b46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cd3c996 elementor-widget elementor-widget-heading\" data-id=\"4cd3c996\" 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\">VMQ \u2116664 02.11.2021 y.<\/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-7b0e91e1 e-con-full e-flex e-con e-child\" data-id=\"7b0e91e1\" 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-2ee02faa e-flex e-con-boxed e-con e-parent\" data-id=\"2ee02faa\" 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-5ed76928 elementor-widget elementor-widget-spacer\" data-id=\"5ed76928\" 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-18252f73 e-flex e-con-boxed e-con e-parent\" data-id=\"18252f73\" 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-33208539 elementor-widget elementor-widget-text-editor\" data-id=\"33208539\" 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: center;\"><span style=\"color: #333333;\"><strong>O\u2018ZBEKISTON RESPUBLIKASI VAZIRLAR MAHKAMASINING<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>QARORI <br><br><\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>SOLIQ TO\u2018LOVCHILAR IXTIYORIY TUGATILGANDA SOLIQLAR BO\u2018YICHA XULOSA BERISH HUQUQIGA EGA BO\u2018LGAN SOLIQ MASLAHATCHILARI TASHKILOTLARI HAMDA AUDITORLIK TASHKILOTLARI RO\u2018YXATINI YURITISH VA SOLIQ TO\u2018LOVCHILAR IXTIYORIY TUGATILGANDA SOLIQLARGA DOIR XULOSALARNI BERISH TARTIBI TO\u2018G\u2018RISIDAGI NIZOMNI TASDIQLASH HAQIDA<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">O\u2018zbekiston Respublikasi Prezidentining \u00abSoliq maslahati sohasini yanada rivojlantirish chora-tadbirlari to\u2018g\u2018risida\u00bb 2020 yil 30 sentyabrdagi PQ-4846-son qarori ijrosini ta\u2019minlash maqsadida\u00a0<strong>Vazirlar Mahkamasi qaror qiladi:<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">1. Quyidagilarni nazarda tutuvchi Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari ro\u2018yxatini yuritish va soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish tartibi to\u2018g\u2018risidagi nizom ilovaga muvofiq tasdiqlansin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlarining hamda auditorlik tashkilotlarining ro\u2018yxatini shakllantirish tartibi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">O\u2018zbekiston Respublikasi Soliq qo\u2018mitasi tomonidan soliq maslahatchilari tashkilotlarining hamda auditorlik tashkilotlarining ro\u2018yxatini e\u2019lon qilib borish tartibi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilarni aniqlash tartibi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari tomonidan soliq maslahati bo\u2018yicha xizmatlarni ko\u2018rsatish va soliq to\u2018lovchi ixtiyoriy tugatilganda soliqlarga doir xulosani berish va e\u2019tirof etish tartibi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">soliq to\u2018lovchining soliq hisobotlaridagi ma\u2019lumotlarda aniqlangan tafovutlarni bartaraf etish tartibi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">tanlov asosida soliq organlari tomonidan soliq maslahatchilari tashkilotlarining yoki auditorlik tashkilotlarining soliqlarga doir berilgan xulosalarini tekshirish tartibi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">2. O\u2018zbekiston Respublikasi Moliya vazirligi Davlat soliq qo\u2018mitasi va O\u2018zbekiston Soliq maslahatchilari palatasi bilan birgalikda mazkur qaror ijrosi bo\u2018yicha huquqni qo\u2018llash amaliyotini puxta o\u2018rganib, soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish jarayoniga soliq maslahatchilari tashkilotlarini yanada kengroq jalb etish bo\u2018yicha 2022 yil 1 dekabrga qadar Vazirlar Mahkamasiga takliflar kiritsin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">3. Vazirlar Mahkamasining 2019 yil 21 avgustdagi 704-son qarori bilan tasdiqlangan Tadbirkorlik sub\u2019ektlarini ixtiyoriy tugatish va ularning faoliyatini to\u2018xtatish tartibi to\u2018g\u2018risidagi nizomning 3-bandi quyidagi tahrirda bayon qilinsin:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00ab3. Qonunchilik hujjatlarida ayrim tijorat tashkilotlarini tugatishning hamda yakka tartibdagi tadbirkorlik sub\u2019ektlari faoliyatini to\u2018xtatishning ushbu Nizomda nazarda tutilmagan boshqacha xususiyatlari belgilanishi mumkin\u00bb.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">4. O\u2018zbekiston Respublikasi Moliya vazirligi, Davlat soliq qo\u2018mitasi bir oy muddatda manfaatdor vazirliklar va idoralar bilan birgalikda o\u2018zlari qabul qilgan normativ-huquqiy hujjatlarni ushbu qarorga muvofiqlashtirsin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">5. Mazkur qarorning bajarilishini nazorat qilish O\u2018zbekiston Respublikasi Bosh vazirining moliya-iqtisodiyot va kambag\u2018allikni qisqartirish masalalari bo\u2018yicha o\u2018rinbosari \u2014 iqtisodiy taraqqiyot va kambag\u2018allikni qisqartirish vaziri J.A. Qo\u2018chqorov, O\u2018zbekiston Respublikasi moliya vaziri T.A. Ishmetov hamda O\u2018zbekiston Respublikasi Davlat soliq qo\u2018mitasi raisi Sh.D. Kudbiev zimmasiga yuklansin.<\/span><\/p><p><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\"><strong>O\u2018zbekiston Respublikasining<br \/>Bosh vaziri A. ARIPOV<\/strong><\/span><\/p><p style=\"text-align: right;\"><span style=\"color: #333333;\">Toshkent sh.,<\/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-91372b2 e-flex e-con-boxed e-con e-parent\" data-id=\"91372b2\" 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-86d486b elementor-widget elementor-widget-spacer\" data-id=\"86d486b\" 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\u041a\u041c \u2116664 \u043e\u0442 02.11.2021\u0433. \u041fo\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 \u041a\u0430\u0431\u0438\u043d\u0435\u0442\u0430 \u041c\u0438\u043d\u0438\u0441\u0442\u0440\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u041e\u0431 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u0438\u0438 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043e \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u043f\u0435\u0440\u0435\u0447\u043d\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0432\u044b\u0434\u0430\u0447\u0443 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u043f\u0440\u0438 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u0438 \u0432\u044b\u0434\u0430\u0447\u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0439 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u043f\u0440\u0438 \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u00a0 \u0412 \u0446\u0435\u043b\u044f\u0445 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f \u0438\u0441\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u041f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u043e\u0442 30 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f [&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-1516","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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