Aylanmadan olinadigan soliq toʻlovchilar diqqatiga

Joriy yildan eʼtiboran aylanmadan olinadigan soliq boʻyicha quyidagi oʻzgarishlar kiritilmoqda:

1. Aylanmadan olinadigan soliq stavkalari soliq toʻlovchilarning barcha toifalari uchun 4 foiz miqdoridagi yagona stavkani belgilagan holda birxillashtirilmoqda.
   Bunda borish qiyin boʻlgan va togʻli hududlarda joylashgan korxonalar uchun pasaytirilgan soliq stavkalari 1 foiz miqdorida, boshqa aholi punktlarida joylashgan korxonalar uchun – 2 foiz miqdorida (shu jumladan, elektron tijorat) va aholisi soni yuz ming nafar va undan koʻp kishidan iborat shaharlarda – 3 foiz miqdorida saqlab qolindi.
2. 2023 yildan boshlab aylanmadan olinadigan soliq toʻlovchilar ixtiyoriy asosda qatʼiy belgilangan miqdorda soliq toʻlashni tanlashga haqli. Bunda jami daromad summasi 500 million soʻmdan oshmaganda yiliga 20 million soʻm qatʼiy belgilangan miqdordagi soliqni, jami daromad summasi 500 million soʻmdan oshganda esa yiliga 30 million soʻm toʻlashni tanlash huquqi berilmoqda.
   Qatʼiy belgilangan summadagi soliq teng ulushlarda har oyda, kalendar oydan keyingi oyning 15-kunidan kechiktirmay toʻlanadi.
   Mazkur soliqni toʻlashga oʻtish uchun soliq toʻlovchi soliq hisobiga qoʻyilgan joydagi soliq organiga keyingi oy boshlanishidan 10 kun oldin xabarnoma yuborishi zarur. Mazkur norma 2023 yilning 1 yanvaridan kuchga kirishini eʼtiborga olgan holda, birinchi marta qatʼiy belgilangan summada soliq toʻlashga oʻtayotgan soliq toʻlovchilar soliq organlariga xabarnomani 2023 yilning 25 yanvaridan kechiktirmay taqdim etishga haqli.
   Yangi tashkil etilgan soliq toʻlovchilar davlat roʻyxatidan oʻtish chogʻida qatʼiy belgilangan summada soliq toʻlashni tanlashga haqli.
   Qatʼiy belgilangan summada soliq toʻlashni rad etish navbatdagi soliq davri boshidan amalga oshiriladi.
   Soliq davri mobaynida qatʼiy belgilangan summada soliq toʻlashga oʻtishda, soliq miqdori qatʼiy belgilangan summani 12 ga boʻlish va olingan natijani joriy soliq davri oxirigacha qolgan oylar soniga koʻpaytirish yoʻli bilan aniqlanadi.
   Soliq davri mobaynida qatʼiy belgilangan summada soliq toʻlovchining jami daromadi 500 million soʻmdan oshgan taqdirda, qatʼiy belgilangan summadagi soliq summasi u oshgan oydan boshlab joriy soliq davri oxirigacha, 500 million soʻmdan ortiq jami daromadga ega soliq toʻlovchilar uchun belgilangan soliq stavkasidan kelib chiqqan holda qayta hisoblanadi.
   Soliq davri mobaynida qatʼiy belgilangan summada soliq toʻlashdan qoʻshilgan qiymat soligʻi va foyda soligʻini toʻlashga oʻtishda qatʼiy belgilangan summadagi soliq ushbu soliqlarga oʻtilgan oxirgi kalendar oyni hisobga olgan holda toʻlanishi lozim.
   Aylanmadan olinadigan soliq toʻlovchilarga qatʼiy belgilangan miqdorda toʻlanadigan dividendlarga foyda soligʻi va jismoniy shaxslardan olinadigan daromad soligʻi solinmaydi.
   Bunda ixtiyoriy yoki majburiy tartibda QQS toʻlashga oʻtishda bunday soliq toʻlovchilarga QQS bilan xarid qilingan tovarlar qoldiqlari boʻyicha QQSni hisobga olish huquqi berilmaydi.
3. Soliq davri mobaynida jami daromadi 1 milliard soʻmdan oshgan soliq toʻlovchilar, shu jumladan yangi tashkil etilgan yuridik shaxslar va yangi roʻyxatdan oʻtkazilgan yakka tartibdagi tadbirkorlar jami daromadning koʻrsatilgan miqdoriga yetgan kundan eʼtiboran qoʻshilgan qiymat soligʻi va foyda soligʻini toʻlashga oʻtadilar.

Surxondaryo viloyati DSB Matbuot xizmati

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