{"id":1529,"date":"2025-12-20T22:28:38","date_gmt":"2025-12-20T22:28:38","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1529"},"modified":"2026-06-24T02:59:06","modified_gmt":"2026-06-23T21:59:06","slug":"regulation-appendix-to-the-resolution-of-the-cabinet-of-ministers-no-664-of-november-2-2021","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/regulation-appendix-to-the-resolution-of-the-cabinet-of-ministers-no-664-of-november-2-2021\/","title":{"rendered":"VMQ \u2116664 02.11.2021 y.ga ilova Nizom"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1529\" class=\"elementor elementor-1529\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-136e1c7f e-flex e-con-boxed e-con e-parent\" data-id=\"136e1c7f\" 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-791bc724 e-con-full e-flex e-con e-child\" data-id=\"791bc724\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57c0819a elementor-widget elementor-widget-heading\" data-id=\"57c0819a\" 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.ga ilova Nizom<\/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-3f7b41ad e-con-full e-flex e-con e-child\" data-id=\"3f7b41ad\" 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-6a5e1e68 e-flex e-con-boxed e-con e-parent\" data-id=\"6a5e1e68\" 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-1dca9e30 elementor-widget elementor-widget-spacer\" data-id=\"1dca9e30\" 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-5517a6f e-flex e-con-boxed e-con e-parent\" data-id=\"5517a6f\" 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-6ea5f4bb elementor-widget elementor-widget-text-editor\" data-id=\"6ea5f4bb\" 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-6ea5f4bb{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-535facb elementor-widget elementor-widget-text-editor\" data-id=\"535facb\" 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: right;\"><b>Vazirlar Mahkamasining<br \/>664-son qaroriga<br \/>ILOVA<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2013cce elementor-widget elementor-widget-text-editor\" data-id=\"2013cce\" 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;\"><b>Soliq to\u2018lovchilar ixtiyoriy tugatilganda\nsoliqlar bo\u2018yicha xulosa berish huquqiga ega <br> bo\u2018lgan\nsoliq maslahatchilari tashkilotlari ro\u2018yxatini\nyuritish va soliq to\u2018lovchilar ixtiyoriy \n<br> tugatilganda\nsoliqlarga doir xulosalarni berish tartibi to\u2018g\u2018risida<\/b><br \/><b>NIZOM<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee66af8 elementor-widget elementor-widget-text-editor\" data-id=\"ee66af8\" 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;\"><b>1-bob. Umumiy qoidalar<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-799b021 elementor-widget elementor-widget-text-editor\" data-id=\"799b021\" 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;\">1. Ushbu Nizom soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari ro\u2018yxatini (keyingi o\u2018rinlarda \u2014 ro\u2018yxat) yuritish va soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish tartibini belgilaydi.<\/p><p style=\"text-align: justify;\">2. \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0435 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \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, \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044b\u0445 \u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c, \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 (\u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432 \u0441 \u0432\u044b\u0441\u043e\u043a\u0438\u043c \u0443\u0440\u043e\u0432\u043d\u0435\u043c \u0440\u0438\u0441\u043a\u0430) \u2013 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 \u0441 \u0433\u043e\u0434\u043e\u0432\u044b\u043c \u043e\u0431\u043e\u0440\u043e\u0442\u043e\u043c \u0434\u043e 10 \u043c\u0438\u043b\u043b\u0438\u0430\u0440\u0434\u043e\u0432 \u0441\u0443\u043c\u043e\u0432 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0445 \u0442\u0440\u0435\u0445 \u043b\u0435\u0442, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u043e\u0440\u0433\u0430\u043d\u0430\u043c\u0438 \u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u043e\u043c \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b \u201c\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435, \u0430\u043d\u0430\u043b\u0438\u0437 \u0438 \u043e\u0446\u0435\u043d\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0440\u0438\u0441\u043a\u0430\u201d (\u0434\u0430\u043b\u0435\u0435 \u2013 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430) \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043c\u0438\u0442\u0435\u0442\u0430 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d (\u0434\u0430\u043b\u0435\u0435 \u2013 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u043c\u0438\u0442\u0435\u0442), \u0430 \u0442\u0430\u043a\u0436\u0435 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439, \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0449\u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u0438 \u0438 \u0441\u0431\u043e\u0440\u044b \u0432 \u043f\u043e\u0440\u044f\u0434\u043a\u0435, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u043e\u043c \u0434\u043b\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (\u0434\u0430\u043b\u0435\u0435 \u2013 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-818d91b elementor-widget elementor-widget-text-editor\" data-id=\"818d91b\" 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;\"><b>2-bob. Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlarining ro\u2018yxatini\u00a0<\/b><b>shakllantirish tartibi<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a82c7 elementor-widget elementor-widget-text-editor\" data-id=\"c7a82c7\" 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;\">3. Tashkil etilganidan boshlab bir yildan ortiq muddat davomida faoliyat olib borayotgan hamda shtatida kamida bir yillik soliq<\/p><p style=\"text-align: justify;\">maslahatchisi stajiga ega bo\u2018lgan soliq maslahatchilari mavjud bo\u2018lgan yoxud shartnoma asosida ularni jalb etgan holda faoliyat yuritayotgan soliq maslahatchilari va auditorlik tashkilotlari soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega tashkilotlar ro\u2018yxatiga kiritiladi.<\/p><p style=\"text-align: justify;\">Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlarining ro\u2018yxatini yuritish va soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish ushbu Nizomga 1-ilovada keltirilgan sxemaga muvofiq amalga oshiriladi.<\/p><p style=\"text-align: justify;\">4. Ushbu Nizomning 3-bandida ko\u2018rsatilgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari soliq to\u2018lovchilar ixtiyoriy tugatilganda ularga soliqlar bo\u2018yicha xulosa beruvchi soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari sifatida ro\u2018yxatga kiritilishini so\u2018rab O\u2018zbekiston Soliq maslahatchilari palatasiga (keyingi o\u2018rinlarda \u2014 Palata) murojaat qiladi.<\/p><p style=\"text-align: justify;\">5. Murojaat tushgan kundan boshlab Palata uch ish kuni davomida ro\u2018yxatga kiritishni so\u2018rab murojaat qilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarining mazkur Nizomning 3-bandida ko\u2018rsatilgan talablarga muvofiqligini Soliq maslahatchilari reestrida mavjud bo\u2018lgan ma\u2019lumotlar asosida o\u2018rganib chiqadi va soliq maslahatchilari tashkiloti yoki auditorlik tashkilotini ro\u2018yxatga kiritish yoki ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risida xulosa beradi.<\/p><p style=\"text-align: justify;\">6. Palata tomonidan:<\/p><p style=\"text-align: justify;\">soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarini ro\u2018yxatga kiritish to\u2018g\u2018risida xulosa qabul qilinganda ushbu xulosa asosida ularning ro\u2018yxati shakllantiriladi va soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari bu haqida xabardor qilinadi;<\/p><p style=\"text-align: justify;\">soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari ushbu Nizomning 3-bandida ko\u2018rsatilgan talablarga muvofiq kelmaganda ularni ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risida xulosa qabul qilinadi va u soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlariga mazkur Nizomning 5-bandida nazarda tutilgan muddatlarda taqdim etiladi.<\/p><p style=\"text-align: justify;\">7. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risida xulosada ko\u2018rsatilgan kamchiliklarni bartaraf etgan holda Palataga qayta murojaat etishlari mumkin.<\/p><p style=\"text-align: justify;\">Ushbu Nizomning 3-bandida belgilangan talablardan tashqari boshqa asoslarga ko\u2018ra soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarini ro\u2018yxatga kiritish rad etilishi taqiqlanadi.<\/p><p style=\"text-align: justify;\">8. Soliq qo\u2018mitasi Palata tomonidan yuritiladigan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari ro\u2018yxati shakllantirilgandan so\u2018ng uch ish kunida elektron shaklda onlayn tarzda yoki xat orqali olinishini ta\u2019minlaydi.<\/p><p style=\"text-align: justify;\">Soliq qo\u2018mitasi Palata tomonidan taqdim etilgan ro\u2018yxatni mazkur Nizomga 2-ilovaga muvofiq tasdiqlangan shaklda uch ish kunida o\u2018zining rasmiy veb-saytiga joylashtiradi va muntazam ravishda yangilab boradi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cc3591 elementor-widget elementor-widget-text-editor\" data-id=\"8cc3591\" 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;\"><b>3-bob. Soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilarni aniqlash tartibi<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff00746 elementor-widget elementor-widget-text-editor\" data-id=\"ff00746\" 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;\">9. Soliq qo\u2018mitasiga davlat xizmatlari markazlaridan belgilangan tartibda ixtiyoriy tugatish jarayonida turgan soliq to\u2018lovchilar haqida tushgan ma\u2019lumotlar shu kunning o\u2018zida Soliq qo\u2018mitasi tomonidan dastur orqali o\u2018rganib chiqiladi va har o\u2018n kunlik ma\u2019lumotlar umumlashtirilgan holda soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilar ro\u2018yxati shakllantiriladi.<\/p><p style=\"text-align: justify;\">10. Yillik aylanmasi oxirgi uch yil ichida o\u2018n milliard so\u2018mdan oshmagan hamda soliq xavfi darajasi o\u2018rta bo\u2018lgan soliq to\u2018lovchilar soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilar ro\u2018yxatiga kiritiladi.<\/p><p style=\"text-align: justify;\">11. Soliq qo\u2018mitasi ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilarning ro\u2018yxati shakllantirganidan so\u2018ng ikki ish kunida ularning shaxsiy kabinetiga ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari bilan ixtiyoriy tugatilayotganda soliqlarga doir xulosa berish bo\u2018yicha shartnoma tuzish orqali ixtiyoriy tugatish ishlarini amalga oshirish huquqi mavjudligi to\u2018g\u2018risida xabarnoma yuboradi.<\/p><p style=\"text-align: justify;\">Agar soliq to\u2018lovchida soliq to\u2018lovchining shaxsiy kabineti mavjud bo\u2018lmasa, xabar buyurtma xat bilan pochta xizmati orqali yuboriladi.<\/p><p style=\"text-align: justify;\">12. Soliq qo\u2018mitasi soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilarning ro\u2018yxati shakllantirilgandan so\u2018ng bir ish kunida ushbu ro\u2018yxatni Palataga o\u2018zining rasmiy saytiga joylashtirish uchun elektron shaklda taqdim etadi. Mazkur ro\u2018yxat Palata tomonidan har o\u2018n kunda to\u2018ldirilib boriladi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63ec21d elementor-widget elementor-widget-text-editor\" data-id=\"63ec21d\" 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;\"><b>4-bob. Soliq maslahati bo\u2018yicha xizmatlarni ko\u2018rsatish va soliq to\u2018lovchi ixtiyoriy tugatilganda soliqlarga doir xulosani berish va e\u2019tirof etish tartibi<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfa222a elementor-widget elementor-widget-text-editor\" data-id=\"bfa222a\" 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;\">13. Soliq qo\u2018mitasidan soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkinligi to\u2018g\u2018risida xabarnoma olgan soliq to\u2018lovchilar ushbu huquqlardan foydalanish istagini bildirganda, xabarnoma olgan kundan boshlab o\u2018n ish kuni mobaynida o\u2018zlarining tashabbuslariga asosan ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari bilan tuzilgan shartnoma asosida soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishini amalga oshirish haqida o\u2018zlarining shaxsiy kabineti orqali Soliq qo\u2018mitasini xabardor qiladi.<\/p><p style=\"text-align: justify;\">Agar soliq to\u2018lovchida soliq to\u2018lovchining shaxsiy kabineti mavjud bo\u2018lmasa, xabar buyurtma xat bilan pochta xizmati orqali Soliq qo\u2018mitasiga yuboriladi.<\/p><p style=\"text-align: justify;\">14. Soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkinligi to\u2018g\u2018risida xabardor qilingan, ammo ushbu jarayon orqali tugatilish istagini bildirmagan soliq to\u2018lovchi qonunchilik hujjatlarida belgilangan tartibda tugatiladi.<\/p><p style=\"text-align: justify;\">15. Soliq to\u2018lovchi soliqlarga doir xulosa berish orqali ixtiyoriy tugatilganda soliqlarga doir xulosa soliq organlari ushbu soliq to\u2018lovchini oxirgi soliq auditidan o\u2018tkazilgan sanadan boshlab (soliq auditi soliq to\u2018lovchi davlat ro\u2018yxatidan o\u2018tkazilgan sanadan boshlab amalga oshirilmagan bo\u2018lsa, davlat ro\u2018yxatidan o\u2018tkazilgan sanadan boshlab) tugatish to\u2018g\u2018risida qaror qabul qilinganligi haqida ro\u2018yxatdan o\u2018tkazgan organ xabardor qilingan sanagacha bo\u2018lgan davr mobaynidagi moliya-xo\u2018jalik faoliyatini qamrab oladi, biroq ushbu davr uch yildan oshmasligi zarur.<\/p><p style=\"text-align: justify;\">16. Soliq to\u2018lovchi soliqlarga doir xulosa berish orqali ixtiyoriy tugatilish jarayonida ro\u2018yxatga kiritilgan soliq maslahatchilari tashkiloti yoki auditorlik tashkiloti bilan tuzilgan shartnomaga asosan soliq maslahatchilari tashkilotiga yoki auditorlik tashkilotiga barcha zarur hujjatlarni, shuningdek, oxirgi uch yillik davr uchun bank hisobvarag\u2018idan ko\u2018chirmani taqdim etadi.<\/p><p style=\"text-align: justify;\">Soliqlarga doir xulosa berish orqali ixtiyoriy tugatilish jarayonida ro\u2018yxatga kiritilgan soliq maslahatchilari tashkiloti yoki auditorlik tashkiloti tomonidan soliq to\u2018lovchining yillik aylanmasi oxirgi uch yilning biror-bir yilida 10 mlrd so\u2018mdan oshganligi aniqlangan taqdirda, soliqlarga doir xulosa berish orqali ixtiyoriy tugatilish jarayoni to\u2018xtatiladi hamda shartnoma bekor qilinadi.<\/p><p style=\"text-align: justify;\">17. Soliqlarga doir xulosa berish orqali ixtiyoriy tugatilish natijalari yuzasidan ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan qonunchilik hujjatlarida belgilangan tartibda teng kuchga ega bo\u2018lgan mazkur Nizomga 3-ilovaga muvofiq tasdiqlangan shaklda uch nusxada xulosa tuziladi va imzolanadi.<\/p><p style=\"text-align: justify;\">Xulosaning ikki nusxasi soliq to\u2018lovchiga (bir nusxasini Soliq qo\u2018mitasiga taqdim etish uchun) taqdim etiladi.<\/p><p style=\"text-align: justify;\">Soliq maslahatchilari tashkiloti yoki auditorlik tashkiloti soliqlarga doir xulosani elektron raqamli imzo yordamida soliq to\u2018lovchiga taqdim etishi, soliq to\u2018lovchi esa ushbu xulosani Soliq qo\u2018mitasiga o\u2018zining shaxsiy kabineti orqali taqdim etishi mumkin.<\/p><p style=\"text-align: justify;\">18. Ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan soliq to\u2018lovchilarga soliqlarga doir xulosa berish orqali ixtiyoriy tugatish to\u2018g\u2018risidagi xulosa shartnoma tuzilgan kundan boshlab o\u2018ttiz kundan kechiktirmay taqdim etilishi lozim.<\/p><p style=\"text-align: justify;\">19. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan soliqlarga doir xulosa berilganidan boshlab besh ish kuni davomida soliq to\u2018lovchilar mazkur xulosani, unga o\u2018zining bank hisobvarag\u2018idan ko\u2018chirma va summalar ko\u2018rsatilgan hisobvaraq-fakturalar reestrini ilova qilgan holda soliq to\u2018lovchining shaxsiy kabineti orqali Soliq qo\u2018mitasiga taqdim qiladi.<\/p><p style=\"text-align: justify;\">Agar soliq to\u2018lovchida soliq to\u2018lovchining shaxsiy kabineti mavjud bo\u2018lmasa, xulosa va unga ilova qilingan hujjatlar buyurtma xat bilan pochta xizmati orqali Soliq qo\u2018mitasiga yuboriladi.<\/p><p style=\"text-align: justify;\">20. Soliqlarga doir xulosa berish orqali ixtiyoriy tugatilayotgan soliq to\u2018lovchining soliq hisobotlaridagi ma\u2019lumotlar va ixtiyoriy tugatilayotganda ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan berilgan soliqlarga doir xulosa o\u2018rtasida tafovut aniqlangan taqdirda, soliq to\u2018lovchilar besh ish kuni davomida mazkur tafovutlarni bartaraf etgan holda aniqlashtirilgan soliq hisobotlarini o\u2018zlari ro\u2018yxatdan o\u2018tgan soliq organiga taqdim etishi lozim.<\/p><p style=\"text-align: justify;\">Ixtiyoriy tugatilayotgan soliq to\u2018lovchining soliq hisobotlaridagi ma\u2019lumotlar va soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari ma\u2019lumotlar o\u2018rtasida aniqlangan tafovutlarni soliq maslahatchilari tashkilotlarining yoki auditorlik tashkilotlarining tavsiyasiga ko\u2018ra xulosa bergunga qadar soliq to\u2018lovchilar tomonidan aniqlashtirilgan soliq hisobotlari taqdim etilishi mumkin.<\/p><p style=\"text-align: justify;\">Soliqlar bo\u2018yicha aniqlangan tafovutlar (ijobiy yoki salbiy farq summasi) O\u2018zbekiston Respublikasining Soliq kodeksida belgilangan tartibda hisob-kitob qilinadi.<\/p><p style=\"text-align: justify;\">Bunda, soliq organlari aniqlangan salbiy farq bo\u2018yicha moliyaviy sanksiyalarni (penya bundan mustasno) va ma\u2019muriy jarimalarni qo\u2018llamaydilar.<\/p><p style=\"text-align: justify;\">21. Soliq to\u2018lovchilarning hisobotlari va soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan berilgan xulosada aniqlangan tafovutlar (ijobiy va salbiy farq summalari) bartaraf etilgan taqdirda, Soliq qo\u2018mitasi tomonidan soliqlarga doir xulosa tan olinadi hamda soliq to\u2018lovchilar soliqlarga doir xulosa berish orqali ixtiyoriy tugatilgan deb hisoblanadi.<\/p><p style=\"text-align: justify;\">22. Soliq qo\u2018mitasi tomonidan soliqlarga doir xulosa tan olingan hamda soliq to\u2018lovchilar soliqlarga doir xulosa berish orqali ixtiyoriy tugatilgan deb hisoblanganda ularga nisbatan soliq organlari tomonidan soliq auditi o\u2018tkazilmaydi hamda qonunchilik hujjatlarida belgilangan tartibda tugatish bo\u2018yicha ishlar yakunlanadi.<\/p><p style=\"text-align: justify;\">Soliq to\u2018lovchi mazkur Nizomning 11-bandida belgilangan tartibda xabardor qilingan kundan keyin davlat organlari va tashkilotlar tomonidan soliq organlariga ularning ma\u2019lumotlar bazasida mavjud bo\u2018lmagan soliq to\u2018lovchining faoliyati to\u2018g\u2018risidagi ma\u2019lumotlar taqdim etilganda soliq organi ixtiyoriy tugatilayotgan soliq to\u2018lovchining faoliyatini qonunchilik hujjatlarida belgilangan tartibda soliq auditidan o\u2018tkazishga haqli.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70fcfa0 elementor-widget elementor-widget-text-editor\" data-id=\"70fcfa0\" 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;\"><b>5-bob. Yakunlovchi qoidalar<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72c1762 elementor-widget elementor-widget-text-editor\" data-id=\"72c1762\" 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;\">23. Ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan soliqlarga doir berilgan xulosa doirasida ixtiyoriy tugatilayotgan soliq to\u2018lovchining soliq majburiyatlarini yashirishi yoki qasddan buzib ko\u2018rsatilganligi holatlari soliq organlari tomonidan aniqlanganda, ular ro\u2018yxatdan chiqariladi.<\/p><p style=\"text-align: justify;\">Bunda, soliq organlari tanlov asosida ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari tomonidan soliqlarga doir berilgan xulosalarni tekshirib ko\u2018rishga haqli va berilgan xulosalarda soliq to\u2018lovchining soliq majburiyatlari yashirib yoki qasddan buzib ko\u2018rsatilganligi holatlari aniqlanganda soliq organlari soliqlarga doir berilgan xulosalarni haqiqiy emas deb topish to\u2018g\u2018risida tegishliligi bo\u2018yicha sudga murojaat qiladi.<\/p><p style=\"text-align: justify;\">Sud tomonidan soliq organlari soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarining soliqlarga doir berilgan xulosalarini haqiqiy emas deb topish to\u2018g\u2018risidagi murojaati qonun hujjatlarida belgilangan tartibda ko\u2018rib chiqiladi va hal etiladi.<\/p><p style=\"text-align: justify;\">24. Ro\u2018yxatga kiritilgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari ko\u2018rsatilgan xizmatlar davomida olingan ma\u2019lumotlar hamda tuzilgan hisobotlarni soliq to\u2018lovchining roziligisiz soliq organlariga hamda boshqa shaxslarga ma\u2019lum qilishga haqli emas.<\/p><p style=\"text-align: justify;\">25. Soliq to\u2018lovchi soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarining xulosasidan norozi bo\u2018lgan taqdirda hamda ular o\u2018rtasida yuzaga kelgan boshqa nizolar shartnomada va qonunchilik hujjatlarida belgilangan tartibda hal etiladi.<\/p><p style=\"text-align: justify;\">26. Ushbu Nizom talablari buzilishida aybdor bo\u2018lgan shaxslar qonunchilik hujjatlarida belgilangan tartibda javob beradilar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d1222f elementor-widget elementor-widget-spacer\" data-id=\"9d1222f\" 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<div class=\"elementor-element elementor-element-27dde9c elementor-widget elementor-widget-text-editor\" data-id=\"27dde9c\" 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: right;\">1-ILOVA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a149533 elementor-widget elementor-widget-text-editor\" data-id=\"a149533\" 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;\"><b>Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlarining ro\u2018yxatini yuritish va soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosalarni berish<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92166f8 elementor-widget elementor-widget-text-editor\" data-id=\"92166f8\" 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;\"><b>SXEMASI<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14e4c3d elementor-widget elementor-widget-text-editor\" data-id=\"14e4c3d\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\"><strong>Bosqichlar<\/strong><\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\"><strong>Sub\u2019ektlar<\/strong><\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\"><strong>Tadbirlar<\/strong><\/span><\/td><td style=\"width: 21%;\" width=\"21%\"><p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>Bajarish muddatlari<\/strong><\/span><\/p><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">1-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">Soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><span style=\"color: #000000;\">Soliq to\u2018lovchilar ixtiyoriy tugatilganda ularga soliqlar bo\u2018yicha xulosa beruvchi soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari sifatida ro\u2018yxatga kiritilishini so\u2018rab O\u2018zbekiston Soliq maslahatchilari palatasiga murojaat qiladi.<\/span><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">Zarurat paydo bo\u2018lganda<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">2-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">O\u2018zbekiston Soliq maslahatchilari palatasi<\/span><\/td><td style=\"width: 25%; text-align: left;\"><p style=\"text-align: justify;\"><span style=\"color: #000000;\">1. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarining Nizomda ko\u2018rsatilgan talablarga muvofiqligini o\u2018rganib chiqadi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">2. Soliq maslahatchilari tashkiloti yoki auditorlik tashkilotini ro\u2018yxatga kiritish yoki ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risida xulosa beradi.<\/span><\/p><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">3 ish kuni mobaynida<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">3-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">O\u2018zbekiston Soliq maslahatchilari palatasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><p><span style=\"color: #000000;\">1. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarini ro\u2018yxatga kiritish to\u2018g\u2018risida xulosa qabul qilinganda, ushbu xulosa asosida ro\u2018yxatni shakllantiradi.<\/span><\/p><p><span style=\"color: #000000;\">2. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarini xabardor qiladi.<\/span><\/p><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">3 ish kuni mobaynida<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">4-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">O\u2018zbekiston Soliq maslahatchilari palatasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><p><span style=\"color: #000000;\">1. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari Nizomda ko\u2018rsatilgan talablarga muvofiq kelmaganda, ularni ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risida xulosa qabul qiladi.<\/span><\/p><p><span style=\"color: #000000;\">2. Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarini bu haqida asoslangan xulosani taqdim etgan holda xabardor qiladi.<\/span><\/p><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">3 ish kuni mobaynida<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">5-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">Soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlari<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><span style=\"color: #000000;\">Ro\u2018yxatga kiritishni rad etish to\u2018g\u2018risidagi xulosada ko\u2018rsatilgan kamchiliklarni bartaraf etgan holda O\u2018zbekiston Soliq maslahatchilari palatasiga qayta murojaat etadi.<\/span><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">O\u2018z xohishiga ko\u2018ra<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">6-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">Soliq qo\u2018mitasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><p><span style=\"color: #000000;\">1. O\u2018zbekiston Soliq maslahatchilari palatasi tomonidan yuritiladigan ro\u2018yxatni elektron shaklda onlayn tarzda yoki xat orqali oladi.<\/span><\/p><p><span style=\"color: #000000;\">2. Soliq qo\u2018mitasining rasmiy veb-saytiga joylashtiradi va muntazam ravishda yangilab boradi.<\/span><\/p><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">3 ish kuni mobaynida<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">7-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">Soliq qo\u2018mitasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><span style=\"color: #000000;\">Yillik aylanmasi oxirgi uch yil ichida o\u2018n milliard so\u2018mdan oshmagan hamda soliq xavfi darajasi o\u2018rta bo\u2018lgan soliq to\u2018lovchilar soliqlarga doir xulosa berish orqali ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilar ro\u2018yxati shakllantiriladi.<\/span><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">Har 10 kunda<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">8-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">Soliq qo\u2018mitasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><span style=\"color: #000000;\">Ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilar ro\u2018yxati Palataga o\u2018zining rasmiy saytiga joylashtirish uchun elektron shaklda taqdim etadi.<\/span><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">1 ish kuni mobaynida<\/span><\/td><\/tr><tr><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">9-bosqich<\/span><\/td><td style=\"width: 25%; text-align: center;\"><span style=\"color: #000000;\">O\u2018zbekiston Soliq maslahatchilari palatasi<\/span><\/td><td style=\"width: 25%; text-align: justify;\"><span style=\"color: #000000;\">Ixtiyoriy tugatilishi mumkin bo\u2018lgan soliq to\u2018lovchilar ro\u2018yxatini o\u2018zining rasmiy saytiga joylashtiradi va to\u2018ldirib boradi.<\/span><\/td><td style=\"width: 21%; text-align: center;\"><span style=\"color: #000000;\">Har 10 kunda<\/span><\/td><\/tr><\/tbody><\/table>\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-8690490 e-flex e-con-boxed e-con e-parent\" data-id=\"8690490\" 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-0f2d70c elementor-widget elementor-widget-spacer\" data-id=\"0f2d70c\" 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<div class=\"elementor-element elementor-element-ae85a58 elementor-widget elementor-widget-text-editor\" data-id=\"ae85a58\" 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: right;\">2-ILOVA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a4a4ba elementor-widget elementor-widget-text-editor\" data-id=\"5a4a4ba\" 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;\"><b>Soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlarga doir xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari hamda auditorlik tashkilotlari<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-550369d elementor-widget elementor-widget-text-editor\" data-id=\"550369d\" 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;\"><strong>RO\u2018YXATI<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b6a3e6 elementor-widget elementor-widget-text-editor\" data-id=\"2b6a3e6\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><b>T \/ r<\/b><\/span><\/td><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><b>Soliq maslahatchilari tashkiloti yoki auditorlik tashkilotining to\u2018liq nomi<\/b><\/span><\/td><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><strong>STIR<\/strong><\/span><\/td><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><strong>Davlat ro\u2018yxatidan o\u2018tgan sana<\/strong><\/span><\/td><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><strong>Pochta manzili<\/strong><\/span><\/td><td style=\"width: 16.6667%; text-align: center;\"><span style=\"color: #000000;\"><strong>Telefon raqami<\/strong><\/span><\/td><\/tr><tr><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><\/tr><tr><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><\/tr><tr><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><td style=\"width: 16.6667%;\">\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3138d66 elementor-widget elementor-widget-spacer\" data-id=\"3138d66\" 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<div class=\"elementor-element elementor-element-0b7bb86 elementor-widget elementor-widget-text-editor\" data-id=\"0b7bb86\" 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: right;\">3-ILOVA<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50a65e1 elementor-widget elementor-widget-text-editor\" data-id=\"50a65e1\" 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;\"><strong>Soliq to\u2018lovchi ixtiyoriy tugatilganda soliqlarga doir<\/strong><\/p><p style=\"text-align: center;\"><strong>XULOSA<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-398238a elementor-widget elementor-widget-text-editor\" data-id=\"398238a\" 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><strong>Soliq to\u2018lovchi<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f13fd64 elementor-widget elementor-widget-text-editor\" data-id=\"f13fd64\" 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>____________________________________________________________________________________________________________________________<\/p><p>bo\u2018yicha<\/p><p style=\"text-align: left;\"><sup>(to\u2018liq nomi)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotining nomi, davlat ro\u2018yxatdan o\u2018tganligi to\u2018g\u2018risida ma\u2019lumot, uning rekvizitlari)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(soliq to\u2018lovchilar ixtiyoriy tugatilganda soliqlar bo\u2018yicha xulosa berish huquqiga ega bo\u2018lgan soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotlarining ro\u2018yxatiga kiritilganligi haqida ma\u2019lumot (Soliq maslahatchilari palatasi veb-saytidagi ro\u2018yxat raqami)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(soliq maslahatchilari tashkilotlari yoki auditorlik tashkilotining rahbari va soliq maslahati bo\u2018yicha xizmat ko\u2018rsatgan soliq maslahatchisining F.I.Sh va malaka sertifikati berilgan sanasi va raqami)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(ixtiyoriy tugatilayotgan soliq to\u2018lovchining (mijoz) to\u2018liq nomi, STIR, manzili, rekvizitlari)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(ixtiyoriy tugatish to\u2018g\u2018risida qaror qabul qilingan sana\/ro\u2018yxatdan o\u2018tkazuvchi organga ixtiyoriy to\u2018xtatish to\u2018g\u2018risida ariza taqdim etilgan sana)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(ixtiyoriy tugatilayotgan soliq to\u2018lovchining shaxsiy kabinetiga soliq maslahatchilari tashkiloti yoki auditorlik tashkiloti bilan soliq to\u2018lovchi tomonidan soliqlarga doir xulosa berish bo\u2018yicha shartnoma tuzish huquqi mavjudligi to\u2018g\u2018risida Soliq qo\u2018mitasi tomonidan xabarnoma yuborilgan sana)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p style=\"text-align: left;\"><sup>(soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish uchun tuzilgan shartnoma haqida ma\u2019lumot (raqam va sana)<\/sup><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee89221 elementor-widget elementor-widget-text-editor\" data-id=\"ee89221\" 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><strong>Xizmat ko\u2018rsatilgan davrlar<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1eba14 elementor-widget elementor-widget-text-editor\" data-id=\"f1eba14\" 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>____________________________________________________________________________________________________________________________<\/p><p><sup>(kalendar yil(lar))<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p><sup>(soliq to\u2018lovchi haqida qisqacha ma\u2019lumot (davlat ro\u2018yxatidan o\u2018tgan sana), amalga oshirgan faoliyat turlari)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p><sup>(ta\u2019sischilar va ustav fondi haqida ma\u2019lumot)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p><sup>litsenziyalanadigan faoliyat turi haqida ma\u2019lumot (nomi, raqami, sanasi)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p><sup>(xulosa berilgan davrda (yillar bo\u2018yicha) to\u2018langan soliq turlari, aylanma (tushum) miqdori)<\/sup><\/p><p>____________________________________________________________________________________________________________________________<\/p><p><sup>(aniqlangan tafovutlarning soliq maslahatchilari tashkiloti yoki auditorlik tashkiloti tavsiyasiga ko\u2018ra xizmat ko\u2018rsatish jarayonida bartaraf etilishi to\u2018g\u2018risida ma\u2019lumot (agar bartaraf etilgan bo\u2018lsa)<\/sup><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aad441 elementor-widget elementor-widget-text-editor\" data-id=\"1aad441\" 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;\">Ixtiyoriy tugatilayotgan soliq to\u2018lovchiga ko\u2018rsatilgan soliq maslahatini ko\u2018rsatish natijasi quyidagicha:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-953616f elementor-widget elementor-widget-text-editor\" data-id=\"953616f\" 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>_________ yilgi faoliyati bo\u2018yicha:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eab277f elementor-widget elementor-widget-text-editor\" data-id=\"eab277f\" 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: right;\">so\u2018mda<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9676c78 elementor-widget elementor-widget-text-editor\" data-id=\"9676c78\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>T \/ r<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq turi<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq to\u2018lovchi hisoboti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq maslahatchilari tashkiloti yoki auditorlik tashkilotining ma\u2019lumoti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Farqi<\/strong><\/span><\/td><\/tr><tr><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77a9301 elementor-widget elementor-widget-text-editor\" data-id=\"77a9301\" 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>_________ yilgi faoliyati bo\u2018yicha:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d46a245 elementor-widget elementor-widget-text-editor\" data-id=\"d46a245\" 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: right;\">so\u2018mda<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92251b7 elementor-widget elementor-widget-text-editor\" data-id=\"92251b7\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>T \/ r<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq turi<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq to\u2018lovchi hisoboti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq maslahatchilari tashkiloti yoki auditorlik tashkilotining ma\u2019lumoti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Farqi<\/strong><\/span><\/td><\/tr><tr><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-673d55b elementor-widget elementor-widget-text-editor\" data-id=\"673d55b\" 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>_________ yilgi faoliyati bo\u2018yicha:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a16571b elementor-widget elementor-widget-text-editor\" data-id=\"a16571b\" 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: right;\">so\u2018mda<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9f1ca8 elementor-widget elementor-widget-text-editor\" data-id=\"a9f1ca8\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>T \/ r<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq turi<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq to\u2018lovchi hisoboti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Soliq maslahatchilari tashkiloti yoki auditorlik tashkilotining ma\u2019lumoti bo\u2018yicha<\/strong><\/span><\/td><td style=\"width: 20%; text-align: center;\"><span style=\"color: #000000;\"><strong>Farqi<\/strong><\/span><\/td><\/tr><tr><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><td style=\"width: 20%;\">\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b9000 elementor-widget elementor-widget-text-editor\" data-id=\"72b9000\" 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>Tavsiyalar:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a9bc06 elementor-widget elementor-widget-text-editor\" data-id=\"4a9bc06\" 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>____________________________________________________________________________________________________________________________<\/p><p><sup>(tafovut aniqlanganda, ularni bartaraf etish bo\u2018yicha Soliq qo\u2018mitasiga yuboriladigan hujjatlar to\u2018g\u2018risida ma\u2019lumot va boshqa tavsiyalar)<\/sup><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96a8f23 elementor-widget elementor-widget-text-editor\" data-id=\"96a8f23\" 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>Soliq maslahatchilari tashkiloti yoki<\/p><p>auditorlik tashkilotining rahbari __________________ F.I.Sh __________ imzo<\/p><p>Soliq maslahatchisi _____________________________ F.I.Sh __________ imzo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6941c14 elementor-widget elementor-widget-spacer\" data-id=\"6941c14\" 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\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u041f\u041a\u041c \u2116664 \u043e\u0442 02.11.2021 \u0433.\u200b \u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a \u041f\u041a\u041c \u2116664 Vazirlar Mahkamasining664-son qarorigaILOVA \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415\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\u00a0\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 \u0413\u043b\u0430\u0432\u0430 1. \u041e\u0431\u0449\u0438\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f 1. \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0435 \u041f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442 \u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u0435\u0434\u0435\u043d\u0438\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-1529","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 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