{"id":20740,"date":"2022-04-05T09:00:25","date_gmt":"2022-04-05T04:00:25","guid":{"rendered":"https:\/\/kommers.uz\/?p=20740"},"modified":"2022-04-05T09:34:34","modified_gmt":"2022-04-05T04:34:34","slug":"kochmas-mulk-izhara-shartnomasi-faqat-elektron-shaklda-hisobga-qojilishi-belgilandi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=20740","title":{"rendered":"Ko\u02bbchmas mulk ijara shartnomasi faqat elektron shaklda hisobga qo\u02bbyilishi belgilandi"},"content":{"rendered":"<p>O\u02bbzbekistonda ko\u02bbchmas mulk ijara shartnomasi faqat elektron shaklda hisobga qo\u02bbyiladi. Bu haqda Adliya vazirligining Huquqiy axborot kanali <a href=\"https:\/\/t.me\/huquqiyaxborot\/11463\">xabar berdi<\/a>.<\/p>\n<p>Ma\u02bclum qilinishicha, hukumat qarori bilan Ko\u02bbchmas mulk ijara yoki tekin foydalanish shartnomalarini davlat soliq xizmati organlarida hisobga qo\u02bbyish bo\u02bbyicha davlat xizmatini ko\u02bbrsatish ma\u02bcmuriy reglamenti tasdiqlandi.<\/p>\n<p>Reglamentga ko\u02bbra, ijaraga beruvchi ko\u02bbchmas mulk shartnomasini tuzilganidan 3 kundan kechiktirmay soliq organida hisobga qo\u02bbyishi shart. Shartnomani hisobga qo\u02bbyganlik uchun to\u02bblov undirilmaydi.<\/p>\n<p>Ko\u02bbchmas mulk birlamchi ijaraga (tekin foydalanishga) olgan shaxs tomonidan ikkilamchi ijaraga (tekin foydalanishga) berilishi mumkin. Ikkilamchi ijaralar ham soliq organlarida hisobga qo\u02bbyilishi kerak.<\/p>\n<p>Ta\u02bckidlanishicha, shartnomani hisobga qo\u02bbyish Davlat soliq qo\u02bbmitasining axborot tizimi orqali faqat elektron shaklda amalga oshiriladi.<\/p>\n<p>Ijaraga beruvchi tomonidan tizim orqali yuborilgan shartnoma ijaraga oluvchi tomonidan 5 kunda tasdiqlanmasa shartnoma soliq organlarida hisobga olinmaydi. Shartnoma hisobga qo\u02bbyilganda QR-kodli guvohnoma beriladi.<\/p>\n<p>Shartnoma taraflar kelishuviga binoan yoki boshqa tartibda muddatidan oldin bekor qilinsa yoki haqiqiy emas deb topilsa, ijaraga beruvchi tomonidan onlayn hisobdan chiqariladi.<\/p>\n<p>Avvalroq yer maydoni ijara shartnomasini qanday qilib E-ijara orqali ro\u02bbyxatdan o\u02bbtkazish mumkinligi <a href=\"https:\/\/dinor.uz\/er-majdoni-izhara-shartnomasini-qandaj-qilib-e-ijara-orqali-rojhatdan-otkazish-mumkin\">xabar qilingandi<\/a>. Shuningdek, qishloq xo\u02bbjaligi yerlarini ijaraga berishda hokim qarori talab qilinmasligi haqida <a href=\"https:\/\/dinor.uz\/qishloq-hozhaligi-erlarini-izharaga-berishda-hokim-qarori-talab-qilinmajdi\">xabar berildi<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Shartnomani hisobga qo\u02bbyganlik uchun to\u02bblov undirilmaydi.<\/p>\n","protected":false},"author":10,"featured_media":20741,"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":[67],"tags":[],"ptype":[],"_links":{"self":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/20740"}],"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=20740"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/20740\/revisions"}],"predecessor-version":[{"id":20743,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/20740\/revisions\/20743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/20741"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20740"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=20740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}