{"id":1559,"date":"2025-12-21T13:32:00","date_gmt":"2025-12-21T13:32:00","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1559"},"modified":"2026-03-05T02:32:01","modified_gmt":"2026-03-04T21:32:01","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":"Milliy soliq maslahati standarti (NSNA \u2116 2)"},"content":{"rendered":"
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Milliy soliq maslahati standarti (NSNA \u2116 2)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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SOLIQ BO'YICHA MASLAHAT BERISHNING MILLIY STANDARTI
NSNK N 2<\/strong><\/p>

\u00a0<\/p>

TUZISH TARTIBI
VA MIJOZGA (DIREKTORGA)TAQDIM ETISH
SOLIQ BO'YICHA MASLAHAT HISOBOTI
VA SOLIQ BO'YICHA XULOSALAR
Maslahat<\/p>

\u00a0<\/p>

(iqtisodiyot va moliya vazirining 2023-yil 31-iyulda 2375-3-son bilan ro'yxatdan o'tgan buyrug'i tahririda)<\/span><\/p>

\u00a0 \u00a0 \u00a0Mazkur soliq maslahati milliy standarti (NSNK N 2) (keyingi o 'rinlarda standart deb ataladi) o' zbekiston Respublikasida soliq maslahati bo ' yicha faoliyatni normativ tartibga solish elementi hisoblanadi.<\/p>

Umumiy qoidalar<\/strong><\/p>

  1. Ushbu standartning maqsadi soliq bo'yicha maslahat xizmatlarini ko'rsatuvchi tashkilot tomonidan soliq bo'yicha maslahat hisobotini va soliq bo'yicha maslahat xulosasini tuzish va taqdim etish tartibini belgilashdir.<\/li>
  2. Ushbu standartning talablari soliq maslahatchilarining barcha tashkilotlari tomonidan qo'llanilishi shart.<\/li><\/ol>

    II BOB. SOLIQ HISOBOTI
    Maslahat<\/strong><\/p>

    1. Soliq maslahati bo 'yicha hisobot (keyingi o' rinlarda hisobot deb ataladi) \u2014 mijozga (boshlovchiga) taqdim etiladigan, soliq maslahati bo 'yicha xizmatlar ko' rsatish to ' g 'risidagi shartnomani (keyingi o' rinlarda shartnoma deb ataladi) bajarish natijalari to ' g 'risida batafsil ma' lumotlarni o ' z ichiga olgan hujjat.<\/li>
    2. Hisobot yozma ravishda tuziladi va shartnomani bajarish jarayonida tayyorlangan soliq maslahatchilari tashkilotining xulosalari va tavsiyalarini tasdiqlash uchun asosdir.<\/li>
    3. Hisobotning mazmuni shartnomaning predmetiga va soliq bo'yicha maslahat xizmatlarini ko'rsatish muddatining davomiyligiga bog'liq. Hisobot erkin shaklda tuziladi va unda quyidagilar bo'lishi shart:<\/li><\/ol>

      nomi - \"soliq maslahati bo 'yicha hisobot\";<\/p>

      mijozning (direktorning)manzili, nomi yoki to'liq ismi;<\/p>

      hisobot tuziladigan shartnomaning raqami, sanasi va predmeti.<\/p>

      shartnomani bajarishda ishtirok etgan(ularning) soliq maslahatchisi(lar) to'g'risidagi ma'lumotlar(F. I. O., soliq maslahatchisi sertifikatining raqami va berilgan sanasi).<\/p>

      1. Soliq maslahati bo 'yicha muayyan davr mobaynida bir martalik (bir martalik) xizmatlar ko' rsatish va xizmatlar ko 'rsatish to' g 'risidagi shartnomalar bo' yicha hisobotda, ushbu standartning 5-bandida nazarda tutilgan axborotdan tashqari, shartnomada ko 'rsatilgan masala yoki muammoning mazmuni, normativ-huquqiy hujjatlar ro' yxati va berilgan masalalar (muammolar) bilan bog 'liq vakolatli organlarning tushuntirishlari ko' rsatiladi, shuningdek, berilgan muammolarni (muammolarni) hal qilish bo'yicha tavsiyalar.<\/li><\/ol>

        Agar xizmatlarni taqdim etishda mijozga (direktorga) yozma ravishda tushuntirishlar taqdim etilgan bo'lsa, unda hisobotda faqat yozma tushuntirishlarning raqamlari va sanalari ularning nusxalari ilova qilingan holda ko'rsatiladi.<\/p>

        1. Mijoz (grant beruvchi) manfaatlarini himoya qilish to'g'risidagi shartnomalar bo'yicha hisobotda, ushbu standartning 5-bandida nazarda tutilgan ma'lumotlarga qo'shimcha ravishda, soliq maslahatchisi tomonidan mijoz (grant beruvchi) manfaatlarini davlat soliq xizmati organlarida, huquqni muhofaza qilish va boshqa nazorat qiluvchi organlarda, shuningdek sudda taqdim etish jarayonida amalga oshirilgan harakatlar va erishilgan natijalar ko'rsatilgan.<\/li>
        2. Shartnoma shartlariga muvofiq hisobotda boshqa ma'lumotlar ham bo'lishi mumkin.<\/li><\/ol>

          III BOB. TUZISH VA TAQDIM ETISH
          E HISOBOTNING MIJOZIGA (DIREKTORIGA)<\/strong><\/p>

          1. Hisobot soliq bo'yicha maslahat xizmatlarini ko'rsatgan soliq maslahatchisi, soliq maslahatchilari tashkiloti rahbari tomonidan sahifa bo'yicha imzolanadi va ushbu tashkilotning muhri bilan tasdiqlanadi (agar muhr bo'lsa).<\/li>
          2. Hisobot mijozga (direktorga) shartnomada belgilangan muddatlarda, pochta orqali ro'yxatdan o'tgan pochta orqali yoki elektron hujjat shaklida taqdim etiladi.<\/li>
          3. Mijoz (direktor) hisobotni shartnomada belgilangan muddatda olgandan so'ng, soliq maslahatchilari tashkilotini umuman tarkib to'g'risidagi hisobotni qabul qilish yoki ba'zi masalalarni aniqlashtirish zarurligi to'g'risida xabardor qiladi. Agar hisobotni qabul qilish muddati shartnomada belgilanmagan bo'lsa, hisobot topshirilgan kundan boshlab 10 kundan keyin qabul qilingan deb hisoblanadi.<\/li>
          4. Hisobotda keltirilgan ma'lumotlar maxfiy va tomonlar tomonidan oshkor etilmaydi.<\/li><\/ol>

            III BOB 1. SOLIQ BO'YICHA MASLAHAT XULOSASI<\/strong><\/p>

            12-1. Soliq maslahati bo 'yicha xulosa \u2014 soliq maslahati bo' yicha shartnomada nazarda tutilgan xizmatlarni ko 'rsatgan soliq maslahatchisining fikrini o' z ichiga olgan hujjat.<\/p>

            12-2. Xulosa erkin shaklda tuziladi va unda quyidagilar bo'lishi kerak:<\/p>

            nomi - \"soliq maslahati bo 'yicha xulosa\";<\/p>

            mijozning (direktorning) manzili, nomi yoki to'liq ismi.<\/p>

            \u00a0shartnomani bajarishda ishtirok etgan(ularning) soliq maslahatchisi(lar) to'g'risidagi ma'lumotlar(F. I. O., soliq maslahatchisi sertifikatining raqami va berilgan sanasi).<\/p>

            12-3. Xulosa soliq maslahatchilari tashkilotining shartnoma mavzusi bo'yicha asosli fikrini aniq ko'rsatishi kerak.<\/p>

            III BOB 2. TUZISH VA TAQDIM ETISH
            XULOSA MIJOZIGA (DIREKTORIGA)<\/strong><\/p>

            12-4. Xulosa soliq bo'yicha maslahat xizmatlarini ko'rsatgan soliq maslahatchisi, soliq maslahatchilari tashkiloti rahbari tomonidan imzolanadi va ushbu tashkilotning muhri bilan tasdiqlanadi (muhr mavjud bo'lganda).<\/p>

            12-5. Xulosa mijozga (direktorga) shartnomada belgilangan muddatlarda, pochta orqali ro'yxatdan o'tgan pochta orqali yoki elektron hujjat shaklida taqdim etiladi.<\/p>

            IV BOB. TARKIB UCHUN JAVOBGARLIK
            HISOBOT VA XULOSALAR<\/strong><\/p>

            1. Soliq maslahatchilari tashkiloti, uning fikriga ko'ra, qo'llanilishi huquqiy xavflarning paydo bo'lishiga olib keladigan hujjatlar va ma'lumotlardan dalil sifatida foydalanmaslik huquqiga ega, bu haqda mijozga (direktorga) mumkin bo'lgan xatarlarni ko'rsatgan holda xabar qilinadi.<\/li>
            2. Soliq maslahatchilari tashkiloti, agar bunday oqibatlar mijoz (direktor) tomonidan noto'g'ri ma'lumot taqdim etilishi munosabati bilan yuzaga kelgan bo'lsa, ko'rsatilgan xizmatning oqibatlari uchun javobgar bo'lmaydi.<\/li>
            3. Soliq maslahatchilari tashkiloti mijozni (direktorni) tuzilgan shartnomaga muvofiq soliq bo'yicha maslahat xizmatlarini ko'rsatish jarayonida yuzaga keladigan barcha muhim huquqiy xatarlar to'g'risida ogohlantirishi shart.<\/li>
            4. Qonun hujjatlari yoki shartnoma talablariga javob bermaydigan hisobot va xulosani tuzish uchun soliq maslahatchilari tashkiloti qonun hujjatlarida belgilangan tartibda javobgar bo'ladi.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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              <\/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":"

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