{"id":13490,"date":"2022-01-21T09:30:10","date_gmt":"2022-01-21T04:30:10","guid":{"rendered":"https:\/\/kommers.uz\/?p=13490"},"modified":"2022-01-21T12:04:29","modified_gmt":"2022-01-21T07:04:29","slug":"qqs-tolovchining-ofis-majdoni-nima-uchun-18-metr-kvadratdan-kam-bolmasligi-kerak","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=13490","title":{"rendered":"QQS to\u02bblovchining ofis maydoni nima uchun 18 metr\/kvadratdan kam bo\u02bblmasligi kerak?"},"content":{"rendered":"<p>O\u02bbzbekistonda QQS to\u02bblovchining ofis maydoni 18 metr\/kvadratdan kam bo\u02bblmasligi talab etiladi. Bu haqda Davlat soliq xizmatining matbuot xizmati <a href=\"https:\/\/t.me\/soliqnews\/7471\">xabar berdi<\/a>.<\/p>\n<p>Ma\u02bclum qilinishicha, Vazirlar Mahkamasining <a href=\"https:\/\/lex.uz\/docs\/-5650010\">qarori<\/a> bilan tasdiqlangan nizomga muvofiq, QQS to\u02bblovchilarni soliq organlarida maxsus ro\u02bbyxatdan o\u02bbtkazishda soliq xavfi darajasini aniqlash maqsadida soliq organlari ularning joylashgan joyi manzilini o\u02bbrganishga haqli.<\/p>\n<p>Bunda mulk huquqi yoki ijara yoxud tekin foydalanish asosida bitta yuridik shaxsga o\u02bbrtacha 18 metr\/kvadratdan kam ma\u02bcmuriy maqsadlarda foydalanayotgan maydon (ofis) to\u02bbg\u02bbri kelsa nominal manzil deb e\u02bctirof etiladi.<\/p>\n<p>Qayd etilishicha, O\u02bbzbekistonda o\u02bbrnatilgan <a href=\"https:\/\/www.lex.uz\/ru\/docs\/4444291\">shaharsozlik me\u02bcyorlariga<\/a> muvofiq ishchi xonalar va kabinetlar 1 shtat xodimiga kamida 6 metr\/kvadrat maydon to\u02bbg\u02bbri kelishi hisobidan loyihalanadi.<\/p>\n<p>Yuridik shaxsning rahbari kamida 3 nafar xodimga ega bo\u02bblishi hisobga olinsa, binolarning (ofis) minimal maydoni 18 metr\/kvadratni tashkil qiladi.<\/p>\n<p>Ushbu me\u02bcyor real iqtisodiy faoliyatni amalga oshirmaydigan subyektlarni (xususan, bir vaqtning o\u02bbzida bir nechta yuridik shaxs \u201commaviy ro\u02bbyxatga olish\u201d manzilida ro\u02bbyxatdan o\u02bbtganligini) aniqlash maqsadida o\u02bbrnatilgan.<\/p>\n<p>Ta\u02bckidlanishicha, bugungi kunda 149 ming 371 ta QQS to\u02bblovchining:<\/p>\n<ul>\n<li>99,5 foizi ushbu mezonga tushmaydi;<\/li>\n<li>0,5 foizi (742 ta subyekt) zaruratdan kam maydonga ega.<\/li>\n<\/ul>\n<p>Vazirlar Mahkamasining 2021 yil 22 sentyabrdagi <a href=\"https:\/\/lex.uz\/docs\/-5650010\">qarorida<\/a> nazarda tutilgan mezonlar faqat QQS to\u02bblovchilarini xavf guruhlariga ajratish uchun qo\u02bbllaniladi va QQS to\u02bblovchisi hisoblanmaydigan yakka tartibdagi tadbirkorlar, <a href=\"https:\/\/soliq.uz\/press-services\/news\/show\/ozini-ozi-band-qilganlar-milliondan-oshdi\">o\u02bbzini o\u02bbzi band qilganlar<\/a>, oilaviy korxonalar va yuridik shaxslarga qo\u02bbllanilmaydi.<\/p>\n<p>Bunda, ushbu mezonlar tadbirkorlik faoliyatini taqiqlash uchun asos bo\u02bblmaydi, balki faqat QQS to\u02bblovchisi maqomiga muvofiqlik ko\u02bbrsatkichi bo\u02bblib xizmat qiladi.<\/p>\n<p>Avvalroq O\u02bbzbekistonda 2022 yil uchun QQS daromadlari prognoz qilingani haqida <a href=\"https:\/\/dinor.uz\/ozbekistonda-2022-jil-uchun-qqs-daromadlari-prognoz-qilindi\">xabar berilgandi<\/a>. Shuningdek, O\u02bbzbekistonda 2023 yildan QQS 12 foizgacha pasaytirilishi <a href=\"https:\/\/dinor.uz\/ozbekistonda-2023-jildan-qqs-12-foizgacha-pasajtiriladi\">xabar qilindi<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O\u02bbzbekistondagi 149 ming 371 nafar QQS to\u02bblovchining 99,5 foizi qo\u02bbyilgan mezonga tushmaydi.<\/p>\n","protected":false},"author":10,"featured_media":13492,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_sharing_image":[],"_sharing_image_fieldset":[],"_dinor_sponsored":false,"_dinor_sponsor_name":"","_dinor_reading_time":0,"_dinor_primary_term":0,"_dinor_featured":false,"_dinor_urgent":false,"_dinor_show_author":false,"_dinor_kicker":"","_dinor_summary":"","_dinor_sources":"","footnotes":""},"categories":[65],"tags":[],"ptype":[],"_links":{"self":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/13490"}],"collection":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13490"}],"version-history":[{"count":5,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/13490\/revisions"}],"predecessor-version":[{"id":13502,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/13490\/revisions\/13502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/13492"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13490"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=13490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}