Tadbirkorlar uchun navbatdagi soliq imtiyozlari

Oʻzbekiston Respublikasining 2022 yil 11 martdagi “Soliq maʼmurchiligi takomillashtirilishi munosabati bilan Oʻzbekiston Respublikasining ayrim qonun hujjatlariga oʻzgartish va qoʻshimchalar kiritish toʻgʻrisida”gi OʻRQ-758-sonli qonuni bilan Soliq kodeksiga bir qancha oʻzgartish va qoʻshimchalar kiritildi.

Soliq kodeksining 483-moddasi oʻn ikkinchi-oʻn beshinchi qismlar bilan toʻldirilib, unga koʻra:

Surxondaryo viloyatining Bandixon, Qiziriq, Muzrabot, Sherobod tumanlarida, togʻli hududlarida va yer maydonlari shoʻrlangan hududlarida davlat roʻyxatidan oʻtib, yangidan tashkil etilgan va ushbu tumanlarda (hududlarda) oʻz faoliyatini amalga oshirayotgan tadbirkorlik subʼektlari (bundan klaster mustasno) yuridik shaxslardan olinadigan yer soligʻini, yuridik shaxslarning mol-mulkiga solinadigan soliqni, aylanmadan olinadigan soliqni, yakka tartibdagi tadbirkorlar uchun jismoniy shaxslardan olinadigan daromad soligʻining qatʼiy belgilangan summasini toʻlashdan 2024 yil 1 yanvarga qadar boʻlgan davrda ozod qilinadi (Ushbu qismning qoidalari 2021 yil 1 iyuldan eʼtiboran yuzaga kelgan munosabatlarga nisbatan ham tatbiq etiladi.);

Surxondaryo viloyatining togʻli hududlarida va yer maydonlari shoʻrlangan hududlarida davlat roʻyxatidan oʻtib, yangidan tashkil etilgan va ushbu hududlarda oʻz faoliyatini amalga oshirayotgan tadbirkorlik subʼektlari (bundan klasterlar mustasno) 2021 yil 10 sentyabrdan 2024 yil 1 yanvarga qadar boʻlgan davrda foyda soligʻini belgilangan soliq stavkalariga nisbatan 50 foiz kamaytirilgan soliq stavkalari boʻyicha toʻlaydi.

Ushbu moddaning oʻn ikkinchi va oʻn uchunchi qismlarida koʻrsatilgan togʻli hududlarning hamda yer maydonlari shoʻrlangan hududlarning roʻyxati xalq deputatlari Surxondaryo viloyati Kengashi tomonidan tasdiqlanadi.

Surxondaryo viloyati DSB Matbuot xizmati

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