{"id":1572,"date":"2025-12-21T13:36:30","date_gmt":"2025-12-21T13:36:30","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1572"},"modified":"2026-06-23T00:28:38","modified_gmt":"2026-06-22T19:28:38","slug":"national-tax-consulting-standard-nstc-no-3","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-3\/","title":{"rendered":"3-sonli Soliq maslahatining milliy standarti"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1572\" class=\"elementor elementor-1572\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2abddc e-flex e-con-boxed e-con e-parent\" data-id=\"7c2abddc\" 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-628b5293 e-con-full e-flex e-con e-child\" data-id=\"628b5293\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74c8ea7c elementor-widget elementor-widget-heading\" data-id=\"74c8ea7c\" 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\">3-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-36bfb038 e-con-full e-flex e-con e-child\" data-id=\"36bfb038\" 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-47228e74 e-flex e-con-boxed e-con e-parent\" data-id=\"47228e74\" 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-74dc9880 elementor-widget elementor-widget-spacer\" data-id=\"74dc9880\" 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-9e4f689 e-flex e-con-boxed e-con e-parent\" data-id=\"9e4f689\" 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-3472682 elementor-widget elementor-widget-text-editor\" data-id=\"3472682\" 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-3472682{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-04ae08e elementor-widget elementor-widget-text-editor\" data-id=\"04ae08e\" 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 \/>(3-SONLI SMMS)<\/strong><\/p><p style=\"text-align: center;\">\u00a0<\/p><p style=\"text-align: center;\">DAVLAT SOLIQ XIZMATI ORGANLARI<br \/>TOMONIDAN SOLIQ TEKSHIRUVLARI O\u2018TKAZISH<br \/>VAQTIDA SOLIQ MASLAHATI BO\u2018YICHA<br \/>XIZMATLAR KO\u2018RSATISh TARTIBI<\/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-73f2ae13 e-flex e-con-boxed e-con e-parent\" data-id=\"73f2ae13\" 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-7e18ce20 elementor-widget elementor-widget-text-editor\" data-id=\"7e18ce20\" 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;\"><br><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">Ushbu Soliq maslahati milliy standarti (3-sonli SMMS) (bundan 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;\">1. Ushbu standartning maqsadi davlat soliq xizmati organlari tomonidan soliq tekshiruvlarini o\u2018tkazish vaqtida soliq maslahatchilari tashkiloti tomonidan mijozga (ishonch bildiruvchiga) soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish 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: justify;\"><span style=\"color: #333333;\">3. Mazkur standart bir martalik (biryo\u2018la) xizmatni ko\u2018rsatish shartnomalari bo\u2018yicha soliq maslahatchilari tashkiloti tomonidan ko\u2018rsatiladigan xizmatlarga tatbiq etilmaydi.<\/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 TEKSHIRUVLARI O\u2018TKAZISH\nVAQTIDA KO\u2018RSATILADIGAN XIZMATLAR<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">4. Soliq tekshiruvlari o\u2018tkazish vaqtida soliq maslahati bo\u2018yicha xizmatlar (keyingi o\u2018rinlarda xizmatlar deb yuritiladi) shartnoma asosida ko\u2018rsatiladi va quyidagilarni o\u2018z ichiga oladi:<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- tekshiruv vaqtida vujudga kelayotgan aniq ko\u2018rsatilgan savollar bo\u2018yicha xulosa berish, ushbu savollar bo\u2018yicha mijozning (ishonch bildiruvchining) davlat soliq xizmati organlari oldidagi nuqtai nazarini tasdiqlovchi hujjatlarni (isbotlarni) taqdim etish yuzasidan tavsiyalar ishlab chiqish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq tekshiruvi doirasida amalga oshirilayotgan harakatlarni kuzatib borish (soliq to\u2018lovchining hududi va joylarini ko\u2018zdan kechirish, mol-mulkini inventarizatsiya qilish, hujjatlar va predmetlarni olib qo\u2018yish va boshqalar) hamda o\u2018tkazilayotgan harakatlar qonuniyligi to\u2018g\u2018risida mijozga (ishonch bildiruvchiga) xulosa taqdim etish;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">- soliq tekshiruvi natijalarini (soliq tekshiruvi dalolatnomasini) muhokama qilishda davlat soliq xizmati organlarining mansabdor shaxslari oldida mijozning (ishonch bildiruvchining) manfaatlarini ifoda etish.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">5. Shartnomada soliq tekshiruvi natijalari bo\u2018yicha davlat soliq xizmati organining qarori ustidan shikoyat berish bo\u2018yicha tavsiyalar tayyorlash nazarda tutilishi mumkin.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">\u00a0<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #333333;\"><strong>III BOB. SOLIQ TEKSHIRUVI O\u2018TKAZISH\nVAQTIDA XIZMATLAR KO\u2018RSATISH\nBO\u2018YIChA MAXSUS TALABLAR\u00a0<\/strong><\/span><strong style=\"color: #333333;\">SOLIQ TEKSHIRUVI PAYTIDA XIZMATLAR KO'RSATISH<\/strong><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">6. Mazkur standartga muvofiq xizmat ko\u2018rsatayotgan soliq maslahatchilari tashkiloti soliq tekshiruvi materiallarida isbot sifatida mijoz (ishonch bildiruvchi) tomonidan taqdim etilgan hujjatlardagi ma\u2019lumotlar to\u2018g\u2018riligi bo\u2018yicha xulosa berish va fikr bildirishga haqli emas.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">Soliq maslahatchilari tashkiloti xulosalar tayyorlashda, 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; text-align: justify;\">7. Soliq maslahatchilari tashkiloti xizmat ko\u2018rsatish jarayonida olingan mijozga (ishonch bildiruvchiga) tegishli ma\u2019lumotni uning roziligisiz davlat soliq xizmati organlariga va boshqa shaxslarga ma\u2019lum qilishga haqli emas.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">8. Soliq tekshiruvi dalolatnomasidagi xulosa va fikrlar yuzasidan soliq maslahatchilari tashkilotining fikrini bildirish hamda ushbu xulosa va fikrlar bo\u2018yicha shikoyat berish yuzasidan takliflar, soliq tekshiruvi dalolatnomasi bo\u2018yicha e\u2019tirozlar tayyorlash faqat yozma ravishda beriladi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">9. Soliq maslahatchilari tashkiloti tomonidan ko\u2018rsatilgan xizmat bo\u2018yicha hisobot tuzishda, hisobotda majburiy tartibda soliq tekshiruvi materiallarini ko\u2018rib chiqishda va u bo\u2018yicha qaror qabul qilishda soliq maslahatchilari tashkilotining inobatga olinmagan asoslangan e\u2019tirozlari mavjud bo\u2018lgan davlat soliq xizmati organining nuqtai nazari ko\u2018rsatiladi.<\/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>IV BOB. YAKUNIY QOIDALAR<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333;\">10. Agar shartnomada boshqacha tartib nazarda tutilgan bo\u2018lmasa, soliq maslahati bo\u2018yicha xizmat ko\u2018rsatish soliq tekshiruvi boshlangan muddatdan qat\u2019i nazar boshlanadi.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #333333; text-align: justify;\">11. Mazkur standart O\u2018zbekiston Respublikasi Davlat soliq qo\u2018mitasi bilan kelishilgan.<\/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-b186c98 e-flex e-con-boxed e-con e-parent\" data-id=\"b186c98\" 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-2ada2fb elementor-widget elementor-widget-spacer\" data-id=\"2ada2fb\" 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 3) \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 3 \u00a0 \u041f\u041e\u0420\u042f\u0414\u041e\u041a \u041e\u041a\u0410\u0417\u0410\u041d\u0418\u042f \u0423\u0421\u041b\u0423\u0413\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\u0412\u041e \u0412\u0420\u0415\u041c\u042f \u041f\u0420\u041e\u0412\u0415\u0414\u0415\u041d\u0418\u042f \u041e\u0420\u0413\u0410\u041d\u0410\u041c\u0418\u0413\u041e\u0421\u0423\u0414\u0410\u0420\u0421\u0422\u0412\u0415\u041d\u041d\u041e\u0419 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0419\u0421\u041b\u0423\u0416\u0411\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041f\u0420\u041e\u0412\u0415\u0420\u041e\u041a (\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 10.08.2023 \u0433. N 2425-1) \u00a0 \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0439 \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 N 3) (\u0434\u0430\u043b\u0435\u0435 \u2014 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u044d\u043b\u0435\u043c\u0435\u043d\u0442\u043e\u043c \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 [&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-1572","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>\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 3) - PNK<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-3\/\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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 3) - PNK\" \/>\n<meta property=\"og:description\" content=\"\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 3) \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 3 \u00a0 \u041f\u041e\u0420\u042f\u0414\u041e\u041a \u041e\u041a\u0410\u0417\u0410\u041d\u0418\u042f \u0423\u0421\u041b\u0423\u0413\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\u0412\u041e \u0412\u0420\u0415\u041c\u042f \u041f\u0420\u041e\u0412\u0415\u0414\u0415\u041d\u0418\u042f \u041e\u0420\u0413\u0410\u041d\u0410\u041c\u0418\u0413\u041e\u0421\u0423\u0414\u0410\u0420\u0421\u0422\u0412\u0415\u041d\u041d\u041e\u0419 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0419\u0421\u041b\u0423\u0416\u0411\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041f\u0420\u041e\u0412\u0415\u0420\u041e\u041a (\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 10.08.2023 \u0433. 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