{"id":89996,"date":"2026-06-05T16:54:12","date_gmt":"2026-06-05T11:54:12","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=89996"},"modified":"2026-06-23T00:43:08","modified_gmt":"2026-06-22T19:43:08","slug":"procedure-for-the-formation-and-maintenance-of-a-register-of-outsourcing-organizations","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/procedure-for-the-formation-and-maintenance-of-a-register-of-outsourcing-organizations\/","title":{"rendered":"Autsorsing tashkilotlari  reestrini <br> shakllantirish va yuritish tartibi"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"89996\" class=\"elementor elementor-89996\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d8e7c0 e-flex e-con-boxed e-con e-parent\" data-id=\"2d8e7c0\" 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-66073d80 e-con-full e-flex e-con e-child\" data-id=\"66073d80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42425d8d elementor-widget elementor-widget-heading\" data-id=\"42425d8d\" 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\">Autsorsing tashkilotlari  reestrini <br> shakllantirish va yuritish tartibi<\/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-59711558 e-con-full e-flex e-con e-child\" data-id=\"59711558\" 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-4117e379 e-flex e-con-boxed e-con e-parent\" data-id=\"4117e379\" 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-44e985ab elementor-widget elementor-widget-spacer\" data-id=\"44e985ab\" 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<div class=\"elementor-element elementor-element-810b159 elementor-widget elementor-widget-text-editor\" data-id=\"810b159\" 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: right;\"><b>O\u2018zbekiston soliq maslahatchilari <br \/>palatasining 2026 yil 15.05.2026y.dagi 12-1\/a- <br \/>sonli buyrug\u2018i bilan tasdiqlangan<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a249cb elementor-widget elementor-widget-text-editor\" data-id=\"5a249cb\" 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;\"><b>Soliq maslahatchilari tashkilotlari reestrini shakillantirish va yuritish<\/b><br \/><b>bo\u2018yicha kurslarni muvofaqiyatli tamomlagan mutahasislari bo\u2018lgan, buxgalteriya <br> hisobini yuritish xizmatlarini ko\u2018rsatuvchi Autsorsing tashkilotlari reestrini shakllantirish va yuritish<br>\n<br>\nTARTIBI<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3febc1f elementor-widget elementor-widget-text-editor\" data-id=\"3febc1f\" 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: justify;\">1. Ushbu Tartib shtatida soliq maslahatchilar va\/yoki soliq maslahatchilarni tayorlash dasturi bo\u2018yicha kurslarni muvofaqiyatli tamomlagan mutahasislari bo\u2018lgan buxgalteriya hisobini yuritish xizmatlarini ko\u2018rsatuvchi Autsorsing tashkilotlari (keyingi o\u2018rinlarda \u2013 Autsorser) to\u2018g\u2018risidagi axborotlarni keng ommaga yetkazish, yuqori malakasini tasdiqlash, malakali xizmat olmoqchi bo\u2018lgan tadbirkorlar uchun Autsorserlarni tanlashda qulayliklar yaratish hamda Autsorser va soliq maslahatchilari tashkilotlari hamkorligini yaratish maqsadida ishlab chiqilgan.<\/p><p style=\"text-align: justify;\">2. O\u2018zbekiston Soliq maslahatchilari palatasi NNTining (keyingi o\u2018rinlarda \u2013 Palata) veb-saytidagi \u201cAutsorsing tashkilotlari Reyestri\u201dga (keyingi o\u2018rinlarda \u2013 Reyestr) ushbu sohada faoliyat yurituvchi barcha tashkilotlar ixtiyoriylik tamoyili asosida kiritiladi.<\/p><p style=\"text-align: justify;\">Palata saytida (<a href=\"\/uz\/register-of-outsourcing-organizations\/\">https:\/\/pnk.uz\/ru\/register-of-outsourcing-organizations\/<\/a>) Autsorser to\u2018g\u2018risidagi ochiq ma\u2019lumotlar Reestri quyidagi shaklda yuritiladi:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab8093 elementor-widget elementor-widget-text-editor\" data-id=\"5ab8093\" 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<table style=\"border-collapse: collapse; width: 100%;\"><tbody><tr><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">\u2116<\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">Autsorsing tashkiloti nomi <\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">STIR<\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">Ofis manzili\n(doimiy joylashgan joy)<\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">Telefon raqami <\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">Elektron manzili<\/span><\/td><td style=\"width: 12.5%; text-align: center;\"><p><span style=\"color: #003300;\">Veb-sayt\/<span style=\"font-family: inherit; font-size: inherit;\"><br>Instagramm\/ Telegramm<\/span><\/span><\/p><\/td><td style=\"width: 12.5%; text-align: center;\"><span style=\"color: #003300;\">Rahbar<br> F.I.Sh.<\/span><\/td><\/tr><tr><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><td style=\"width: 12.5%;\">\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4f712b elementor-widget elementor-widget-text-editor\" data-id=\"d4f712b\" 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: justify;\">3. Shtatida soliq maslahatchisi mavjud bo\u2018lgan yoki soliq maslahatchilarini tayyorlash Dasturi asosida o\u2018quv kurslarini tamomlagan yoxud hozirgi vaqtda ushbu Dastur asosida tahsil olayotgan xodimlari mavjud bo\u2018lgan Autsorserlarga  Palata Guvohnomasi beriladi (shakli ilova qilinadi).<\/p><p style=\"text-align: justify;\">4. Ushbu Guvohnomaning amal qilish muddati bir kalendar yili bo\u2018lib, uning maxsus QR kodini skanerlash orqali Autsorerni Palata saytidagi Reestrga kiritilganligini ko\u2018rish ta\u2019minlanadi.<\/p><p style=\"text-align: justify;\">5. Reestrga kirish uchun Autsorser \u00abO\u2018ZBEKISTON SOLIQ MASLAHATCHILARI PALATASI QOSHIDAGI \u201cME\u2019YOR\u201d ILMIY AXBOROT MARKAZI\u00bb MChJning (keyingi o\u2018rinlarda \u2013 Markaz) Oferta shartnomasini qabul qiladi (ilova qilinadi).<\/p><p style=\"text-align: justify;\">Ofertaga muvofiq Markaz o\u2018z zimmasiga Autsorserni Reestrga kiritish uchun zarur bo\u2018lgan barcha hujjatlarni tayyorlashni, Palataga taqdim qilishni va Reestrga kiritilishini ta\u2019minlaydi.<\/p><p style=\"text-align: justify;\">6. Reestrga kirish uchun har kalendar yiliga mehnatga haq to\u2018lashning eng kam miqdorining (keyingi o\u2018rinda - MXTEKM) ikki baravari miqdorida yig\u2018im to\u2018lanadi. Ushbu yig\u2018im Reestrga kiritish to\u2018g\u2018risidagi arizani taqdim etishdan oldin to\u2018lanadi va kelgusi kalendar yil uchun joriy yilning 15 dekabrigacha to\u2018lanishi lozim.<\/p><p style=\"text-align: justify;\">7. Autsorser Reestrga kirish uchun Markazning ilmiy.markaz@pnk.uz  elektron manziliga quyidagi hujjatlarni elektron shaklda taqdim etishi lozim:<\/p><p style=\"text-align: justify;\">- Ariza (Reestrga kirish uchun 1-ilova, o\u2018zgartirishlar kiritishda 2-ilova va kelgusi yilda Reestriga kirish uchun 3-ilova);<\/p><p style=\"text-align: justify;\">- Reestrga kiritiladigan ma\u2019lumotlar (4-ilova);<\/p><p style=\"text-align: justify;\">- Yig\u2018im to\u2018langanligini tasdiqlovchi hujjat.<\/p><p style=\"text-align: justify;\">8. Reestrga kiritish to\u2018g\u2018risidagi ariza rad etilmaydi. Bunda, arizaga ilova qilinishi lozim bo\u2018lgan hujjatlardagi kamchiliklar (mavjud bo\u2018lsa) bartaraf etilishi bilan arizani ko\u2018rib chiqish faollashtiriladi.<\/p><p style=\"text-align: justify;\">9. Qabul qilingan barcha hujjatlar Markaz tomonidan besh ish kuni ichida ko\u2018rib chiqiladi va Markazning iltimosnomasi asosida Palata tomonidan Autsorserni Reestrga kiritiladi.<\/p><p style=\"text-align: justify;\">10. Reestrga kiritilgan va mazkur Tartibning 3-bandiga javob beradigan Autsorserga o\u2018n ish kunidan oshmagan muddatda joriy kalendar yili uchun Guvohnoma beriladi.<\/p><p style=\"text-align: justify;\">Kelgusi kalendar yil uchun yig\u2018imni to\u2018lamagan Autsorserlar Reestrdan chiqarib yuboriladi va yil uchun Guvohnoma berilmaydi.<\/p><p style=\"text-align: justify;\">11. Autsorserning Reestrga kiritiladigan ma\u2019lumotlari o\u2018zgargan taqdirda, ushbu o\u2018zgarishlar to\u2018g\u2018risidagi ma\u2019lumotlarni ilova qilingan holda mazkur Tartibning 2-ilovasidagi shaklda Markazga ariza taqdim etiladi.<\/p><p style=\"text-align: justify;\">12. Palata mazkur Tartibga, Reestrga hamda yig\u2018imlar miqdoriga o\u2018zgartirishlar kiritishga haqli.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d6745d elementor-widget elementor-widget-spacer\" data-id=\"3d6745d\" 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>\u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0440\u0435\u0435\u0441\u0442\u0440\u0430 \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433\u043e\u0432\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u0423\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d \u043f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041f\u0430\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430. \u211612-1\/\u0430 \u00a0\u043e\u0442 15.05.2026\u0433. \u041f\u041e\u0420\u042f\u0414\u041e\u041a\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0438 \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0440\u0435\u0435\u0441\u0442\u0440\u0430 \u0430\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433\u043e\u0432\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0449\u0438\u0445 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0432\u0435\u0434\u0435\u043d\u0438\u044e\u00a0 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430, \u0432 \u0448\u0442\u0430\u0442\u0435 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u044b \u0438\/\u0438\u043b\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b, \u0443\u0441\u043f\u0435\u0448\u043d\u043e \u043f\u0440\u043e\u0448\u0435\u0434\u0448\u0438\u0435 \u043a\u0443\u0440\u0441\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432. 1. \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0439 \u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d \u0441 \u0446\u0435\u043b\u044c\u044e \u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0448\u0438\u0440\u043e\u043a\u043e\u0439 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043e\u0431 \u0410\u0443\u0442\u0441\u043e\u0440\u0441\u0438\u043d\u0433\u043e\u0432\u044b\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445, \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0449\u0438\u0445 [&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-89996","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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