{"id":90845,"date":"2026-10-30T12:39:35","date_gmt":"2026-10-30T07:39:35","guid":{"rendered":"https:\/\/pnk.uz\/ru\/?page_id=90845"},"modified":"2026-11-02T18:52:15","modified_gmt":"2026-11-02T13:52:15","slug":"professional-ethics","status":"publish","type":"page","link":"https:\/\/pnk.uz\/uz\/professional-ethics\/","title":{"rendered":"\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u044d\u0442\u0438\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"90845\" class=\"elementor elementor-90845\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8773f0f e-flex e-con-boxed e-con e-parent\" data-id=\"a8773f0f\" data-element_type=\"container\" data-e-type=\"container\" 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class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soliq maslahatchilarining kasb etikasi qoidalari<\/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-acfa2961 e-con-full e-flex e-con e-child\" data-id=\"acfa2961\" 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-b975dd45 e-flex e-con-boxed e-con e-parent\" data-id=\"b975dd45\" 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-11df84dc elementor-widget elementor-widget-spacer\" data-id=\"11df84dc\" 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-2c5e86e3 e-flex e-con-boxed e-con e-parent\" data-id=\"2c5e86e3\" 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-a8bcbb48 pnk-ethics-ru elementor-widget elementor-widget-text-editor\" data-id=\"a8bcbb48\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-a8bcbb48{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0348ccf6 pnk-ethics-uz elementor-widget elementor-widget-text-editor\" data-id=\"0348ccf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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<div class=\"pnk-ethics-approval\" style=\"width:100%;max-width:560px;margin-left:auto;margin-right:0;margin-bottom:1.25em;\">\n<p style=\"text-align:center;\"><strong>O\u2018zbekiston<\/strong><strong> <\/strong><strong>soliq<\/strong><strong> <\/strong><strong>maslahatchilarning<\/strong><strong> 2026\u00a0<\/strong><strong>yil<\/strong><strong> 17 <\/strong><strong>oktyabrdagi<\/strong><strong> <\/strong><strong>umumiy<\/strong><strong> <\/strong><strong>Forumi<\/strong><strong> <\/strong><strong>tomonidan<\/strong><strong> <\/strong><strong>qabul<\/strong><strong> <\/strong><strong>qilindi<\/strong><strong>, <\/strong><\/p>\n<p style=\"text-align:center;\"><strong>O\u2018zbekiston<\/strong><strong> <\/strong><strong>soliq<\/strong><strong> <\/strong><strong>maslahatchilar<\/strong><strong> <\/strong><strong>Palatasi<\/strong><strong> <\/strong><strong>boshqaruvining<\/strong><strong> 2026\u00a0<\/strong><strong>yil<\/strong><strong> 26 <\/strong><strong>oktyabrdagi<\/strong><strong><br \/> 2 &#8211; <\/strong><strong>sonli<\/strong><strong> <\/strong><strong>Bayonnomasi<\/strong><strong> <\/strong><strong>bilan<\/strong><\/p>\n<p style=\"text-align:center;\"><strong>TASDIQLANDI<\/strong><\/p>\n<\/div>\n<p style=\"text-align:center;\"><strong>SOLIQ<\/strong><strong> <\/strong><strong>MASLAHATChILARINING<\/strong><strong><br \/><\/strong><strong>KASB<\/strong><strong> <\/strong><strong>ETIKASI<\/strong><strong> <\/strong><strong>QOIDALARI<\/strong><\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\"><strong>I. <\/strong><strong>UMUMIY<\/strong><strong> <\/strong><strong>QOIDALAR<\/strong><\/h3>\n<p style=\"text-align:justify;\">1.\u00a0Ushbu Qoidalar soliq maslahati xizmatlari sifatini oshirish, manfaatlar to\u2018qnashuvining oldini olish hamda professional mas\u2019uliyat standartlarini belgilash maqsadida ishlab chiqilgan. Mazkur qoidalar barcha soliq maslahatchilari va soliq maslahatchilari tashkilotlari (keyingi o\u2018rinlarda \u2013 <strong>soliq<\/strong><strong> <\/strong><strong>maslahatchisi<\/strong>) uchun kasbiy xulq-atvorning asosiy yo\u2018nalishi va standarti bo\u2018lib xizmat qiladi.<\/p>\n<p style=\"text-align:justify;\">2.\u00a0Soliq maslahatchisi o\u2018z faoliyatida amaldagi qonunchilik normalariga qat\u2019iy rioya etadi hamda mijozning huquq va qonuniy manfaatlarini faqat qonuniy manbalar va vositalar orqali himoya qiladi. Ushbu Qoidalar va soliq to\u2018g\u2018risidagi qonun hujjatlarida to\u2018g\u2018ridan-to\u2018g\u2018ri tartibga solinmagan masalalar bo\u2018yicha jamiyatda umume\u2019tirof etilgan axloq va odob normalari qo\u2018llaniladi.<\/p>\n<p style=\"text-align:justify;\">3.\u00a0Soliq maslahatchisining faoliyati mustaqillik, xolislik, halollik, maxfiylik, mas\u2019uliyat va shaffoflik tamoyillariga asoslanadi.<\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\"><strong>II. <\/strong><strong>MUSTAQILLIK<\/strong><strong> <\/strong><strong>VA<\/strong><strong> <\/strong><strong>MANFAATLAR<\/strong><strong> <\/strong><strong>TO\u2018QNAShUVI<\/strong><\/h3>\n<p style=\"text-align:justify;\">4.\u00a0Soliq maslahatchisi professional va xolis pozitsiyada turishi hamda mijozning shaxsiy xohish-istaklari, xizmat uchun to\u2018lanadigan haq miqdori, kelajakdagi hamkorlik istiqbollari yoki shaxsiy munosabatlar ta\u2019siri ostida o\u2018z professional xulosalarini shakllantirmasligi yoki o\u2018zgartirmasligi kerak.<\/p>\n<p style=\"text-align:justify;\">5.\u00a0Manfaatlar to\u2018qnashuvi yoki uning kelib chiqish xavfi aniqlanganda, soliq maslahatchisi bu haqda mijozni qisqa muddatda xabardor qiladi va ushbu xavfni bartaraf etish choralarini ko\u2018radi yoki xizmat ko\u2018rsatishdan voz kechadi.<\/p>\n<p style=\"text-align:justify;\">6.\u00a0Soliq maslahatchisi manfaatlar to\u2018qnashuviga olib kelishi mumkin bo\u2018lgan holatlarni o\u2018z ish yurituvida (elektron yoki qog\u2018oz shaklda) qayd etib borishga hamda ushbu holatlar bo\u2018yicha kasbiy mustaqilligiga putur yetkazmaydigan qarorlar qabul qilishga haqli.<\/p>\n<p style=\"text-align:justify;\">7.\u00a0Soliq maslahatchisiga quyidagi harakatlardan tiyilish tavsiya etiladi:<\/p>\n<p style=\"text-align:justify;\">mijoz yoki uning rahbariyati bilan birgalikda moliyaviy aktivlarga egalik qilish, ularga qarz berish yoki ulardan qarz olish, kafil sifatida chiqish;<\/p>\n<p style=\"text-align:justify;\">shartnomada nazarda tutilmagan qo\u2018shimcha mukofotlar, asossiz chegirmalar yoki alohida imtiyozlarni qabul qilish (odatdagi mehmondo\u2018stlik tadbirlari bundan mustasno);<\/p>\n<p style=\"text-align:justify;\">qonunchilikda belgilangan yaqin qarindoshlari mijoz tashkilotida qaror qabul qilish vakolatiga ega bo\u2018lgan yoki mas\u2019ul rahbarlik lavozimlarida ishlayotgan hollarda xolislik yo\u2018qolishi xavfi yuqori bo\u2018lsa, xizmat ko\u2018rsatish.<\/p>\n<p style=\"text-align:justify;\">8.\u00a0Malaka sertifikati berilgunga qadar oxirgi uch yil mobaynida davlat soliq yoki soliq sohasini tartibga solish va nazorat qilish vakolatiga ega bo\u2018lgan boshqa organlarda ishlagan soliq maslahatchisi malaka sertifikati berilgan kundan boshlab uch yil davomida ushbu organlardagi xizmat vakolatlari doirasida shaxsan ko\u2018rib chiqib, tegishli qarorlar qabul qilingan yoki boshqa ma\u2019muriy harakatlar amalga oshirilgan mijoz bilan soliq maslahati xizmatlarini ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzishga haqli emas.<\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\"><strong>III. <\/strong><strong>MALAKA<\/strong><strong>, <\/strong><strong>XOLISLIK<\/strong><strong> <\/strong><strong>VA<\/strong><strong> <\/strong><strong>HALOLLIK<\/strong><\/h3>\n<p style=\"text-align:justify;\">9.\u00a0Soliq maslahatchisi har yili kamida 30 akademik soatdan o\u2018qib, o\u2018z bilimini muntazam oshirib borishi shart. O\u2018z vakolati doirasidan tashqariga chiquvchi murakkab masalalar bo\u2018yicha tegishli mutaxassislarni jalb etishi lozim.<\/p>\n<p style=\"text-align:justify;\">10.\u00a0Soliq maslahatchisi o\u2018z vazifasini bajarayotganda yuzaga kelishi mumkin bo\u2018lgan huquqiy va\u00a0moliyaviy xavflarni sinchkovlik bilan baholashi hamda o\u2018z vaqtida bu haqda mijozni yozma ravishda xabardor qilishi kerak.<\/p>\n<p style=\"text-align:justify;\">11.\u00a0Soliq maslahatchisining xulosalari faqat tasdiqlangan va aniq dalillarga tayangan bo\u2018lishi kerak. Oldindan belgilangan natijani yoki xulosani talab qiladigan, shuningdek, ishonchsiz manbalarga asoslangan topshiriqlarni qabul qilish taqiqlanadi.<\/p>\n<p style=\"text-align:justify;\">12.\u00a0Soliq maslahatchisi zamonaviy axborot texnologiyalari va dasturiy vositalar, shu jumladan sun\u2019iy intellekt tizimlari yordamida tayyorlangan hujjatlarning to\u2018g\u2018riligi va asoslanganligini tekshirib ko\u2018rishi shart. Muhim xulosalarni shakllantirishda avtomatlashtirilgan tizimlardan foydalanilganligi to\u2018g\u2018risida mijozni xabardor qilish tavsiya etiladi.<\/p>\n<p style=\"text-align:justify;\">13. Ma\u2019lumotlar himoyasini yetarli darajada ta\u2019minlamasdan va oldindan mijozning roziligini olmasdan turib, unga tegishli bo\u2018lgan maxfiy ma\u2019lumotlarni sun\u2019iy intellekt tizimlariga, sun\u2019iy neyron tarmoqlariga va boshqa (ochiq) ommaviy tashqi axborot servislariga kiritilishiga yo\u2018l qo\u2018yilmaydi. Soliq maslahatchisi mijoz tomonidan unga berilgan elektron raqamli imzo (ERI) kalitlari va boshqa kirish vositalarining saqlanishi va maxfiyligini ta\u2019minlaydi.<\/p>\n<p style=\"text-align:justify;\">14.\u00a0Soliq maslahatchisi o\u2018z ishining sifati hamda uning rahbarligi ostidagi xodimlar tomonidan bajarilgan vazifalarning qonuniyligi uchun kasbiy mas\u2019uliyatni o\u2018z zimmasiga oladi.<\/p>\n<p style=\"text-align:justify;\">15.\u00a0Soliq maslahatchisiga o\u2018z faoliyatini ommalashtirish maqsadida ommaviy axborot vositalari orqali sud nizolari bo\u2018yicha muvaffaqiyatli natijalar to\u2018g\u2018risida, hisoblangan soliqlar yoki qo\u2018llanilgan moliyaviy sanksiyalar miqdorlari kamaytirilganligi, shuningdek boshqa soliq maslahatchilaridan kasbiy ustunlikka ega ekanligi haqida tasavvur hosil qiluvchi ma\u2019lumotlarni e\u2019lon qilish taqiqlanadi.<\/p>\n<p style=\"text-align:justify;\">16.\u00a0Mijoz hujjatlarni qaytarishni talab qilgan taqdirda ularni ushlab turishga, mijozga uning faoliyati sohasiga taalluqli bo\u2018lmagan xizmatlarni majburan yuklashga, mijozga nisbatan har qanday kamsituvchi harakatlarni (irqi, jinsi, yoshi va bo\u2018yicha) sodir etishga yo\u2018l qo\u2018yilmaydi.<\/p>\n<p style=\"text-align:justify;\">17.\u00a0Soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzishda mijozni xizmatlar uchun to\u2018lovni hisoblash tartibi va yuzaga kelishi mumkin bo\u2018lgan qo\u2018shimcha xarajat manbalari to\u2018g\u2018risida tushunarli va\u00a0maqbul shaklda xabardor qilish yoki ularni shartnomaning o\u2018zida ko\u2018rsatish maqsadga muvofiq.<\/p>\n<p style=\"text-align:justify;\">18.\u00a0Soliq maslahatchisi soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish to\u2018g\u2018risida shartnoma tuzishda mijozning talabiga ko\u2018ra malaka sertifikatini (tashkilot rahbarining malaka sertifikatini) taqdim etishi shart.<\/p>\n<p style=\"text-align:justify;\">19.\u00a0Soliq maslahatchisi o\u2018z faoliyati bilan soliq tizimiga nisbatan jamoatchilik ishonchini mustahkamlashga, qonun ustuvorligini ta\u2019minlashga hamda soliq munosabatlarida halol va mas\u2019uliyatli yondashuvni qaror toptirishga ko\u2018maklashishi lozim.<\/p>\n<p style=\"text-align:justify;\">20.\u00a0Soliq maslahatchisi o\u2018z kasbiy faoliyatini amalga oshirish jarayonida foydalanilgan asosiy faktlar va manbalar hamda kasbiy mulohazalarining asoslarini o\u2018z vaqtida hujjatlashtirib boradi. Bajarilgan topshiriq bo\u2018yicha ishchi hujjatlar, keyinchalik yuzaga kelishi mumkin bo\u2018lgan nizolarni hal etishda foydalaniladigan dalillar bazasini ta\u2019minlash maqsadida, mijozning soliq majburiyatlari bo\u2018yicha qonunchilikda belgilangan da\u2019vo muddati davomida elektron yoki qog\u2018oz shaklida saqlanishi lozim.<\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\"><strong>IV. <\/strong><strong>MAXFIYLIK<\/strong><strong> <\/strong><strong>VA<\/strong><strong> <\/strong><strong>OShKORALIK<\/strong><\/h3>\n<p style=\"text-align:justify;\">21.\u00a0Xizmat ko\u2018rsatish jarayonida olingan barcha ma\u2019lumotlar maxfiy hisoblanadi va mijozning roziligisiz uchinchi shaxslarga oshkor etilmaydi.<\/p>\n<p style=\"text-align:justify;\">22.\u00a0Soliq maslahati bo\u2018yicha hisobotda, soliq maslahati natijalari bo\u2018yicha xulosada mavjud bo\u2018lgan axborotga, shuningdek soliq maslahati bo\u2018yicha xizmatlar ko\u2018rsatish jarayonida olingan boshqa maxfiy axborotga nisbatan maxfiylikka rioya etish to\u2018g\u2018risidagi talablar xizmatlar ko\u2018rsatish yakunlangandan keyin, shuningdek shartnoma bekor qilingan yoki tugatilgandan keyin ham saqlanib qoladi.<\/p>\n<p style=\"text-align:justify;\">23.\u00a0Ommaviy axborot vositalari va ijtimoiy tarmoqlardagi chiqishlar xolis va aniq manbalarga asoslangan bo\u2018lishi kerak. Soliq maslahatchisining shaxsiy mulohazalari rasmiy ekspert xulosasi sifatida talqin qilinmasligi kerak.<\/p>\n<p style=\"text-align:justify;\">24.\u00a0Huquqbuzarliklarning oldini olish maqsadida:<\/p>\n<p style=\"text-align:justify;\">soliqlarni to\u2018lashdan bo\u2018yin tovlash yoki hujjatlarni soxtalashtirishga qaratilgan harakatlar uchun sharoit yaratilishiga yo\u2018l qo\u2018yilmaydi;<\/p>\n<p style=\"text-align:justify;\">qonunchilik talablari buzilishi faktlari aniqlanganda, ushbu faktlar mijozga uning huquqiy oqibatlari bilan tushuntirilgan holda soliq maslahatchisining tegishli xulosasi yoki hisobotida aks ettiriladi.<\/p>\n<p style=\"text-align:justify;\">25. Shartnoma mijoz tomonidan bekor qilinganda yoki nizolarni hal etish usuli o\u2018zgarganda soliq maslahatchisi amalda ko\u2018rsatilgan xizmatlar uchun shartnomada belgilangan tartibda haq olish huquqiga ega. Soliq maslahatchisi mijozning mustaqil qarorlariga aralashmaydi va maxfiylikka rioya qiladi.<\/p>\n<p style=\"text-align:justify;\">26.\u00a0Bilvosita va qasddan noto\u2018g\u2018ri huquqiy sharh berish yohud muayyan sohada vakolatga ega bo\u2018lmagan organlarning hujjatlariga tayangan holda tavsiya berish kasbiy kamchilik sifatida baholanishi mumkin.<\/p>\n<p style=\"text-align:justify;\">27.Quyidagi holatlar soliq maslahatchisining kasbiy kamchiligi yoki qoidabuzarligi sifatida baholanmaydi va javobgarlikka sabab bo\u2018lmaydi:<\/p>\n<p style=\"text-align:justify;\">\u2022 qonunchilik normalarini sharhlashda soliq maslahatchisi va mijoz o\u2018rtasida turli qarashlar yoki yondashuvlarning mavjudligi;<\/p>\n<p style=\"text-align:justify;\">soliq maslahatchisining ko\u2018rsatmalari mavjud bo\u2018lishiga qaramay, mijoz tomonidan soliq organining qarori ustidan sudga shikoyat berilmasligi yoki nizolashishdan voz kechilishi;<\/p>\n<p style=\"text-align:justify;\">\u2022 mijozning soliq maslahatchisi tomonidan berilgan tavsiya va maslahatlarga rioya qilmasdan o\u2018z ixtiyoriga ko\u2018ra harakat qilishi;<\/p>\n<p style=\"text-align:justify;\">\u2022 salbiy oqibatlar (jarimalar, moliyaviy sanksiyalar) yuzaga kelguniga qadar yo\u2018l qo\u2018yilgan texnik yoki hisob-kitobdagi xatoliklarni soliq maslahatchisi tomonidan mustaqil ravishda tuzatish.<\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\">V. HAMKASBLAR, DAVLAT ORGANLARI<br \/>VA PALATA BILAN HAMKORLIK<\/h3>\n<p style=\"text-align:justify;\">28.\u00a0Hamkasblar bilan munosabat o\u2018zaro hurmat va kasbiy hamjihatlikka asoslanadi. Hamkasblarni asossiz tanqid qilish va mijozning erkin tanloviga to\u2018sqinlik qilish taqiqlanadi. Nizoli masalalar muzokaralar yo\u2018li bilan hal etiladi.<\/p>\n<p style=\"text-align:justify;\">29.\u00a0Davlat organlari bilan munosabatlar xolislik, mustaqillik va o\u2018zaro hurmat tamoyillari asosida olib boriladi. Soliq maslahatchisi mijozning qonuniy manfaatlarini himoya qilish jarayonida huquq normalari doirasida ish yuritadi hamda davlat organlari mansabdor shaxslarining g\u2018ayriqonuniy talablari yoki xatti-harakatlariga nisbatan soliq ma\u2019muriyatchiligining qonuniy bajarilishiga qasddan to\u2018sqinlik qilmagan holda asoslantirilgan e\u2019tiroz bildirish huquqiga ega.<\/p>\n<p style=\"text-align:justify;\">30.\u00a0Soliq maslahatchisi O\u2018zbekiston Soliq maslahatchilari palatasi (keyingi o\u2018rinlarda \u2013 Palata) bilan munosabatlarda Palata Ustaviga rioya etadi, sohani rivojlantirish tashabbuslarida faol ishtirok etadi hamda yagona kasbiy yondashuvni shakllantirishga ko\u2018maklashadi.<\/p>\n<p style=\"text-align:justify;\">31. Soliq maslahatchisiga soliq sohasi va professional hamjamiyatni rivojlantirishga oid ijtimoiy-kasbiy masalalarni ijobiy hal etishda, hamkasblarning qonuniy manfaatlarini himoya qilishda, shuningdek, yuzaga keladigan muammoli vaziyatlarni konstruktiv muloqot orqali bartaraf etishda faol ishtirok etish tavsiya etiladi.<\/p>\n<h3 style=\"text-align:center; margin-top:1.5em; font-size:1.15em;\"><strong>VI. <\/strong><strong>QOIDALARNI<\/strong><strong> <\/strong><strong>BUZGANLIK<\/strong><strong> <\/strong><strong>UChUN<\/strong><strong> <\/strong><strong>JAVOBGARLIK<\/strong><strong> <\/strong><strong>VA<\/strong><strong>\u00a0<\/strong><strong>NIZOLARNI<\/strong><strong> <\/strong><strong>HAL<\/strong><strong> <\/strong><strong>ETISh<\/strong><strong> <\/strong><strong>TARTIBI<\/strong><\/h3>\n<p style=\"text-align:justify;\">32.\u00a0Ushbu Qoidalar soliq maslahatchilarining kasb etikasi me\u2019yorlarini belgilaydi. Palata ushbu Qoidalarga nisbatan nazorat qiluvchi yoki intizomiy organ hisoblanmaydi. Palata mazkur Qoidalarni buzgan soliq maslahatchilariga nisbatan ma\u2019muriy yoki intizomiy jazo choralarini qo\u2018llamaydi (O\u2018zbekiston Respublikasining \u00ab<a href=\"https:\/\/lex.uz\/docs\/6141486\">Soliq maslahatiga oid faoliyat to\u2018g\u2018risida<\/a>\u00bbgi O\u2018RQ-787-son Qonuni va Palata Ustavida bevosita nazarda tutilgan holatlar bundan mustasno).<\/p>\n<p style=\"text-align:justify;\">33.\u00a0Ushbu Qoidalarning buzilishi bir vaqtning o\u2018zida O\u2018zbekiston Respublikasi qonun hujjatlari talablarining buzilishi deb e\u2019tirof etilgan hollarda, aybdor shaxs O\u2018zbekiston Respublikasi qonun hujjatlarida belgilangan tartibda fuqarolik-huquqiy, ma\u2019muriy yoki jinoiy javobgarlikka tortilishi mumkin.<\/p>\n<p style=\"text-align:justify;\">34. Soliq maslahatchisi bilan uning mijozlari yoxud uchinchi shaxslar o\u2018rtasida kasb etikasi me\u2019yorlariga, maxfiylik talablariga, ko\u2018rsatilayotgan xizmatlar sifatiga rioya etish yoki manfaatlar to\u2018qnashuvi masalalari bo\u2018yicha yuzaga keladigan nizolar va e\u2019tirozlar taraflar tomonidan quyidagi tartibda hal etiladi:<\/p>\n<p style=\"text-align:justify;\">\u2022 bevosita sudgacha muzokaralar yo\u2018li bilan;<\/p>\n<p style=\"text-align:justify;\">\u2022 kelishuvga erishilmagan taqdirda \u2013 O\u2018zbekiston Respublikasi qonun hujjatlariga muvofiq sud tartibida.<\/p>\n<p style=\"text-align:justify;\">35. Soliq maslahatchisi mijoz va davlat oldidagi o\u2018z majburiyatlari bo\u2018yicha O\u2018zbekiston Respublikasi qonun hujjatlariga muvofiq mustaqil ravishda va to\u2018liq hajmda o\u2018ziga tegishli mol-mulk, o\u2018zi a\u2019zo bo\u2018lgan soliq maslahatchilari tashkilotining mol-mulki yoki fuqarolik javobgarligini sug\u2018urta qilish polisi bo\u2018yicha sug\u2018urta tovoni hisobiga javobgar bo\u2018ladi.<\/p>\n<p><a href=\"https:\/\/pnk.uz\/wp-content\/uploads\/2026\/10\/kasb-etikasi-uz-2026.docx\" download>Hujjatni DOCX formatida yuklab olish<\/a><\/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<div class=\"elementor-element elementor-element-75813ce7 e-flex e-con-boxed e-con e-parent\" data-id=\"75813ce7\" 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-0764384a elementor-widget elementor-widget-spacer\" data-id=\"0764384a\" 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\u0440\u0430\u0432\u0438\u043b\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u044d\u0442\u0438\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u0432 \u041f\u0440\u0438\u043d\u044f\u0442 \u0424\u043e\u0440\u0443\u043c\u043e\u043c \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 17 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430, \u0423\u0422\u0412\u0415\u0420\u0416\u0414\u0401\u041d \u041f\u0440\u043e\u0442\u043e\u043a\u043e\u043b\u043e\u043c \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \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 \u2116 2 \u043e\u0442 26 \u043e\u043a\u0442\u044f\u0431\u0440\u044f 2026 \u0433\u043e\u0434\u0430 \u041f\u0420\u0410\u0412\u0418\u041b\u0410 \u041f\u0420\u041e\u0424\u0415\u0421\u0421\u0418\u041e\u041d\u0410\u041b\u042c\u041d\u041e\u0419 \u042d\u0422\u0418\u041a\u0418\u041d\u0410\u041b\u041e\u0413\u041e\u0412\u042b\u0425 \u041a\u041e\u041d\u0421\u0423\u041b\u042c\u0422\u0410\u041d\u0422\u041e\u0412 I. \u041e\u0411\u0429\u0418\u0415 \u041f\u041e\u041b\u041e\u0416\u0415\u041d\u0418\u042f 1.\u00a0\u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0435 \u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0430\u043d\u044b \u0432 \u0446\u0435\u043b\u044f\u0445 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044f \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0430 \u0443\u0441\u043b\u0443\u0433 \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, \u043f\u0440\u0435\u0434\u043e\u0442\u0432\u0440\u0430\u0449\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u0444\u043b\u0438\u043a\u0442\u0430 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u043e\u0432 \u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438. \u0414\u0430\u043d\u043d\u044b\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-90845","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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