{"id":1585,"date":"2025-12-21T13:41:11","date_gmt":"2025-12-21T13:41:11","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1585"},"modified":"2026-02-13T20:18:55","modified_gmt":"2026-02-13T15:18:55","slug":"national-tax-consulting-standard-nstc-no-4","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-4\/","title":{"rendered":"Soliq bo'yicha maslahat berishning milliy standarti (NSNA \u2116 4)"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Soliq bo'yicha maslahat berishning milliy standarti (NSNA \u2116 4)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/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
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Ilova
o ' zbekiston Respublikasi moliya vazirining buyrug'iga
2013-yil 14-oktabrdagi 95-son,
reg. - qaniydi? O'zR MU 18.11.2013 y. N 2526<\/strong><\/p>

\u00a0<\/strong><\/p>

\u00a0<\/strong><\/p>

Soliq bo'yicha maslahat berishning milliy standarti (NSNK \u2116 4) \"soliq nizosini sudgacha hal qilish jarayonida va sudda mijoz (direktor) manfaatlarining vakili\"<\/strong><\/p>

Soliq bo'yicha maslahat berishning ushbu milliy standarti (4 \u2014 sonli NSNK) (bundan buyon matnda standart deb yuritiladi) soliq nizosini sudgacha hal qilish jarayonida va sudda mijoz (grant beruvchi) manfaatlarini ifodalash tartibini belgilaydi.<\/p>

\u00a0<\/p>

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

  1. Ushbu standartning talablari soliq maslahatchilarining barcha tashkilotlari tomonidan qo'llanilishi shart.
    Ushbu standart bilan tartibga solinmagan munosabatlar qonun hujjatlari, shuningdek tomonlar o'rtasida tuzilgan shartnomalar bilan tartibga solinadi.<\/li>
  2. Ushbu standart quyidagilarga taalluqli emas:
    soliq maslahatchilari tashkiloti tomonidan bir martalik (bir martalik) xizmatlar ko 'rsatish shartnomalari bo' yicha ko ' rsatiladigan xizmatlar;
    jinoyat ishini ko'rib chiqishda soliq maslahatchilarining ishtiroki.<\/li>
  3. Soliq nizosini sudgacha hal qilish jarayonida va sudda mijozning (direktorning) manfaatlarini ifodalash uchun soliq bo'yicha maslahat xizmatlari shartnoma asosida amalga oshiriladi.<\/li>
  4. Xizmatlarni taqdim etishda soliq maslahatchilari tashkiloti ushbu standartga muvofiq yoki tuzilgan shartnomaga muvofiq mijoz (grant beruvchi) bilan harakatlarni muvofiqlashtirish zarur bo'lgan hollar bundan mustasno, mijozning (direktorning) manfaatlariga muvofiq harakat qiladi.<\/li><\/ol>

    \u00a0<\/p>

    II bob. Soliq nizosini sudgacha hal qilish jarayonida mijoz (direktor) manfaatlarini ifodalash uchun soliq maslahati xizmatlari<\/strong><\/p>

    1. Soliq nizosini sudgacha hal qilish jarayonida mijoz (direktor) manfaatlarini ifodalash uchun soliq maslahati xizmatlari quyidagilarni o'z ichiga oladi:
      soliq tekshiruvi materiallari qonun hujjatlari talablariga, ularni ko 'rib chiqish tartibiga, shuningdek soliq tekshiruvi materiallarini ko' rib chiqish natijalari bo ' yicha davlat soliq xizmati organining qaroriga muvofiqligini tahlil qilish;
      davlat soliq xizmati organining qarori ustidan shikoyat qilish uchun huquqiy pozitsiyani ishlab chiqish;
      mijozning (direktorning)pozitsiyasini tasdiqlovchi hujjatlarni tanlash;
      davlat soliq xizmati organining qarori yuzasidan davlat soliq xizmatining yuqori turuvchi organiga shikoyat tayyorlash va taqdim etish;\u00a0
      davlat soliq xizmati organining qarori yuzasidan shikoyatni ko ' rib chiqishda davlat soliq xizmatining yuqori turuvchi organlarida mijoz (grant beruvchi) manfaatlarini ifodalash.<\/li>
    2. Ushbu standartga muvofiq xizmat ko'rsatadigan soliq maslahatchilari tashkiloti mijozga (direktorga) soliq nizosi bo'yicha barcha holatlar va yuzaga kelishi mumkin bo'lgan oqibatlarni tushuntiradi.<\/li>
    3. \u00a0Soliq maslahatchilari tashkiloti mijoz (direktor) bilan soliq nizosi va kutilayotgan harakatlar bo'yicha o'z pozitsiyasini muvofiqlashtiradi.<\/li>
    4. Soliq maslahatchilari tashkiloti soliq nizosini hal etish bo'yicha ishtirok etishga mijozning (direktorning) vakolatli vakillarini, shuningdek mijoz (grant beruvchi) bilan kelishilgan holda uchinchi shaxslarni jalb qilish huquqiga ega.<\/li><\/ol>

      \u00a0<\/p>

      III bob. Mijoz (grant beruvchi) manfaatlarini sudda ifodalash uchun soliq bo'yicha maslahat xizmatlari<\/strong><\/p>

      1. Agar soliq nizosini sudgacha hal qilish jarayonida xizmatlar ko'rsatish to'g'risidagi shartnomada mijozning (direktorning) manfaatlarini sudda taqdim etish bo'yicha xizmatlar ko'rsatilishi nazarda tutilgan bo'lsa, davlat soliq xizmatining yuqori organiga berilgan shikoyat davlat soliq xizmati organining qaroriga qoniqtirmasdan qoldirilgan bo'lsa, unda alohida shartnoma tuzish talab qilinmaydi. Bundan tashqari, soliq nizosini sudgacha hal qilish jarayonida xizmat ko'rsatish shartnomasi ham standartning ushbu bobida belgilangan talablarga javob berishi kerak.<\/li>
      2. Mijoz (grant beruvchi) manfaatlarini sudda ifodalash uchun soliq bo'yicha maslahat xizmatlari quyidagilarni o'z ichiga oladi::
        soliq tekshiruvi materiallari qonun hujjatlari talablariga, ularni ko 'rib chiqish tartibiga, shuningdek soliq tekshiruvi materiallarini ko' rib chiqish natijalari bo ' yicha davlat soliq xizmati organining qaroriga muvofiqligini tahlil qilish;
        davlat soliq xizmati organining qarori ustidan sudga shikoyat qilish va shikoyat qilish uchun huquqiy pozitsiyani ishlab chiqish;
        mijozning (direktorning)pozitsiyasini tasdiqlovchi hujjatlarni tanlash;
        davlat soliq xizmati organining qarorini sudga berish va qonun hujjatlariga muvofiq sud hujjatlari ustidan shikoyat qilish;\u00a0
        sudda mijozning (direktorning) manfaatlarini himoya qilish.<\/li>
      3. Agar bitta shartnomada soliq nizosini sudgacha hal qilish jarayonida va davlat soliq xizmatining yuqori organiga berilgan shikoyat qoniqtirmasdan qoldirilgan taqdirda sudda mijoz (direktor) manfaatlarini ifodalash uchun xizmatlar ko'rsatilishi nazarda tutilgan bo'lsa, unda qo'shimcha tahlil, huquqiy pozitsiyani ishlab chiqish va hujjatlarni tanlash talab qilinmaydi. Biroq, shartnomada ilgari tayyorlangan hujjatlarga aniqlik va qo'shimchalar kiritish zarurati ko'zda tutilishi mumkin.<\/li>
      4. Mijoz (grant beruvchi) manfaatlarini sudda taqdim etish amaldagi qonunchilikka muvofiq berilgan ishonchnoma asosida amalga oshiriladi.<\/li>
      5. Ushbu standartga muvofiq xizmatlarni ko'rsatish uchun soliq maslahatchilari tashkiloti sudda dalil sifatida mijoz (direktor) bilan kelishilgan holda ularga taqdim etilgan hujjatlar, qonun hujjatlari, vakolatli organlarning tushuntirishlari va boshqa hujjatlardan foydalanadi.<\/li>
      6. Soliq maslahatchilari tashkiloti mijoz (ishonchli shaxs) va ishonchnoma bilan tuzilgan shartnomada ko'rsatilgan barcha sud instansiyalarida ishtirok etadi.<\/li><\/ol>

        \u00a0<\/p>

        IV bob. Soliq maslahatchilari tashkilotining javobgarligi<\/strong><\/p>

        1. Soliq maslahatchilari tashkiloti soliq nizosini sudgacha hal qilish jarayonida va sudda mijoz (direktor) manfaatlarini himoya qilish bo'yicha xizmatlar ko'rsatish to'g'risidagi shartnomani bajarmaganligi yoki lozim darajada bajarmaganligi sababli mijozga (direktorga) zarar etkazish uchun javobgardir. Zararlar, shu jumladan mijozga (direktorga) yetkazilgan yo'qotilgan foyda qonun hujjatlarida belgilangan tartibda qoplanishi lozim.<\/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><\/ol>

          \u00a0<\/p>

          V bob. yakuniy qoidalar<\/strong><\/p>

          1. Ushbu standart o 'zbekiston Respublikasi Oliy sudi, oliy xo' jalik sudi va davlat soliq qo ' mitasi bilan kelishilgan.<\/li><\/ol>

            (O 'zbekiston Respublikasi qonun hujjatlari to' plami, 2013-y., 47-son, 620-modda; qonun hujjatlari Ma ' lumotlari Milliy bazasi, 30.11.2021-y., 10\/21\/3338\/1117-son; 05.02.2024-y., 10\/24\/2526-1\/0096-son)<\/em><\/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

            \n\t\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t\t\t\t
            \n\t\t\t
            <\/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":"

            \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 4) \u041f\u0420\u0418\u041b\u041e\u0416\u0415\u041d\u0418\u0415\u043a \u043f\u0440\u0438\u043a\u0430\u0437\u0443 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u043e\u0442 14 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2013 \u0433\u043e\u0434\u0430 N 95,\u0440\u0435\u0433. \u041c\u042e \u0420\u0423\u0437 18.11.2013 \u0433. N 2526 \u00a0 \u00a0 \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 4) \u00ab\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u043a\u043b\u0438\u0435\u043d\u0442\u0430 (\u0434\u043e\u0432\u0435\u0440\u0438\u0442\u0435\u043b\u044f) \u0432 \u0445\u043e\u0434\u0435 \u0434\u043e\u0441\u0443\u0434\u0435\u0431\u043d\u043e\u0433\u043e \u0443\u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u043f\u043e\u0440\u0430 \u0438 \u0432 \u0441\u0443\u0434\u0435\u00bb \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 \u2116 4) […]<\/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-1585","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 4) - 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 4) - 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 4) \u041f\u0420\u0418\u041b\u041e\u0416\u0415\u041d\u0418\u0415\u043a \u043f\u0440\u0438\u043a\u0430\u0437\u0443 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u043e\u0442 14 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2013 \u0433\u043e\u0434\u0430 N 95,\u0440\u0435\u0433. \u041c\u042e \u0420\u0423\u0437 18.11.2013 \u0433. N 2526 \u00a0 \u00a0 \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 4) \u00ab\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u043a\u043b\u0438\u0435\u043d\u0442\u0430 (\u0434\u043e\u0432\u0435\u0440\u0438\u0442\u0435\u043b\u044f) \u0432 \u0445\u043e\u0434\u0435 \u0434\u043e\u0441\u0443\u0434\u0435\u0431\u043d\u043e\u0433\u043e \u0443\u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u043f\u043e\u0440\u0430 \u0438 \u0432 \u0441\u0443\u0434\u0435\u00bb \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 \u2116 4) […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-4\/\" \/>\n<meta property=\"og:site_name\" content=\"PNK\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-13T15:18:55+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\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-4\\\/\",\"url\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-4\\\/\",\"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 4) - PNK\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/#website\"},\"datePublished\":\"2025-12-21T13:41:11+00:00\",\"dateModified\":\"2026-02-13T15:18:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-4\\\/#breadcrumb\"},\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-4\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-4\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\",\"item\":\"https:\\\/\\\/pnk.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"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 4)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/#website\",\"url\":\"https:\\\/\\\/pnk.uz\\\/\",\"name\":\"PNK\",\"description\":\"\u041f\u0410\u041b\u0410\u0422\u0410 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 \u0423\u0417\u0411\u0415\u041a\u0418\u0421\u0422\u0410\u041d\u0410\",\"publisher\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pnk.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"uz-UZ\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/#organization\",\"name\":\"PNK\",\"url\":\"https:\\\/\\\/pnk.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uz-UZ\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pnk.uz\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/figovoe-logo2.png\",\"contentUrl\":\"https:\\\/\\\/pnk.uz\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/figovoe-logo2.png\",\"width\":512,\"height\":160,\"caption\":\"PNK\"},\"image\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"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 4) - PNK","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"uz_UZ","og_type":"article","og_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 4) - PNK","og_description":"\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 4) \u041f\u0420\u0418\u041b\u041e\u0416\u0415\u041d\u0418\u0415\u043a \u043f\u0440\u0438\u043a\u0430\u0437\u0443 \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u043e\u0442 14 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2013 \u0433\u043e\u0434\u0430 N 95,\u0440\u0435\u0433. \u041c\u042e \u0420\u0423\u0437 18.11.2013 \u0433. N 2526 \u00a0 \u00a0 \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 4) \u00ab\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u043a\u043b\u0438\u0435\u043d\u0442\u0430 (\u0434\u043e\u0432\u0435\u0440\u0438\u0442\u0435\u043b\u044f) \u0432 \u0445\u043e\u0434\u0435 \u0434\u043e\u0441\u0443\u0434\u0435\u0431\u043d\u043e\u0433\u043e \u0443\u0440\u0435\u0433\u0443\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u043f\u043e\u0440\u0430 \u0438 \u0432 \u0441\u0443\u0434\u0435\u00bb \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 \u2116 4) […]","og_url":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-4\/","og_site_name":"PNK","article_modified_time":"2026-02-13T15:18:55+00:00","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-4\/","url":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-4\/","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 4) - PNK","isPartOf":{"@id":"https:\/\/pnk.uz\/#website"},"datePublished":"2025-12-21T13:41:11+00:00","dateModified":"2026-02-13T15:18:55+00:00","breadcrumb":{"@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-4\/#breadcrumb"},"inLanguage":"uz-UZ","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-4\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-4\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/pnk.uz\/"},{"@type":"ListItem","position":2,"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 4)"}]},{"@type":"WebSite","@id":"https:\/\/pnk.uz\/#website","url":"https:\/\/pnk.uz\/","name":"SMP","description":"\u041f\u0410\u041b\u0410\u0422\u0410 \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 \u0423\u0417\u0411\u0415\u041a\u0418\u0421\u0422\u0410\u041d\u0410","publisher":{"@id":"https:\/\/pnk.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pnk.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"uz-UZ"},{"@type":"Organization","@id":"https:\/\/pnk.uz\/#organization","name":"SMP","url":"https:\/\/pnk.uz\/","logo":{"@type":"ImageObject","inLanguage":"uz-UZ","@id":"https:\/\/pnk.uz\/#\/schema\/logo\/image\/","url":"https:\/\/pnk.uz\/wp-content\/uploads\/2025\/06\/figovoe-logo2.png","contentUrl":"https:\/\/pnk.uz\/wp-content\/uploads\/2025\/06\/figovoe-logo2.png","width":512,"height":160,"caption":"PNK"},"image":{"@id":"https:\/\/pnk.uz\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages\/1585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/comments?post=1585"}],"version-history":[{"count":16,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages\/1585\/revisions"}],"predecessor-version":[{"id":2257,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages\/1585\/revisions\/2257"}],"wp:attachment":[{"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/media?parent=1585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}