2022 yil 1 yanvardan ayrim tadbirkorlarga soliqlarni toʻlashni kechiqtirish huquqi beriladi

Oʻzbekiston Respublikasi Prezidentining 2021 yil 2 noyabrdagi “Mahalliy va xorijiy investorlar tomonidan soliqlarni toʻlashni kechiktirish mexanizmlarini takomillashtirish toʻgʻrisida”gi 5274-sonli qaroriga muvofiq 2022 yil 1 yanvardan boshlab tadbirkorlik subʼektlariga (bundan davlat ulushi 50 foizdan yuqori boʻlgan korxonalar, yer qaʼridan foydalanuvchilar va aktsiz osti mahsulotlari ishlab chiqaruvchilar mustasno) umumiy maydoni 1000 kvadrat metrdan ortiq boʻlgan yer uchastkalariga va (yoki) bino hamda inshootlarga nisbatan mulk huquqini qoʻlga kiritganda mol-mulk soligʻi va yer soligʻi boʻyicha hisoblangan soliqlarni toʻlashni olti oy muddatga kechiktirish huquqi beriladi.
?Mol-mulk va yer soligʻini toʻlashni kechiktirish uchun quyidagi shartlar belgilanmoqda:

• soliqlarni toʻlashni kechiktirish huquqi yer uchastkalari, bino va inshootlarga boʻlgan mulk huquqi davlat roʻyxatidan oʻtkazilgan kundan boshlab uch oy muddat ichida davlat soliq xizmati organlarini xabardor qilgan va uning toʻlanishini taʼminlash (garov) talab etilmagan holda amalga oshiriladi;
• soliqlarni toʻlashni kechiktirishning amal qilish muddati davlat soliq xizmati organlariga belgilangan tartibda xabarnoma yuborilgan kundan boshlab hisoblanadi hamda uning tugagan sanasidan boshlab kechiktirilgan soliq summasi hisoblangan foizlar bilan birga teng ulushlarda bir yil davomida toʻlab beriladi.
  
• Bunda, soliq toʻlash muddatlarini oʻzgartirish imkoniyatini berishdan foydalanganlik uchun foizlar soliqlar kechiktirilgan sanadan boshlab Markaziy bank asosiy stavkasining 50 foizi miqdorida hisoblanadi.
• Yer uchastkasi va (yoki) bino hamda inshootlar soliq toʻlovlarini kechiktirish muddati davomida realizatsiya qilingan yoki ijaraga berilgan taqdirda, mol-mulk soligʻi va yer soligʻi boʻyicha kechiktirish muddati davomida hisoblangan soliq summasi toʻliq miqdorda undiriladi.
  Soliq qonunchiligini buzish xavfi yuqori boʻlgan soliq toʻlovchilar guruhiga kiritilgan tadbirkorlik subʼektlariga soliqlarni toʻlashni kechiktirish taqdim etilmaydi.

Surxondaryo viloyati DSB Matbuot xizmati

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