{"id":1572,"date":"2025-12-21T13:36:30","date_gmt":"2025-12-21T13:36:30","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1572"},"modified":"2026-03-05T02:30:54","modified_gmt":"2026-03-04T21:30:54","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":"Milliy soliq maslahati standarti (NSNA \u2116 3)"},"content":{"rendered":"
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Milliy soliq maslahati standarti (NSNA \u2116 3)<\/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 3<\/strong><\/p>

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XIZMATLARNI KO'RSATISH TARTIBI
SOLIQ MASLAHATI BO'YICHA
ORGANLAR PAYTIDA
DAVLAT SOLIQ XIZMATI
SOLIQ TEKSHIRUVI XIZMATLARI<\/p>

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(iqtisodiyot va moliya vazirining 2023-yil 10-avgustda 2425-1-son bilan ro'yxatdan o'tgan buyrug'i tahririda)<\/span><\/p>

Mazkur soliq maslahati milliy standarti (NSNA N 3) (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 davlat soliq xizmati organlari tomonidan soliq tekshiruvlarini o'tkazish paytida soliq maslahatchilari tashkiloti tomonidan mijozga (direktorga) soliq maslahati bo'yicha xizmatlar ko'rsatish tartibini belgilashdir.<\/li>
  2. Ushbu standartning talablari soliq maslahatchilarining barcha tashkilotlari tomonidan qo'llanilishi shart.<\/li>
  3. Ushbu standart soliq maslahatchilari tashkiloti tomonidan bir martalik (bir martalik) xizmatlarni ko'rsatish shartnomalari bo'yicha ko'rsatiladigan xizmatlarga taalluqli emas.<\/li><\/ol>

    II BOB. SOLIQ TEKSHIRUVLARI PAYTIDA KO'RSATILADIGAN XIZMATLAR<\/strong><\/p>

    1. Soliq tekshiruvlarini o 'tkazish vaqtida soliq maslahati bo' yicha xizmatlar (keyingi o 'rinlarda xizmatlar deb ataladi) shartnoma asosida ko' rsatiladi va o ' z ichiga oladi:<\/li><\/ol>

      tekshirish jarayonida yuzaga keladigan aniq masalalar bo 'yicha xulosa taqdim etish, ushbu masalalar bo' yicha davlat soliq xizmati organlari oldida mijozning (direktorning) pozitsiyasini tasdiqlovchi hujjatlar (dalillar) taqdim etish bo ' yicha tavsiyalar ishlab chiqish;<\/p>

      soliq tekshiruvi doirasida amalga oshiriladigan harakatlarni qo'llab-quvvatlash (soliq to'lovchining hududi va binolarini tekshirish, mol-mulkni inventarizatsiya qilish, hujjatlar va buyumlarni olib qo'yish va boshqalar) va mijozga (direktorga) olib borilayotgan harakatlarning qonuniyligi to'g'risida xulosa taqdim etish;<\/p>

      soliq tekshiruvi natijalarini (soliq tekshiruvi dalolatnomasi) muhokama qilishda davlat soliq xizmati organlarining mansabdor shaxslari oldida mijoz (direktor) manfaatlarini himoya qilish.<\/p>

      1. Shartnomada soliq tekshiruvi natijalari bo'yicha davlat soliq xizmati organining qarori ustidan shikoyat qilish bo'yicha tavsiyalar tayyorlanishi ko'zda tutilishi mumkin.<\/li><\/ol>

        III BOB. MAXSUS TALABLAR
        SOLIQ TEKSHIRUVI PAYTIDA XIZMATLAR KO'RSATISH<\/strong><\/p>

        1. Ushbu standartga muvofiq xizmat ko'rsatadigan soliq maslahatchilari tashkiloti soliq tekshiruvi materiallarida dalil bo'lgan mijoz (direktor) tomonidan taqdim etilgan hujjatlarda mavjud bo'lgan ma'lumotlarning ishonchliligi to'g'risida xulosa va xulosalar chiqarishga haqli emas.<\/li><\/ol>

          Xulosalarni tayyorlashda soliq maslahatchilarining 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.<\/p>

          1. Soliq maslahatchilari tashkiloti mijozning (direktorning) roziligisiz davlat soliq xizmati organlariga, shuningdek boshqa shaxslarga xizmatlar ko'rsatish jarayonida olingan mijoz (grant beruvchi) bilan bog'liq ma'lumotlarni taqdim etishga haqli emas.<\/li>
          2. Soliq maslahatchilari tashkilotining soliq tekshiruvi dalolatnomasidagi xulosalar va xulosalar hamda ushbu xulosalar va xulosalar ustidan shikoyat qilish takliflari yuzasidan fikrini bildirish, soliq tekshiruvi dalolatnomasi bo'yicha e'tirozlarni tayyorlash faqat yozma shaklda beriladi.<\/li>
          3. Ko'rsatilgan xizmat bo'yicha soliq maslahatchilari tashkiloti tomonidan hisobot tuzishda hisobotda davlat soliq xizmati organining pozitsiyasi ko'rsatilishi shart, unga ko'ra soliq maslahatchilari tashkilotining soliq tekshiruvi materiallarini ko'rib chiqishda va u bo'yicha qaror qabul qilishda hisobga olinmagan asosli e'tirozlari mavjud.<\/li><\/ol>

            IV BOB. YAKUNIY QOIDALAR<\/strong><\/p>

            1. Soliq bo'yicha maslahat xizmatlarini ko'rsatish, agar shartnomada boshqacha tartib nazarda tutilmagan bo'lsa, soliq tekshiruvi boshlangan sanadan qat'iy nazar boshlanadi.<\/li>
            2. Ushbu standart o 'zbekiston Respublikasi davlat soliq qo' mitasi bilan kelishilgan.<\/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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N 2425-1) \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 […]<\/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":"\n\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=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\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 \u00a0 (\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) \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 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-3\/\" \/>\n<meta property=\"og:site_name\" content=\"PNK\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T21:30:54+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 daqiqa\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-3\\\/\",\"url\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-3\\\/\",\"name\":\"\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) - 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