{"id":25702,"date":"2022-08-07T15:15:05","date_gmt":"2022-08-07T10:15:05","guid":{"rendered":"https:\/\/kommers.uz\/?p=25702"},"modified":"2022-08-07T15:15:05","modified_gmt":"2022-08-07T10:15:05","slug":"chek-berilmaganligi-haqida-shikoyat-kelib-tushsa-soliq-tekshiruvi-qandaj-otkaziladi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=25702","title":{"rendered":"Chek berilmaganligi haqida shikoyat kelib tushsa, soliq tekshiruvi qanday o\u02bbtkaziladi?"},"content":{"rendered":"<p data-pm-slice=\"1 1 []\">Davlat soliq qo\u02bbmitasi chek berilmaganligi haqida shikoyat kelib tushsa, soliq tekshiruvi qanday asosda o\u02bbtkazilishi bo\u02bbyicha <a href=\"https:\/\/t.me\/soliqnews\/8824\">tushuntirish berdi<\/a>.<\/p>\n<p data-pm-slice=\"1 1 []\">Qo\u02bbmitaga ko\u02bbra, bunday holda Vazirlar Mahkamasining 2021 yil 7 yanvardagi 1-sonli <a href=\"https:\/\/lex.uz\/docs\/-5206072\">qaroriga<\/a> asosan pulli hisob-kitoblarni amalga oshirishda nazorat-kassa texnikasi qo\u02bbllanilishi yuzasidan sayyor soliq tekshiruvi o\u02bbtkaziladi.<\/p>\n<p>Unda, jumladan, quyidagilar tekshiradi:<\/p>\n<ul>\n<li>soliq to\u02bblovchi tomonidan foydalanilayotgan nazorat-kassa texnikasi va hisob-kitob terminali tegishli qonun hujjatlari talablariga muvofiqligi;<\/li>\n<li>xaridorlarga nazorat-kassa texnikasi cheki yoki unga tenglashtirilgan boshqa hujjatlar berilishi.<\/li>\n<\/ul>\n<p>Qayd etilishicha, sayyor soliq tekshiruvini tayinlash to\u02bbg\u02bbrisidagi buyruq uni amalga oshirish dasturini tasdiqlaydi, unda tekshirilishi kerak bo\u02bblgan masalalar ro\u02bbyxati aks ettiriladi. Soliq solish obyektlari va soliq solish bilan bog\u02bbliq obyektlar to\u02bbg\u02bbrisidagi axborotni aniqlashtirishda bu dasturga asosan quyidagilar tekshirilishi mumkin:<\/p>\n<ul>\n<li>davlat ro\u02bbyxatidan o\u02bbtganligi to\u02bbg\u02bbrisidagi hujjatlar, faoliyat turi va joyining soliq to\u02bbg\u02bbrisidagi qonun hujjatlariga muvofiqligi;<\/li>\n<li>soliq to\u02bblovchiga mulk huquqi asosida tegishli bo\u02bblgan mol-mulk negizida, shuningdek, bu mol-mulkka egalik qilish va (yoki) undan foydalanishga yo\u02bbl qo\u02bbyadigan boshqa ashyoviy huquq asosida mol-mulkka va yer uchastkalariga bo\u02bblgan huquqni tasdiqlovchi hujjatlar mavjudligi.<\/li>\n<\/ul>\n<p>Bundan tashqari, sayyor soliq tekshiruvi doirasida soliq to\u02bblovchi \u2014 yuridik shaxslar ishchi-xodimlarining haqiqiy soni va soliq hisobotida aks ettirilgan ishchi-xodimlar soniga muvofiqligi tekshiruvi amalga oshirilishi mumkin. Ta\u02bckidlanishicha, sayyor soliq tekshiruvi doirasida uni amalga oshirish dasturida nazarda tutilgan holatlar bo\u02bbyicha tekshiruv o\u02bbtkazilishi kerak.<\/p>\n<p>Avvalroq soliq huquqbuzarliklari haqida xabar bergan yana 15 kishiga 9 mln so\u02bbm to\u02bblab berilgani <a href=\"https:\/\/dinor.uz\/soliq-huquqbuzarliklari-haqida-habar-bergan-yana-15-kishiga-9-mln-som-tolab-berildi-tizim-qandaj-ishlajdi\">xabar qilingandi<\/a>.<\/p>\n<p class=\"p1\">2022 yil 1 yanvardan soliq huquqbuzarliklari haqida \u201cSoliq\u201d mobil ilovasining \u201cSoliq hamkor\u201d bo\u02bblimi orqali xabar bergan fuqarolarga huquqbuzarlardan undirilgan jarima summasining 20 foizi miqdorida mukofot to\u02bblanishi belgilangan.<\/p>\n<p class=\"p1\">2022 yil 1 yanvardan 4 fevralga qadar \u201cSoliq hamkor\u201d orqali yo\u02bbllagan murojaatlari o\u02bbz tasdig\u02bbini topgan fuqarolarga jami 17,5 mln so\u02bbm mukofot tayinlangan bo\u02bblib, ayni paytda 15 nafar fuqaroga 9 million so\u02bbm mukofot to\u02bblab berilgan.<\/p>\n<p class=\"p1\">Fuqarolar \u201cSoliq hamkor\u201d orqali:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li class=\"p1\">chek bermaslik;<\/li>\n<li class=\"p1\">bank plastik kartasi orqali to\u02bblovni qabul qilishni rad etish;<\/li>\n<li class=\"p1\">bank plastik kartasi orqali to\u02bblov amalga oshirilganda mahsulotni qimmat sotish;<\/li>\n<li class=\"p1\">noqonuniy tadbirkorlik faoliyati;<\/li>\n<li class=\"p1\">markirovkalanishi kerak bo\u02bblgan mahsulotni markirovkasiz (yoki qalbaki markirovka bilan) sotish<span class=\"Apple-converted-space\">\u00a0\u00a0<\/span>va shu kabi soliq huquqbuzarliklari haqida xabar berishi mumkin.\u00a0<span class=\"Apple-converted-space\">\u00a0<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>DSQ tadbirkorlar va iste\u02bcmolchilar o\u02bbrtasidagi naqd pulli hisob-kitoblarni amalga oshirishda kuzatiladigan vaziyat yuzasidan tushuntirish berdi. Qo\u02bbmitaga ko\u02bbra, bunday holatlarda Vazirlar Mahkamasining qaroriga asosan sayyor soliq tekshiruvi o\u02bbtkaziladi.<\/p>\n","protected":false},"author":10,"featured_media":25703,"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":null,"_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":[63],"tags":[],"ptype":[],"_links":{"self":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/25702"}],"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=25702"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/25702\/revisions"}],"predecessor-version":[{"id":25704,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/25702\/revisions\/25704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/25703"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25702"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=25702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}