{"id":90160,"date":"2026-06-08T16:35:39","date_gmt":"2026-06-08T11:35:39","guid":{"rendered":"https:\/\/pnk.uz\/?page_id=90160"},"modified":"2026-06-23T00:54:08","modified_gmt":"2026-06-22T19:54:08","slug":"voluntary-liquidation","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/voluntary-liquidation\/","title":{"rendered":"Ixtiyoriy tugatish"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"90160\" class=\"elementor elementor-90160\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b99fc9e e-flex e-con-boxed e-con e-parent\" data-id=\"6b99fc9e\" 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-49f6b63e elementor-widget elementor-widget-heading\" data-id=\"49f6b63e\" 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<h1 class=\"elementor-heading-title elementor-size-default\">IXTIYORIY TUGATISH<\/h1>\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<div class=\"elementor-element elementor-element-24925425 e-flex e-con-boxed e-con e-parent\" data-id=\"24925425\" 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-774a5b52 elementor-widget elementor-widget-spacer\" data-id=\"774a5b52\" 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<div class=\"elementor-element elementor-element-57a63060 e-flex e-con-boxed e-con e-parent\" data-id=\"57a63060\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-16d8e1fb e-con-full e-flex e-con e-child\" data-id=\"16d8e1fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56f5ff3 elementor-widget elementor-widget-image\" data-id=\"56f5ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/uz\/regulation-on-the-issuance-of-a-conclusion-by-the-public-monitoring-commission-upon-the-liquidation-of-a-taxpayer-pkm-ru\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pnk.uz\/wp-content\/uploads\/elementor\/thumbs\/PNK-icon-rp1ilbonxp10hsan565ltgybnuexqpn6h8a4b0mgnk.png\" title=\"PNK-icon\" alt=\"PNK-icon\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-2f1d0977 elementor-widget elementor-widget-heading\" data-id=\"2f1d0977\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/uz\/regulation-on-the-issuance-of-a-conclusion-by-the-public-monitoring-commission-upon-the-liquidation-of-a-taxpayer-pkm-ru\/\">Soliq to\u2018lovchini tugatishda SMT xulosani berish to\u2018g\u2018risida Nizom (O\u2018R VMQ)<\/a><\/h5>\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-2eed79d4 e-con-full e-flex e-con e-child\" data-id=\"2eed79d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36ed4829 elementor-widget elementor-widget-image\" data-id=\"36ed4829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/uz\/the-procedure-for-inclusion-in-the-list-of-public-monitoring-commissions-having-the-right-to-liquidate-a-taxpayer-of-the-pnku\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pnk.uz\/wp-content\/uploads\/elementor\/thumbs\/PNK-icon-rp1ilbonxp10hsan565ltgybnuexqpn6h8a4b0mgnk.png\" title=\"PNK-icon\" alt=\"PNK-icon\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-1ab4be3c elementor-widget elementor-widget-heading\" data-id=\"1ab4be3c\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/uz\/the-procedure-for-inclusion-in-the-list-of-public-monitoring-commissions-having-the-right-to-liquidate-a-taxpayer-of-the-pnku\/\">Soliq to\u2018lovchini ixtiyoriy tugatish huquqiga ega SMT ruyxatiga kiritish Tartibi (O\u2018SMP) <\/a><\/h5>\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-4a21c537 e-con-full e-flex e-con e-child\" data-id=\"4a21c537\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-488324f3 elementor-widget elementor-widget-image\" data-id=\"488324f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/uz\/application-for-inclusion-in-the-list-appendix-no-1\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pnk.uz\/wp-content\/uploads\/elementor\/thumbs\/PNK-icon-rp1ilbonxp10hsan565ltgybnuexqpn6h8a4b0mgnk.png\" title=\"PNK-icon\" alt=\"PNK-icon\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-2cad4b99 elementor-widget elementor-widget-heading\" data-id=\"2cad4b99\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/uz\/application-for-inclusion-in-the-list-appendix-no-1\/\">Ruyxatga kiritish uchun Ariza (1-sonli ilova)<\/a><\/h5>\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-6feb45ee e-con-full e-flex e-con e-child\" data-id=\"6feb45ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52455317 elementor-widget elementor-widget-image\" data-id=\"52455317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/uz\/information-for-inclusion-in-the-list-appendix-no-2\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pnk.uz\/wp-content\/uploads\/elementor\/thumbs\/PNK-icon-rp1ilbonxp10hsan565ltgybnuexqpn6h8a4b0mgnk.png\" title=\"PNK-icon\" alt=\"PNK-icon\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-278c8a84 elementor-widget elementor-widget-heading\" data-id=\"278c8a84\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/uz\/information-for-inclusion-in-the-list-appendix-no-2\/\">Ruyxatiga kiritish uchun ma\u2019lumotlar (2-sonli ilova)<\/a><\/h5>\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-38e8567b e-flex e-con-boxed e-con e-parent\" data-id=\"38e8567b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1edbb24a e-con-full e-flex e-con e-child\" data-id=\"1edbb24a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f1c6fec elementor-widget elementor-widget-image\" data-id=\"1f1c6fec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"\/uz\/application-for-amendments-to-the-list-appendix-no-3\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/pnk.uz\/wp-content\/uploads\/elementor\/thumbs\/PNK-icon-rp1ilbonxp10hsan565ltgybnuexqpn6h8a4b0mgnk.png\" title=\"PNK-icon\" alt=\"PNK-icon\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-6c178cb0 elementor-widget elementor-widget-heading\" data-id=\"6c178cb0\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/uz\/application-for-amendments-to-the-list-appendix-no-3\/\">Ruyxatga o\u2018zgartirish kiritish uchun Ariza <br>(3-sonli ilova)<\/a><\/h5>\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-2ec8a970 e-con-full e-flex e-con e-child\" data-id=\"2ec8a970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a49a2de e-con-full e-flex e-con e-child\" data-id=\"7a49a2de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-701a2fd e-con-full e-flex e-con e-child\" data-id=\"701a2fd\" 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-23dcbf79 e-flex e-con-boxed e-con e-parent\" data-id=\"23dcbf79\" 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-69dc03b4 elementor-widget elementor-widget-spacer\" data-id=\"69dc03b4\" 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>\u0414\u041e\u0411\u0420\u041e\u0412\u041e\u041b\u042c\u041d\u0410\u042f \u041b\u0418\u041a\u0412\u0418\u0414\u0410\u0426\u0418\u042f \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u0415 \u043e \u0432\u044b\u0434\u0430\u0447\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u041e\u041d\u041a \u043f\u0440\u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 (\u041f\u041a\u041c \u0420\u0423\u0437 \u2116664) \u041f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0432 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u043f\u0440\u0430\u0432\u043e \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430 (\u041f\u041d\u041a\u0423) \u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u0432 \u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c (\u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u21161) \u0418\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0434\u043b\u044f \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0432 \u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c (\u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u21162) \u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u0432\u043d\u0435\u0441\u0435\u043d\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0438\u0306 \u0432 \u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c (\u041f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u21163)<\/p>","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-90160","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0414\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u0430\u044f \u043b\u0438\u043a\u0432\u0438\u0434\u0430\u0446\u0438\u044f - PNK<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pnk.uz\/uz\/voluntary-liquidation\/\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta 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