“Choraklik” QQSga oʻtish tartibi qanday?

Davlatimiz rahbarining 2020 yil 3-aprel kunidagi PF-5978-sonli Farmoniga asosan, joriy yil 1-apreldan 31-dekabrgacha boʻlgan davrda tovarlarni (xizmatlarni) realizatsiya qilish aylanmasi oyiga 1 mlrd. soʻmdan oshmaydigan va elektron hisob-fakturalarni toʻliq qoʻllaydigan soliq toʻlovchilarga qoʻshilgan qiymat soligʻini choraklik asosda hisoblash va toʻlash huquqi berildi.
Mazkur huquqdan foydalanuvchi soliq toʻlovchilar hisobda turgan joydagi soliq organiga belgilangan muddatda –

► II chorak uchun 20 maygacha,
► III chorak uchun 20 avgustgacha;
► IV chorak uchun 20 noyabrgacha “Qoʻshilgan qiymat soligʻi hisobo¬tin ichoraklik topshirishga oʻtish toʻgʻrisida xabarnoma”ni elektron shaklda taqdim etishi lozim.
Ushbu xabarnoma shakli DSQ tomonidan elektron soliq xizmatlari portali -my.soliq.uzdagi elektron soliq hisobotlari interaktiv xizmatiga joylashtirildi.

QQS HISOBOTINI TAQDIM ETISh VA TOʻLASh

Qoʻshilgan qiymat soligʻi hisobotini taqdim etish va toʻlash tartibi haqida quyidagi misollar orqali bilib olishingiz mumkin.
1-misol. Soliq toʻlovchi toʻliq elektron hisob varaq-fakturaga oʻtgan. Shu bilan birga 2020 yil II choragining har bir oyida tovar aylanmasi 1 mlrd. soʻmdan oshmagan. Tovarlarni (xizmatlarni) realizatsiya qilish boʻyicha umumiy tovar aylanmasi 2020 yilning II choragi uchun qoʻshilgan qiymat soligʻi hisob-kitobi 1-ilovasining 010-satri boʻyicha quyidagilarni tashkil etdi:
► aprel – 100 million soʻm;
► may – 500 million soʻm;
► iyun – 800 million soʻm.
Soliq toʻlovchi 2020 yilning 20 iyulidan kechiktirmay soliq boʻyicha choraklik soliq hisobotini taqdim etishi va byudjetga toʻlashga haqli.
2-misol. Toʻliq elektron hisob-fakturaga oʻtgan, tovarlarni (xizmatlarni) realizatsiya qilish boʻyicha aylanmalar 2020 yilning 2-choragi uchun qoʻshilgan qiymat soligʻi hisob-kitobi 1-ilovasining 010-satri boʻyicha quyidagilarni tashkil etdi:
► aprel – 1 100 million soʻm;
► may – 900 million soʻm;
► iyun – 700 million soʻm.
Soliq toʻlovchi 2020 yilning 20 mayidan kechiktirmay soliq boʻyicha soliq hisobotini taqdim etishi va aprel oyi uchun QQSni byudjetga toʻlashi shart. Bunda QQSni choraklik asosda hisoblash va toʻlash huquqini yoʻqotadi.
3-misol. Toʻliq elektron hi¬sob-fakturaga oʻtgan, tovarlarni (xizmatlarni) realizatsiya qilish boʻyicha tovar aylanmasi 2020 yilning 2-choragi uchun qoʻshilgan qiymat soligʻi hisob-kitobi 1-ilovasining 010-satri boʻyicha quyidagilarni tashkil etdi:
► aprel –100 million soʻm;
► may – 1500 million soʻm;
► iyun – 800 million soʻm.
May oyi yakunidan boshlab soliq toʻlovchi qoʻshilgan qiymat soligʻini choraklik asosida hisoblash va toʻlash huquqini yoʻqotadi, tegishlicha 2020 yilning 20 iyunidan kechiktirmay aprel va may oylari uchun soliq hisobotini taqdim etishi va byudjetga toʻlashi zarur.
Maʼlumot uchun:Qoʻshilgan qiymat soligʻini choraklik asosda hisoblash va toʻlash huquqidan foydalanuvchi soliq toʻlovchilar birvaqtda:
● hisobot choragining har oyida tovar aylanmasi 1 mlrd. soʻmdan oshmagan;
● hisobot choragining barcha oyi davomida toʻliq elektron hisob-fakturaga oʻtgan boʻlishlari lozim.
Mazkur talablarga javob bermagan soliq toʻlovchilar qoʻshilgan qiymat soligʻi hisobotini choraklik taqdim qilish va toʻlash huquqidan mahrum boʻladi va oylik hisobot topshirish va toʻlash tizimiga oʻtadi.

Surxondaryo viloyati DSB Matbuot xizmati

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