1 майдан бошлаб «Ижтимоий ҳимоя ягона реестри»га киритилган Ўзбекистон фуқаролари бир қатор истеъмол товарларини харид қилишда ҚҚС тўловини қайтариб олишлари мумкин бўлади. Бу президентнинг 5 апрелдаги қарорида кўзда тутилган.
«Ижтимоий ҳимоя ягона реестри»га киритилган жисмоний шахслар қуйидаги рўйхатга мувофиқ товарларнинг чакана савдо объектларида харидини амалга оширганда харид суммасининг 1 фоизи миқдоридаги тўлов ўрнига, харид суммасида тўланган ҚҚС суммаси қайтарилади.
Солиқ қўмитасининг тушунтиришича, ҚҚСни қайтариб олиш учун «Ижтимоий ҳимоя ягона реэстри»даги истеъмолчи Soliq мобил иловасини юклаб олиб, Face ID орқали рўйхатдан ўтиши ҳамда иловада харид чекининг QR-кодини сканер қилиши лозим.
ҚҚСни қайтаришда сотиб олинган маҳсулотнинг:
- ҚҚС қайтариладиган маҳсулотлар рўйхатига кирганлиги;
- харидор «Ижтимоий ҳимоя ягона реестри» да эканлиги;
- тадбиркор ҚҚС тўловчи сифатида рўйхатдан ўтганлиги инобатга олинади.
Агар реестрдаги истеъмолчи ҚҚС қайтариладиган маҳсулотлар билан бирга бошқа турдаги маҳсулотларни харид қилиб чекни рўйхатдан ўтказганда ҚҚС қайтариладиган маҳсулотлар учун 12%, бошқа турдаги маҳсулотлар учун 1% кешбэкка эга бўлади.
ҚҚС тўловчиси бўлмаган тадбиркорлик субъектидан ҚҚС қайтариладиган маҳсулотлар сотиб олганда, 1% кешбэк қайтарилади.
ҚҚС суммаси чек рўйхатдан ўтказилган ойдан кейин ойнинг 25-санасидан сўнг Soliq мобил иловаси орқали тўлаб берилади.
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