{"id":15243,"date":"2022-02-03T12:30:40","date_gmt":"2022-02-03T07:30:40","guid":{"rendered":"https:\/\/kommers.uz\/?p=15243"},"modified":"2022-02-03T12:55:49","modified_gmt":"2022-02-03T07:55:49","slug":"dsq-mol-mulk-va-er-soligi-hisobotlaridagi-ajrim-ozgarishlar-bojicha-malumot-berdi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=15243","title":{"rendered":"DSQ mol-mulk va yer solig\u02bbi hisobotlaridagi ayrim o\u02bbzgarishlar bo\u02bbyicha ma\u02bclumot berdi"},"content":{"rendered":"<p class=\"p1\">O\u02bbzbekiston Moliya vazirligi va Davlat soliq qo\u02bbmitasining axborot xati hamda soliq to\u02bblovchilar tomonidan kelib tushgan so\u02bbrov va takliflar asosida yuridik shaxslarning mol-mulk va yer soliqlari hisobot shakllariga tegishli o\u02bbzgartirishlar <a href=\"https:\/\/t.me\/soliqnews\/7581\">kiritildi<\/a>.<\/p>\n<p class=\"p1\">Qayd etilishicha, yuridik shaxslarning yer solig\u02bbi bo\u02bbyicha bir obyekt doirasida joylashib, yer maydon toifasi turlicha bo\u02bblgan, shuningdek, pasaytiruvchi koeffitsiyent qo\u02bbllanilishi lozim bo\u02bblgan yer maydonlarini alohida kiritish imkoniyati yaratilgan.<\/p>\n<p class=\"p1\">Ma\u02bclumot uchun, yuridik shaxslardan olinadigan yer solig\u02bbi hisobotini 10510_12 sonli (oylik) va 10510_13 sonli (chorak) paket raqamli shakllarda taqdim etishlari mumkin (yer solig\u02bbi hisobot shaklini to\u02bbldirish bo\u02bbyicha <a href=\"https:\/\/t.me\/soliqnews\/7581\">qo\u02bbllanma<\/a>).<\/p>\n<p class=\"p1\">Shuningdek, yuridik shaxslarning mol-mulk solig\u02bbi bo\u02bbyicha ma\u02bclumotnoma shaklida eng kam qiymat tatbiq qilinmaydigan ko\u02bbchmas mulk obyektlarining maydoni, eng kam qiymatning kamaytiruvchi koeffitsiyenti alohida aks etirilishi imkoniyati yaratilgan.<\/p>\n<p class=\"p1\">Endilikda tadbirkorlik subyektlari:<\/p>\n<ul>\n<li>suv haydash minoralari;<\/li>\n<li>rezervuarlar;<\/li>\n<li>soyabonlar;<\/li>\n<li>beton maydonchalar va devorlar (bordyurlar);<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<li class=\"p1\">boshqa shunga o\u02bbxshash obyektlarni ma\u02bclumotnoma shaklining 2-ilovasida mustaqil kiritishlari mumkin (mol-mulk solig\u02bbi ma\u02bclumotnoma shaklini to\u02bbldirish bo\u02bbyicha <a href=\"https:\/\/t.me\/soliqnews\/7581\">qo\u02bbllanma<\/a>).<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<\/ul>\n<p class=\"p1\">Eslatib o\u02bbtamiz, yuridik shaxslarning mol-mulk solig\u02bbiga aniqlashtirilgan ma\u02bclumotnomani <strong>1 aprelga qadar<\/strong> taqdim etgan korxonalarga nisbatan penya hisoblash ko\u02bbrinishidagi javobgarlik chorasi qo\u02bbllanilmaydi.<\/p>\n<p class=\"p1\">Ma\u02bclumot uchun, yuridik shaxslardan olinadigan mol-mulk solig\u02bbi hisobotini 10401_23 sonli (oylik) va 10401_23 sonli (chorak) paket raqamli shakllarda taqdim etishlari mumkin.<\/p>\n<p class=\"p1\">Yuridik shaxslarning mol-mulk va yer soliqlari bo\u02bbyicha imtiyozga ega korxonalar egaligidagi imtiyozga ega bo\u02bblgan ko\u02bbchmas mulk obyektlarini hisobotda aks ettirish uchun shaxsiy kabinetidan \u201cSoliq imtiyozlaridan foydalanish bo\u02bbyicha murojaat\u201d interaktiv xizmati orqali murojaat qilishi lozim.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Moliya vazirligi va Davlat soliq qo\u02bbmitasining axborot xati hamda soliq to\u02bblovchilar tomonidan kelib tushgan so\u02bbrovlar inobatga olindi.<\/p>\n","protected":false},"author":10,"featured_media":15249,"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\/15243"}],"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=15243"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/15243\/revisions"}],"predecessor-version":[{"id":15246,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/15243\/revisions\/15246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/15249"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15243"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=15243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}