Prezident farmoni

Aholining ijtimoiy himoyaga muhtoj qatlamlari va tadbirkorlik subʼektlarini qoʻllab-quvvatlash boʻyicha Prezident farmoni eʼlon qilindi

Farmonda belgilanishicha, koronavirus infektsiyasi tarqalishiga qarshi kurashish davrida asosiy daromad manbalarini yoʻqotgan shaxslarni, aholining ijtimoiy himoyaga muhtoj qatlamlarini va tadbirkorlik subʼektlarini qoʻshimcha qoʻllab-quvvatlashni taʼminlash maqsadida:

2020 yil 1 apreldan 2020 yil 1 oktyabrga qadar:

Oʻzbekiston “Mahalla” xayriya jamoat fondiga, “Saxovat va koʻmak” fondiga, “Oʻzbekiston mehr-shafqat va salomatlik” jamoat fondiga, shu jumladan ularning Qoraqalpogʻiston Respublikasi, viloyatlar, Toshkent shahri, tumanlar va shaharlardagi boʻlinmalariga, shuningdek, mahalliy davlat hokimiyati organlari tomonidan shakllantiriladigan ijtimoiy qoʻllab-quvvatlashga muhtoj boʻlgan jismoniy shaxslar roʻyxatiga kiritilgan jismoniy shaxslarga begʻaraz beriladigan:

•  pul mablagʻlari va tovarlar (xizmatlar)ga foyda soligʻini hisoblashda chegiriladigan xarajatlar sifatida qaraladi;
•  tovarlar (xizmatlar) qoʻshilgan qiymat soligʻidan ozod qilinadi va aylanmadan olinadigan soliq boʻyicha soliq solish obʼektiga kiritilmaydi;
•  Oʻzbekiston “Mahalla” xayriya jamoat fondidan, “Saxovat va koʻmak” fondidan, “Oʻzbekiston mehr-shafqat va salomatlik” jamoat fondidan, yuridik va jismoniy shaxslardan olinadigan begʻaraz yordam (pul mablagʻlari, tovarlar va xizmatlar)ga, agar yordam oluvchi shaxslar mahalliy davlat hokimiyati organlari tomonidan shakllantiriladigan ijtimoiy qoʻllab-quvvatlashga muhtoj boʻlgan jismoniy shaxslar roʻyxatiga kiritilgan boʻlsa, jismoniy shaxslarning daromadi sifatida qaralmaydi;
• jismoniy shaxslarga turar joylarini jismoniy shaxslarga va koronavirus pandemiyasi davrida faoliyati toʻxtagan tadbirkorlik subʼektlariga noturar joylarni ijaraga berishdan olingan jismoniy shaxslardan olinadigan daromadlar boʻyicha soliqni foizsiz kechiktirib toʻlash huquqi beriladi. Bunda, jismoniy shaxslardan olinadigan daromad soligʻini toʻlash boʻyicha berilgan kechiktirish summasi 2021 yil 1 aprelga qadar muddatgacha teng ulushlarda toʻlanishi lozim;
• lizing korxonalari tomonidan hisoblangan va kechiktirilgan lizing boʻyicha foiz daromadlari summasi foyda soligʻini hisoblashda kechiktirish berilgan davrdagi jami daromad tarkibiga kiritilmaydi;
• tijorat banklarining kreditlari boʻyicha foiz xarajatlarini Tadbirkorlik faoliyatini qoʻllab-quvvatlash Davlat jamgʻarmasi tomonidan kompensatsiya qilish tartibi tadbirkorlik subʼektlarining amaldagi kredit shartnomalariga ham tatbiq qilinadi.

Hujjatga muvofiq shunday tartib oʻrnatiladiki, 2020 yilda xodimga toʻlanadigan, jismoniy shaxslardan olinadigan daromad soligʻiga tortilmaydigan moddiy yordam summasi mehnatga haq toʻlash eng kam miqdorining 4,22 baravaridan 7,5 baravarigacha oshiriladi.

Farmon bilan, Iqtisodiy taraqqiyot va kambagʻallikni qisqartirish vazirligi, Moliya vazirligining pensiya va nafaqalar toʻgʻri tayinlanishi hamda toʻlanishi boʻyicha tekshirishlar natijasida aniqlangan, fuqarolarga ortiqcha toʻlangan pensiya va nafaqalarning 2020 yil 20 aprel holatiga qarzdorlik summasini hisobdan chiqarishtoʻgʻrisidagi taklifi maʼqullandi.

Belgilanishicha, 2020 yil 1 maydan boshlab barcha ishlovchi pensionerlarga (Davlat byudjeti hisobidan pensiya oluvchi shaxslardan tashqari) pensiyalar toʻlovi toʻgʻridan-toʻgʻri Moliya vazirligi huzuridagi byudjetdan tashqari Pensiya jamgʻarmasi orqali amalga oshiriladi. 

Oʻzbekiston Respublikasi Prezidentining 2020 yil 3 apreldagi “Koronavirus pandemiyasi davrida aholi, iqtisodiyot tarmoqlari va tadbirkorlik subʼektlarini qoʻllab-quvvatlashga doir qoʻshimcha chora-tadbirlar toʻgʻrisida”gi PF–5978-son Farmonining 6-bandida nazarda tutilgan soddalashtirilgan tartibda soliqlarni toʻlash boʻyicha foizsiz kechiktirish (boʻlib-boʻlib toʻlash) berish muddati 2020 yil 31 dekabrgacha uzaytirilishi belgilandi.

Mahalliy davlat hokimiyati organlari kechiktirish (boʻlib-boʻlib toʻlash) berilgan va kelgusida toʻlanadigan soliq summalarini toʻlash boʻyicha muddatni mustaqil ravishda, biroq ikki yildan oshirmasdan belgilash huquqiga ega. 

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