MOLIYaVIY JARIMALAR IKKI BAROBARGA KAMAYTIRILDI

Oʻzbekiston Respublikasi Prezidentining 2021 yil 21 apreldagi “Tadbirkorlikni qoʻllab-quvvatlash tizimini takomillashtirish, ishbilarmonlik muhitini yanada yaxshilash boʻyicha qoʻshimcha chora-tadbirlar toʻgʻrisida”gi qarori bilan tashqi savdo operatsiyalarini amalga oshiruvchi xoʻjalik yurituvchi subʼektlarga, ular tomonidan eksport shartnomalari asosida xorijiy hamkorlarga yetkazib berilgan tovarlar evaziga valyuta tushumini taʼminlamaslik, shuningdek import shartnomalari asosida xorijiy hamkorlarga toʻlab berilgan valyuta mablagʻlari evaziga shartnomada nazarda tutilgan tovarlarni keltirmaslik natijasida yuzaga kelgan muddati oʻtgan debitor qarzdorligi uchun qoʻllanilishi lozim boʻlgan moliyaviy jarimalar 2021 yil 1 maydan boshlab ikki baravarga kamaytirildi.

  Oʻzbekiston Respublikasi Vazirlar Mahkamasining 2020 yil 14 maydagi 283-sonli qaroriga asosan, muqaddam ushbu turdagi qarzdorliklar uchun xoʻjalik yurituvchi subʼektlarga nisbatan, yuzaga kelgan qarzdorlik summasi 60 kundan 180 kungacha boʻlgan muddatda bartaraf etilmaganda mazkur summaning 10 foizi miqdorida, 180 kundan365 kungacha 20 foizi miqdorida, 365 kun va undan ortiq muddatda bartaraf etilmaganda esa mavjud qarzdorlik summasining 70 foizi miqdorida jarima qoʻllanilib kelingan boʻlsa, Prezidentimizning mazkur qaroriga koʻra 2021 yil 1 maydan boshlab yuzaga kelgan qarzdorlik summasiga dastlab 5 foiz, keyin 10 foiz va oxirida 35 foizi miqdorida jarima qoʻllanilishi nazarda tutilgan. 

Bundan tashqari,  mazkur qarorga asosan 2021 yil 1 may holatiga shakllangan tashqi savdo operatsiyalari boʻyicha muddati oʻtgan debitor qarzdorlik uchun xoʻjalik yurituvchi subʼektlarga nisbatan jarimalar qoʻllash toʻxtatilib,  debitor qarzdorlik vujudga kelish muddatlari 2021 yil 1 maydan boshlab yangidan hisoblanishi belgilandi, mazkur  band bilan tadbirkorlik subʼektlari tomonidan oʻtgan 2018, 2019 va 2020 yillar davomida yoʻl qoʻyilgan muddati oʻtgan debitor qarzdorligi uchun moliyaviy jarimalar qoʻllanilishi toʻxtatiladi va ushbu oʻtgan davrlarda amalga oshirilgan eksport yoki import operatsiyalarining oxirgi sanasi 2021 yil 1 may kuni sifatida belgilanadi.   

Tashqi savdo operatsiyalari natijasida yoʻl qoʻyilgan muddati oʻtgan debitor qarzdorligi uchun   Surxondaryo viloyati boʻyicha 2021 yil          21 aprel holatiga  111 ta korxona va tashkilotlarga nisbatan sud tartibida qoʻllanilib boʻlingan jami 35,1 mlrd. soʻm miqdoridagi moliyaviy jarimalar boʻyicha sud qarorlari oʻz kuchida qoladi.

Surxondaryo viloyati davlat soliq boshqarmasi tomonidan kiritilgan daʼvo arizalar asosida sud tartibida qoʻllanilib boʻlingan jarimalardan tashqari, 2021 yil 21 apreliga qadar iqtisodiy sudlarga navbatdagi moliyaviy jarimalarni qoʻllash borasida kiritilgan daʼvo arizalariga koʻra 90 ta xoʻjalik yurituvchi subʼektlarga nisbatan hisoblangan jami 33,2 mlrd. soʻm miqdoridagi jarimalarni qoʻllash Prezidentimizning mazkur qaroriga asosan toʻxtatiladi. Bunda debitor qarzdorlik vujudga kelish muddatlari 2021 yil 1 maydan boshlab yangidan hisoblanadi. Agar ushbu tadbirkorlik subʼektlari tomonidan qarzdorlik belgilangan muddatlarda bartaraf etilmasa, ularga nisbatan 5, 10 va 35 foiz stavkada, yaʼni ikki barobar kamaytirilgan miqdorda jarimalar qoʻllaniladi.

DSB “Tashqi savdo operatsiyalarini monitoring qilish” boʻlimi boshligʻi Ilhom Qurbonov

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