{"id":1559,"date":"2025-12-21T13:32:00","date_gmt":"2025-12-21T13:32:00","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1559"},"modified":"2026-06-23T00:25:38","modified_gmt":"2026-06-22T19:25:38","slug":"national-tax-consulting-standard-nstc-no-2","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-2\/","title":{"rendered":"2-sonli Soliq maslahatining milliy standarti"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1559\" class=\"elementor elementor-1559\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-711944ab e-flex e-con-boxed e-con e-parent\" data-id=\"711944ab\" 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-5983e6cd e-con-full e-flex e-con e-child\" data-id=\"5983e6cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-783a6c9e elementor-widget elementor-widget-heading\" data-id=\"783a6c9e\" 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\">2-sonli Soliq maslahatining milliy standarti<\/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-53d32158 e-con-full e-flex e-con e-child\" data-id=\"53d32158\" 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-15012fe e-flex e-con-boxed e-con e-parent\" data-id=\"15012fe\" 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-65ff5c5d elementor-widget elementor-widget-spacer\" data-id=\"65ff5c5d\" 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-8203ef0 e-flex e-con-boxed e-con e-parent\" data-id=\"8203ef0\" 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-141b9d3 elementor-widget elementor-widget-text-editor\" data-id=\"141b9d3\" 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-141b9d3{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-9afaf30 elementor-widget elementor-widget-text-editor\" data-id=\"9afaf30\" 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;\"><strong>SOLIQ MASLAHATI MILLIY STANDARTI<br \/>(2-SONLI SMMS)<\/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-6cd6af76 e-flex e-con-boxed e-con e-parent\" data-id=\"6cd6af76\" 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-3316930b elementor-widget elementor-widget-text-editor\" data-id=\"3316930b\" 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;\">SOLIQ MASLAHATI BO\u2018YICHA HISOBOT<\/span><br \/><span style=\"color: #333333;\">VA SOLIQ MASLAHATIGA OID XULOSANI<\/span><br \/><span style=\"color: #333333;\">TUZISH HAMDA MIJOZGA (ISHONCH BILDIRUVCHIGA)<\/span><br \/><span style=\"color: #333333;\">TAQDIM ETISH TARTIBI <br><\/span><br \/><span style=\"color: #333333;\">Maslahat<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\">(iqtisodiyot va moliya vazirining 2023-yil 31-iyulda 2375-3-son bilan ro'yxatdan o'tgan buyrug'i tahririda)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0 \u00a0 \u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Ushbu Soliq maslahati milliy standarti (2-sonli SMMS) (keyingi o\u2018rinlarda standart deb yuritiladi) O\u2018zbekiston Respublikasida soliq maslahati bo\u2018yicha faoliyatni normativ tartibga solishning elementi hisoblanadi.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>I BOB. UMUMIY QOIDALAR<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">1. Ushbu standartning maqsadi mijozga (ishonch bildiruvchiga) soliq maslahati bo\u2018yicha xizmat ko\u2018rsatuvchi soliq maslahatchilari tashkiloti tomonidan soliq maslahati bo\u2018yicha hisobot va soliq maslahatiga oid xulosani tuzish hamda taqdim etish tartibini belgilash hisoblanadi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">2. Mazkur standart talablari barcha soliq maslahatchilari tashkilotlari tomonidan qo\u2018llanilishi majburiydir.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>II BOB. SOLIQ MASLAHATI BO\u2018YICHA HISOBOT<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: start;\">3. Soliq maslahati bo\u2018yicha hisobot (keyingi o\u2018rinlarda hisobot deb yuritiladi) - soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risidagi shartnomani (keyingi o\u2018rinlarda shartnoma deb yuritiladi) bajarish natijalari to\u2018g\u2018risida to\u2018liq ma\u2019lumotlarni o\u2018z ichiga oluvchi mijozga (ishonch bildiruvchiga) taqdim etiladigan hujjatdir.<\/span><\/p><p style=\"text-align: start;\"><span style=\"color: #333333;\">4. Hisobot yozma shaklda tuziladi va shartnomani bajarish davomida soliq maslahatchilari tashkiloti tomonidan tayyorlangan xulosa va tavsiyalarni tasdiqlash uchun asos bo\u2018lib hisoblanadi.<\/span><\/p><p style=\"text-align: start;\"><span style=\"color: #333333; text-align: justify;\">5. Hisobot tarkibi shartnomaning predmetiga va soliq maslahati bo\u2018yicha xizmat ko\u2018rsatish muddati davomiyligiga bog\u2018liq. Hisobot erkin shaklda tuziladi va majburiy tartibda quyidagilarni o\u2018z ichiga olishi lozim:<\/span><\/p><p style=\"text-align: start;\"><span style=\"color: #333333; text-align: justify;\">- nomi - \"Soliq maslahati bo\u2018yicha hisobot\";<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- mijozning (ishonch bildiruvchining) manzili, nomi yoki F.I.Sh.;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- hisobotni tuzish uchun asos bo\u2018lgan shartnomaning predmeti, raqami va sanasi;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">shartnomani bajarishda ishtirok etgan soliq maslahatchisi(lari) to\u2018g\u2018risida ma\u2019lumotlar (F.I.Sh., soliq maslahatchisi sertifikatining raqami va berilgan sanasi).<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">6. Soliq maslahati bo\u2018yicha bir martalik (bir yo\u2018la) xizmat ko\u2018rsatish va muayyan muddat davomida xizmat ko\u2018rsatish to\u2018g\u2018risidagi shartnomalar bo\u2018yicha hisobotda ushbu standartning 5-bandida nazarda tutilgan ma\u2019lumotlardan tashqari shartnomada ko\u2018rsatib o\u2018tilgan savol yoki muammoning mazmuni, ko\u2018rsatilgan savolga (muammoga) taalluqli normativ-huquqiy hujjatlarning ro\u2018yxati va vakolatli organlarning tushuntirishlari, shuningdek ko\u2018rsatib o\u2018tilgan savolning (muammoning) yechimi bo\u2018yicha tavsiyalar ko\u2018rsatiladi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Agar mijozga (ishonch bildiruvchiga) xizmat ko\u2018rsatishda yozma ravishda tushuntirishlar taqdim etilgan bo\u2018lsa, hisobotda faqatgina tushuntirishlarning raqami va sanasi ko\u2018rsatilib, ularning nusxalari ilova qilinadi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">7. Mijozning (ishonch bildiruvchining) manfaatlarini ifoda etish to\u2018g\u2018risidagi shartnoma bo\u2018yicha hisobotda ushbu standartning 5-bandida nazarda tutilgan ma\u2019lumotlardan tashqari soliq maslahatchisi tomonidan mijozning (ishonch bildiruvchining) manfaatlarini ifoda etishda davlat soliq xizmati organlarida, huquqni muhofaza qilish va boshqa nazorat qiluvchi organlarda, shuningdek sudda amalga oshirilgan harakatlar va erishilgan natijalar ko\u2018rsatiladi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">8. Shartnoma shartlariga muvofiq hisobot boshqa ma\u2019lumotlarni ham o\u2018z ichiga olishi mumkin.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>III BOB. HISOBOTNI TUZISH VA MIJOZGA\n(ISHONCH BILDIRUVCHIGA) TAQDIM ETISH<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">9. 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><p style=\"text-align: justify;\"><span style=\"color: #333333;\">10. Hisobot mijozga (ishonch bildiruvchiga) shartnomada belgilangan muddatlarda shaxsan olib borib berish, pochtadan buyurtma xat orqali yoki elektron hujjat tarzida taqdim etiladi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">11. Mijoz (ishonch bildiruvchi) hisobotni shartnomada belgilangan muddatlarda olganidan so\u2018ng soliq maslahatchilari tashkilotini hisobotni mazmun jihatdan to\u2018liq ravishda qabul qilib olganligi to\u2018g\u2018risida yoxud ayrim masalalarga aniqlik kiritish lozimligi to\u2018g\u2018risida xabardor qiladi. Agar shartnomada hisobotni qabul qilish muddatlari ko\u2018rsatilmagan bo\u2018lsa, hisobot topshirilgan sanadan boshlab o\u2018n kun o\u2018tgach qabul qilingan hisoblanadi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">12. Hisobotdagi axborot mahfiydir va taraflar tomonidan oshkor qilinishi mumkin emas.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>III-1 BOB. SOLIQ MASLAHATIGA OID XULOSA<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">12-1. Soliq maslahatiga oid xulosa (keyingi o\u2018rinlarda xulosa deb yuritiladi) - soliq maslahatiga doir shartnomada nazarda tutilgan xizmatlarni ko\u2018rsatgan soliq maslahatchisining fikrini o\u2018z ichiga olgan hujjat.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">12-2. Xulosa erkin shaklda tuziladi va majburiy tartibda quyidagilarni o\u2018z ichiga olishi lozim:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- nomi - \"Soliq maslahatiga oid xulosa\";<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- mijozning (ishonch bildiruvchining) manzili, nomi yoki F.I.Sh.;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- shartnomani bajarishda ishtirok etgan soliq maslahatchisi(lari) to\u2018g\u2018risida ma\u2019lumotlar (F.I.Sh., soliq maslahatchisi sertifikatining raqami va berilgan sanasi).<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">12-3. Xulosada soliq maslahatchilari tashkilotining shartnoma predmeti bo\u2018yicha asoslangan fikri aniq bayon etilishi kerak.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>\u00a0<\/strong><\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>III-2 BOB. XULOSANI TUZISH VA MIJOZGA\n(ISHONCH BILDIRUVCHIGA) TAQDIM ETISH<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">12-4. 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><p style=\"text-align: justify;\"><span style=\"color: #333333;\">12-5. Xulosa mijozga (ishonch bildiruvchiga) shartnomada belgilangan muddatlarda shaxsan olib borib berish, pochtadan buyurtma xat orqali yoki elektron hujjat tarzida taqdim etiladi.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>IV BOB. HISOBOT VA XULOSANING\nMAZMUNI UCHUN JAVOBGARLIK<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">13. Soliq maslahatchilari tashkiloti, o\u2018zining fikriga ko\u2018ra, huquqiy jihatdan xatarni yuzaga keltirishi mumkin bo\u2018lgan hujjatlardan va ma\u2019lumotlardan isbot sifatida foydalanmaslik huquqiga ega va bu haqda, yuzaga kelishi mumkin bo\u2018lgan xatarlarni ko\u2018rsatgan holda, mijozga (ishonch bildiruvchiga) xabar beradi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">14. Soliq maslahatchilari tashkiloti ko\u2018rsatilgan xizmat oqibatlari uchun javobgar bo\u2018lmaydi, agarda bunday oqibatlar mijoz (ishonch bildiruvchi) tomonidan noto\u2018g\u2018ri ma\u2019lumotlar taqdim qilinishi natijasida yuzaga kelgan bo\u2018lsa.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">15. Soliq maslahatchilari tashkiloti mijozni (ishonch bildiruvchini) tuzilgan shartnomaga muvofiq soliq maslahati bo\u2018yicha xizmat ko\u2018rsatish davomida yuzaga keladigan barcha ahamiyatli bo\u2018lgan huquqiy jihatdan xatarlar to\u2018g\u2018risida ogohlantirishi shart.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">16. Soliq maslahatchilari tashkiloti qonunchilik hujjatlari talablariga yoki shartnomaga mos kelmaydigan hisobot va xulosa tuzganligi uchun qonun hujjatlarida belgilangan tartibda javobgardir.<\/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-c1e14d1 e-flex e-con-boxed e-con e-parent\" data-id=\"c1e14d1\" 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-9f55e70 elementor-widget elementor-widget-spacer\" data-id=\"9f55e70\" 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>\u041d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \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 (\u041d\u0421\u041d\u041a \u2116 2) \u041d\u0410\u0426\u0418\u041e\u041d\u0410\u041b\u042c\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \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\u041d\u0421\u041d\u041a N 2 \u00a0 \u041f\u041e\u0420\u042f\u0414\u041e\u041a \u0421\u041e\u0421\u0422\u0410\u0412\u041b\u0415\u041d\u0418\u042f\u0418 \u041f\u0420\u0415\u0414\u041e\u0421\u0422\u0410\u0412\u041b\u0415\u041d\u0418\u042f \u041a\u041b\u0418\u0415\u041d\u0422\u0423 (\u0414\u041e\u0412\u0415\u0420\u0418\u0422\u0415\u041b\u042e)\u041e\u0422\u0427\u0415\u0422\u0410 \u041f\u041e \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u041c\u0423 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042e\u0418 \u0417\u0410\u041a\u041b\u042e\u0427\u0415\u041d\u0418\u042f \u041f\u041e \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u041c\u0423\u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0418\u0420\u041e\u0412\u0410\u041d\u0418\u042e (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432, \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u041c\u042e 31.07.2023 \u0433. 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