{"id":1742,"date":"2025-12-21T20:07:34","date_gmt":"2025-12-21T20:07:34","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=1742"},"modified":"2026-05-21T02:25:08","modified_gmt":"2026-05-20T21:25:08","slug":"requirements-for-educational-institutions-regarding-the-learning-process","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/requirements-for-educational-institutions-regarding-the-learning-process\/","title":{"rendered":"O'quv muassasalariga o'quv jarayoniga qo'yiladigan talablar"},"content":{"rendered":"
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O'quv muassasalariga o'quv jarayoniga qo'yiladigan talablar<\/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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<\/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
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SOLIQ MASLAHATCHILARINI TAYYORLASH BO\u2018YICHA O\u2018QUV <\/strong><\/p>

JARAYONIGA QO\u2018YILGAN TALABLAR<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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O\u2018zbekiston Respublikasining \u00abSoliq maslahatchiligi faoliyati to\u2018g\u2018risida\u00bbgi Qonunining 12-moddasiga muvofiq, Soliq maslahatchilari palatasi o\u2018quv jarayoniga qo\u2018yilgan talablarni ishlab chiqadi hamda shartnoma asosida soliq maslahatchilarini tayyorlash bilan shug\u2018ullanuvchi tashkilotlar tomonidan ushbu talablarning bajarilishini nazorat qiladi.
\nUshbu talab mazkur Qonunning yuqorida keltirilgan moddasiga muvofiq ishlab chiqilgan bo\u2018lib, O\u2018zbekiston Respublikasi Soliq maslahatchilari palatasi NNT tomonidan tasdiqlangan maxsus kurslar dasturlari bo\u2018yicha soliq maslahatchilarini tayyorlash bilan shug\u2018ullanuvchi tashkilotlarga qo\u2018yilgan talablarni belgilaydi:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Soliq maslahatchilarini tayyorlash bo'yicha maxsus kurslar dasturlari orqali ta\u2019lim berish, quyidagi ta\u2019lim tashkilotlari tomonidan amalga oshiriladi:<\/p>

- Tegishli litsenziya olgan yoki faoliyatini xabarnoma tartibida amalga oshirayotgan tashkilotlar ruyxatiga kiritilgan;<\/p>

- O\u2018zbekiston soliq maslahatchilari palatasidan akkreditatsiyadan o\u2019tgan va Akkreditatsiya Guvohnomasini olgan.<\/p>

\u00a0<\/p>

2. ta\u2019lim tashkilotlari, Soliq maslahatchilarini tayyorlash bo\u2018yicha maxsus kurslar dasturlari orqali ta\u2019lim berish jarayonida quyidagi talablarni bajarishga majbur:<\/p>

a) litsenziya talablari hamda faoliyatni faoliyatini xabarnoma tartibida amalga oshirish uchun belgilangan talablarga rioya qilish.<\/p>

b) O\u2018zbekiston soliq maslahatchilari palatasi NNT (keyingi o\u2018rinlarda \u2013 Palata) bilan mazkur talablarni bajarilishini monitoring qilish uchun shartnoma tuzish.<\/p>

v) har bir bo\u2018limni o\u2018qitish uchun 4 punktda belgilangan talablarga muvofiq malakaga ega bo\u2018lgan murabbiylar (murabbiylar)ni jalb qilish;<\/p>

g) Tinglovchilarni oldindan Palataning rasmiy veb-sayti (pnk.uz) orqali o\u2018qishga ro\u2018yxatdan o\u2018tishini ta\u2019minlash;<\/p>

d) Bir guruhdagi tinglovchilarning eng kamida soni \u2013 30 kishi bo\u2018lgan holda darslarni o\u2018tkazish;<\/p>

ye) Darslarda tinglovchilarning ishtirokini (davomatini) ta\u2019minlash;<\/p>

j) Darslarda materiallar, slaydlar, testlar va misollardan foydalangan holda o\u2018tkazish;<\/p>

z) Guruh darslari boshlanishidan oldin 3-punktda belgilangan tegishli ma\u2019lumotlarni Palataga taqdim etish;<\/p>

i) o\u2018quv jarayoniga qo\u2018yilgan talablarga rioya etilishini monitoring qilish uchun Palata xodimlariga o\u2018qish joyi va masofaviy shaklda o\u2018tkaziladigan darslarga kirish imkoniyatini ta\u2019minlash;<\/p>

k) Palataga maqsadli badallar to\u2018lash yoki Palataning maqsadli badallar shaklidagi xarajatlarini qoplash.<\/p>

\u00a0<\/p>

3. Ta\u2019lim tashkilotlari tomonidan har bir guruh bo\u2018yicha Palataga taqdim etiladigan ma\u2019lumotlar:<\/p>

a) darslar o\u2018tkaziladigan manzil;<\/p>

b) masofaviy shaklda o\u2018tkaziladigan darslar manzili va kirish paroli (havola);<\/p>

v) darslar dasturi va jadvali;<\/p>

g) Murabbiylar F.I.Sh. va ular o\u2018qitadigan bo\u2018limlar;<\/p>

d) Murabbiylar (murabbiylar)ning malakasini tasdiqlovchi hujjatlar nusxalari;<\/p>

ye) Tinglovchilarning darslarda qatnashishi haqida oyda bir marta taqdim etiladigan oraliq ma\u2019lumot.<\/p>

\u00a0<\/p>

4. Murabbiylar (murabbiylar) uchun malaka talablari:<\/p>

a) \u00abSoliq huquqi\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 2 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, amaliyotda soliq maslahatchisi sifatida faoliyat yuritadigan va soliq organlarida ish tajribasiga ega bo\u2018lgan;<\/p>

b) \u00abYuridik va jismoniy shaxslarning soliqqa tortish\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 2 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, amaliyotda soliq maslahatchisi sifatida faoliyat yuritadigan va soliq organlarida ish tajribasiga ega bo\u2018lgan;<\/p>

v) \u00abBuxgalteriya hisobi va moliyaviy hisobot\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik va amaliy faoliyat tajribasiga ega, O\u2018zbekiston Respublikasi Moliya vazirligida ish tajribasi yoki auditor sifatida ishlagan;<\/p>

g) \u00abXalqaro moliyaviy hisobot standartlarining asoslari\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik va amaliy faoliyat tajribasiga ega, O\u2018zbekiston Respublikasi Moliya vazirligida ish tajribasi yoki auditor sifatida ishlagan;<\/p>

d) \u00abIqtisodiy munosabatlarni huquqiy tartibga solish\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 2 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik tajribasi ega va yurist, yuriskonsult, advokat yoki sudya lavozimida ish tajribasiga ega;<\/p>

ye) \u00abEksport-import operatsiyalari, valyuta va bojxona tartibga solinishi\u00bb fanidan \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik tajribasi ega va ushbu yo\u2018nalishda amaliy faoliyat yuritish tajribasiga ega;<\/p>

j) \u00abSoliq maslahatchilik uchun kadastr ishlari\u00bb fanidan \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik va amaliy faoliyat tajribasiga ega yoki Kadastr agentligida ishlash tajribasiga ega;<\/p>

z) \u00abMoliyaviy menejment\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, o\u2018qituvchilik va amaliy faoliyat tajribasiga ega;<\/p>

i) \u00abSoliq maslahatchiligining huquqiy asoslari\u00bb bo\u2018limi bo\u2018yicha \u2014 kamida 1 ta murabbiy: Palata akkreditatsiyasidan o\u2018tgan, amaliyotda soliq maslahatchisi sifatida faoliyat yuritadigan yoki soliq organlarida ish tajribasiga ega.\nMurabbiy akkreditatsiyasi to\u2018g\u2018risida guvohnomani olish uchun talabgor (murabbiy) Palata tomonidan akkreditatsiyadan o\u2019tgan ta\u2019lim tashkilotlari 2 ta sinov darsini muvofaqiyatli o\u2018tkazishi kerak.<\/p>

\u00a0<\/p>

5. Mazkur talablarni bajarilishining buzilishi, Palata tomonidan belgilangan tartibda ta\u2019lim tashkilotlari tinglovchilarining soliq maslahatchisi sertifikatini olish uchun imtihonga topshirilgan hujjatlarini qabul qilishni rad etish uchun asos bo\u2018lishi mumkin.<\/p>

\u00a0<\/p>

6. Mazkur talablarni bajarilishini monitoring qilish Palata tomonidan amalga oshiriladi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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