{"id":35122,"date":"2025-08-18T12:09:27","date_gmt":"2025-08-18T07:09:27","guid":{"rendered":"https:\/\/kommers.uz\/?p=35122"},"modified":"2025-08-18T12:09:27","modified_gmt":"2025-08-18T07:09:27","slug":"ota-onalarga-kontrakt-t%d1%9elovlari-uchun-soli%d2%9b-imtiyozini-%d2%9b%d1%9ellashda-yosh-chegarasi-bekor-%d2%9bilindi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=35122","title":{"rendered":"Ota-onalarga kontrakt to\u02bblovlari uchun soliq imtiyozini qo\u02bbllashda yosh chegarasi bekor qilindi"},"content":{"rendered":"

O\u02bbzbekistonda ta\u02bclim to\u02bblovlariga daromad solig\u02bbi bo\u02bbyicha imtiyoz qo\u02bbllash tartibi o\u02bbzgardi. Bu bo\u02bbyicha Iqtisodiyot va moliya vazirligi hamda Soliq qo\u02bbmitasining qarori qabul qilindi<\/a>.<\/p>\n

Hujjat bilan professional va oliy ta\u02bclim tashkilotlarida ta\u02bclim olish uchun yo\u02bbnaltiriladigan mablag\u02bblarga jismoniy shaxslardan olinadigan daromad solig\u02bbi bo\u02bbyicha imtiyozni qo\u02bbllash tartibi to\u02bbg\u02bbrisidagi tegishli nizomga<\/a> o\u02bbzgartirishlar kiritildi.<\/p>\n

Unga ko\u02bbra, Soliq kodeksiga muvofiq fuqarolarning soliq solinadigan ish haqi va boshqa daromadlari o\u02bbzi, farzandlari hamda 26 yoshga to\u02bblmagan eri yoki xotinining ta\u02bclim olishiga yo\u02bbnaltiriladigan to\u02bblovlariga jismoniy shaxslardan olinadigan daromad solig\u02bbi solinmaydi.<\/p><\/blockquote>\n

Amaldagi tartibda ota-onalar uchun yosh cheklovi mavjud edi \u2014 ular 26 yoshgacha bo\u02bblgan farzandlarining kontrakt to\u02bblovlari uchun<\/strong> daromad solig\u02bbi bo\u02bbyicha imtiyoz olishi mumkin edi. Yangi tartib esa ushbu cheklovni bekor qiladi.<\/p>\n

Bundan tashqari, o\u02bbzgartirishlar bilan shartnoma to\u02bblovlari o\u02bbzi, farzandlari yoki eri va xotinining o\u02bbqishi uchun to\u02bblansa, soliq chegirmasi jismoniy shaxs ta\u02bclim oluvchiga, uning ota-onalari hamda agar o\u02bbqish uchun to\u02bblov ta\u02bclim oluvchi 26 yoshgacha amalga oshirilgan bo\u02bblsa xotini yoki eriga ham beriladi.<\/p>\n

Mazkur qaror rasmiy e\u02bclon qilingan kundan e\u02bctiboran kuchga kiradi.<\/p>\n

2023 yilning may oyida qabul qilingan prezident farmoni bilan yoshidan qat\u02bci nazar farzandlarining ta\u02bclim tashkilotlarida ta\u02bclim olishlari uchun yo\u02bbnaltiriladigan to\u02bblovlar soliq solinmaydigan daromadlar toifasiga kiritildi.<\/p>\n

Soliq qonunchiligiga muvofiq, ota-onalar OTMlarda ta\u02bclim oluvchi farzandlariga kontrakt to\u02bblovlarini o\u02bbz oylik ish haqidan to\u02bblasa, 12% jismoniy shaxslardan olinadigan daromad solig\u02bbini qaytarib olishlari mumkin. Bu tartib o\u02bbzi ishlab, kontraktini to\u02bblagan talabalar va turmush o\u02bbrtog\u02bbi uchun kontrakt to\u02bblaganlarga ham amal qiladi. Shu bilan birga, o\u02bbqish uchun banklar tomonidan ajratilgan ta\u02bclim kreditlariga (foizlari bilan) qoplashga yo\u02bbnaltirilgan daromadlarga nisbatan ham qo\u02bbllaniladi.<\/p>\n","protected":false},"excerpt":{"rendered":"

Unga ko\u02bbra, ota-onalarga farzandining yoshidan qat\u02bci nazar OTMlarda ta\u02bclim olishlari uchun yo\u02bbnaltirilgan to\u02bblovlariga daromad solig\u02bbi bo\u02bbyicha imtiyoz beriladi.<\/p>\n","protected":false},"author":23,"featured_media":35123,"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":{"poster":"https:\/\/dinor.uz\/wp-content\/uploads\/2025\/08\/68a2d1a7745ff.jpg","width":1200,"height":630,"template":"26a28dfa","mode":"auto"},"_sharing_image_fieldset":{"xk6e44ialdzo":35123,"7B0ecgVieEAP":"\u041e\u0442\u0430-\u043e\u043d\u0430\u043b\u0430\u0440\u0433\u0430 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442 \u0442\u045e\u043b\u043e\u0432\u043b\u0430\u0440\u0438 \u0443\u0447\u0443\u043d \u0441\u043e\u043b\u0438\u049b \u0438\u043c\u0442\u0438\u0451\u0437\u0438\u043d\u0438 \u049b\u045e\u043b\u043b\u0430\u0448\u0434\u0430 \u0451\u0448 \u0447\u0435\u0433\u0430\u0440\u0430\u0441\u0438 \u0431\u0435\u043a\u043e\u0440 \u049b\u0438\u043b\u0438\u043d\u0434\u0438"},"_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":[2],"tags":[],"ptype":[],"_links":{"self":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/35122"}],"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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35122"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/35122\/revisions"}],"predecessor-version":[{"id":35124,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/35122\/revisions\/35124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/35123"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35122"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=35122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}