{"id":1598,"date":"2025-12-21T13:44:54","date_gmt":"2025-12-21T13:44:54","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1598"},"modified":"2026-03-05T02:31:25","modified_gmt":"2026-03-04T21:31:25","slug":"national-tax-consulting-standard-nstc-no-5","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-5\/","title":{"rendered":"Soliq bo'yicha maslahat berishning milliy standarti (NSNA \u2116 5)"},"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 5)<\/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

MILLIY STANDART
SOLIQ MASLAHATI
NSNA N 5<\/strong><\/p>

\u00a0<\/p>

TASHKILOTGA QO'YILADIGAN TALABLAR
ICHKI SIFAT NAZORATI
SOLIQ MASLAHATCHILARINING ISHLARI<\/p>

\u00a0<\/p>

(iqtisodiyot va moliya vazirining 2023-yil 10-avgustda 2940-1-son bilan ro'yxatdan o'tgan buyrug'i tahririda)<\/span><\/p>

Ushbu soliq maslahati milliy standarti (NSNA n 5) (keyingi o 'rinlarda standart deb ataladi) o' zbekiston Respublikasida soliq maslahati bo ' yicha faoliyatni normativ tartibga solish elementi hisoblanadi.<\/p>

\u00a0 \u00a0 \u00a0 \u00a0 1-bob. UMUMIY QOIDALAR<\/strong><\/p>

  1. Ushbu standartning maqsadi soliq maslahatchilari ishining ichki sifatini nazorat qilishni tashkil etish talablarini belgilashdir.<\/li>
  2. Ushbu standartning talablari soliq maslahatchilarining barcha tashkilotlari tomonidan qo'llanilishi shart.<\/li><\/ol>

    2-bob. SOLIQ MASLAHATCHILARINING ISH SIFATINI ICHKI NAZORAT QILISH<\/strong><\/p>

    1. Soliq maslahatchilari ishining ichki sifat nazorati deganda qonun hujjatlariga muvofiq soliq maslahati bo 'yicha xizmatlar sifatli ko' rsatilishini ta ' minlashga qaratilgan tashkiliy chora-tadbirlar majmui tushuniladi.<\/li>
    2. Soliq maslahatchilari tashkiloti soliq maslahatchilari ishining sifatini nazorat qilishning ichki tartib-qoidalarini uning o'ziga xos xususiyatlarini hisobga olgan holda belgilash, shuningdek sifat nazoratini to'g'ri tashkil etish uchun zarur bo'lgan ichki qoidalar, ko'rsatmalar va boshqa hujjatlarni ishlab chiqish va tasdiqlash huquqiga ega.<\/li>
    3. Soliq maslahatchilarining ish sifatini ichki nazorat qilish soliq maslahatchilari tashkiloti rahbari tomonidan amalga oshiriladi.<\/li>
    4. Soliq maslahatchilarining ish sifatini ichki nazorat qilish tizimi quyidagilarni o'z ichiga olishi kerak:<\/li><\/ol>

      tashkilotni o'z vazifalarini to'g'ri bajarish uchun zarur bo'lgan bilim, ko'nikma va ko'nikmalarga ega bo'lgan soliq maslahatchilari bilan to'ldirish;<\/p>

      kasbiy malakasi ushbu vazifalarning xususiyatlariga mos keladigan soliq maslahatchilariga murakkab vazifalarni topshirish;<\/p>

      zarur sifat talablariga javob beradigan ko'rsatmalar asosida soliq bo'yicha maslahat xizmatlarini ko'rsatish jarayonida ishlarni bajarish;<\/p>

      muayyan sharoitlarda bilim etishmasligi bilan soliq maslahatchilari tomonidan soliq maslahatchilari tashkiloti ichida va tashqarisida tegishli maslahatlarni olish;<\/p>

      soliq maslahatchilari o 'zlariga yuklatilgan vazifalarni bajarmagan yoki lozim darajada bajarmagan hollarda ularga nisbatan zarur choralar ko' rish.<\/p>

      3-bob. ICHKI TASHKILOT
      SOLIQ MASLAHATCHILARINING ISH SIFATINI NAZORAT QILISH<\/strong><\/p>

      1. Soliq maslahatchilarining ish sifatini ichki nazorat qilish quyidagi nazorat turlarini o'z ichiga oladi:<\/li><\/ol>

        dastlabki;<\/p>

        joriy;<\/p>

        yakuniy.<\/p>

        1. Dastlabki ichki nazorat umumiy rejani tayyorlashda, soliq bo'yicha maslahat xizmatlarini ko'rsatish uchun vaqt sarflashni hisoblashda amalga oshiriladi.<\/li>
        2. Joriy ichki nazorat ko'rsatmalar va bajarilgan ishlarni tekshirish elementlarini o'z ichiga oladi.<\/li>
        3. Yakuniy ichki nazorat har bir soliq maslahatchisining ish natijalarini tekshirishdan iborat.<\/li>
        4. Agar kerak bo'lsa, soliq maslahatchilari tashkiloti rahbari ish hujjatlarida tekshirilayotgan shaxsning bahosini beradi, o'z mulohazalari, sharhlari yoki tavsiyalarini bayon qiladi.<\/li><\/ol>

          4-bob. SOLIQ MASLAHATCHISI YORDAMCHISINING ISHINI NAZORAT QILISH<\/strong><\/p>

          1. Soliq maslahatchilari tashkiloti rahbari soliq maslahatchisi yordamchisi tomonidan bajariladigan ishlarni doimiy ravishda kuzatib borishi va boshqarishi kerak.<\/li>
          2. Ish topshirilayotgan soliq maslahatchisi yordamchisiga bajarishi kerak bo'lgan ish uchun javobgarlik to'g'risida ko'rsatma berilishi kerak.<\/li><\/ol>

            5-bob. YAKUNIY QOIDALAR<\/strong><\/p>

            1. Har bir soliq maslahatchisi soliq maslahatchilarining ichki sifat nazorati tashkiloti bilan tanishishi kerak.<\/li>
            2. Soliq maslahatchisi qonun hujjatlariga muvofiq soliq maslahatchilari tashkiloti oldida ishning sifatsiz bajarilishi, tijorat sirlarini oshkor qilish va soliq maslahatchilarini tashkil etish uchun yo'qotishlarga olib kelgan boshqa harakatlar natijasida etkazilgan zarar uchun javobgardir.<\/li><\/ol>

              Qonun hujjatlari ma ' lumotlari milliy bazasi (www.lex.uz), 2017 yil 25 oktyabr<\/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 5) \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 5 \u00a0 \u0422\u0420\u0415\u0411\u041e\u0412\u0410\u041d\u0418\u042f \u041a \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u0418\u0412\u041d\u0423\u0422\u0420\u0415\u041d\u041d\u0415\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042f \u041a\u0410\u0427\u0415\u0421\u0422\u0412\u0410\u0420\u0410\u0411\u041e\u0422\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 \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 2940-1) \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 5) (\u0434\u0430\u043b\u0435\u0435 \u2014 \u0421\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 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 […]<\/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-1598","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 5) - 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 5) - 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 5) \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 5 \u00a0 \u0422\u0420\u0415\u0411\u041e\u0412\u0410\u041d\u0418\u042f \u041a \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u0418\u0412\u041d\u0423\u0422\u0420\u0415\u041d\u041d\u0415\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042f \u041a\u0410\u0427\u0415\u0421\u0422\u0412\u0410\u0420\u0410\u0411\u041e\u0422\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 \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 2940-1) \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 5) (\u0434\u0430\u043b\u0435\u0435 \u2014 \u0421\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 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-5\/\" \/>\n<meta property=\"og:site_name\" content=\"PNK\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T21:31:25+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-5\\\/\",\"url\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-5\\\/\",\"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 5) - PNK\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/#website\"},\"datePublished\":\"2025-12-21T13:44:54+00:00\",\"dateModified\":\"2026-03-04T21:31:25+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-5\\\/#breadcrumb\"},\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-5\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pnk.uz\\\/national-tax-consulting-standard-nstc-no-5\\\/#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 5)\"}]},{\"@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 5) - 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 5) - 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 5) \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 5 \u00a0 \u0422\u0420\u0415\u0411\u041e\u0412\u0410\u041d\u0418\u042f \u041a \u041e\u0420\u0413\u0410\u041d\u0418\u0417\u0410\u0426\u0418\u0418\u0412\u041d\u0423\u0422\u0420\u0415\u041d\u041d\u0415\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042f \u041a\u0410\u0427\u0415\u0421\u0422\u0412\u0410\u0420\u0410\u0411\u041e\u0422\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 \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 2940-1) \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 5) (\u0434\u0430\u043b\u0435\u0435 \u2014 \u0421\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 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c\u0443 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044e \u0432 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0435 […]","og_url":"https:\/\/pnk.uz\/uz\/national-tax-consulting-standard-nstc-no-5\/","og_site_name":"PNK","article_modified_time":"2026-03-04T21:31:25+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 daqiqa"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-5\/","url":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-5\/","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 5) - PNK","isPartOf":{"@id":"https:\/\/pnk.uz\/#website"},"datePublished":"2025-12-21T13:44:54+00:00","dateModified":"2026-03-04T21:31:25+00:00","breadcrumb":{"@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-5\/#breadcrumb"},"inLanguage":"uz-UZ","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-5\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pnk.uz\/national-tax-consulting-standard-nstc-no-5\/#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 5)"}]},{"@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\/1598","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=1598"}],"version-history":[{"count":16,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages\/1598\/revisions"}],"predecessor-version":[{"id":2454,"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/pages\/1598\/revisions\/2454"}],"wp:attachment":[{"href":"https:\/\/pnk.uz\/uz\/wp-json\/wp\/v2\/media?parent=1598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}