{"id":36306,"date":"2025-12-26T10:35:55","date_gmt":"2025-12-26T05:35:55","guid":{"rendered":"https:\/\/kommers.uz\/?p=36306"},"modified":"2025-12-26T15:05:02","modified_gmt":"2025-12-26T10:05:02","slug":"yatt-va-%d1%9ezini-%d1%9ezi-band-%d2%9bilgan-shahslar-1-yanvardan-boshlab-1-foizli-stavkada-soli%d2%9b-t%d1%9elajdi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=36306","title":{"rendered":"YATT va o\u02bbzini o\u02bbzi band qilgan shaxslar 1 yanvardan boshlab 1 foizli stavkada soliq to\u02bblaydi"},"content":{"rendered":"

Soliq qo\u02bbmitasi ayrim ijtimoiy tarmoqlarda \u201cqonun hujjatlari o\u02bbrniga og\u02bbzaki qo\u02bbng\u02bbiroqlar biznes muhitiga salbiy ta\u02bcsir ko\u02bbrsatayotganligi\u201d haqida tarqalgan xabarga munosabat bildirdi<\/a>.<\/p>\n

Prezidentning 2025 yil 12 avgustdagi 247-son qaroriga muvofiq, 2030 yil 31 dekabrga qadar to\u02bblov tashkilotlarining raqamli platformalari orqali yakka tartibdagi tadbirkorlar (YATT) va o\u02bbzini o\u02bbzi band qilgan shaxslar uchun davlat va moliyaviy onlayn xizmatlar ko\u02bbrsatishni nazarda tutuvchi maxsus huquqiy rejimni joriy etish ma\u02bcqullandi.<\/p>\n

Ushbu maxsus rejimda jismoniy shaxslar o\u02bbrtasida o\u02bbzaro hisob-kitoblarni, shu jumladan pul o\u02bbtkazmalarini amalga oshirish ko\u02bbzda tutilgan bo\u02bblib, bu ularni huquqiy tartibga solish va yagona qo\u02bbllash tartibini ta\u02bcminlaydi.<\/p>\n

YATT va o\u02bbzini o\u02bbzi band qilgan shaxslar 2026 yil 1 yanvardan boshlab tovar aylanma hajmidan 1 foizli stavkada soliq to\u02bblaydi. Shuningdek, raqamli platformadan ro\u02bbyxatdan o\u02bbtish orqali soliq hisobotlari (hisob-kitoblar) avtomatik shakllantiriladi, raqamli platforma orqali ochilgan elektron hamyon bank hisob raqamiga tenglashtiriladi.<\/p>\n

Soliq qo\u02bbmitasi tomonidan mazkur qaror mazmuni hamda platformaning qulayliklari to\u02bbg\u02bbrisida 208 ta tuman markazlarida, bozorlar va savdo komplekslarida seminar, uchrashuvlar tashkil etilib, batafsil tushuntirishlar berilmoqda.<\/p>\n

Shu bilan birga, YATT va o\u02bbzini o\u02bbzi band qilgan shaxslar elektron to\u02bblovlarni qabul qilish uchun maxsus QR kodga ega bo\u02bblishi, bu talab savdo qoidalarining majburiy sharti hisoblanishi to\u02bbg\u02bbrisida eslatib o\u02bbtilmoqda.<\/p>\n

Natijada, joriy yilning 25 dekabr holatiga 550,4 ming nafar (215,8 mingta YATT va 334,6 mingta o\u02bbzini o\u02bbzi bandlar) YATT va o\u02bbzini o\u02bbzi band qilgan shaxslar raqamli platformadan ro\u02bbyxatdan o\u02bbtdi.<\/p>\n

Bundan tashqari, 2026 yil 1 yanvardan o\u02bbzini o\u02bbzi band qilgan shaxslar shug\u02bbullanishi mumkin bo\u02bblgan faoliyat turlari, ya\u02bcni ishlar va xizmatlar ro\u02bbyxati 112 tadan 72 taga qisqartirildi. O\u02bbzgarishlarning asosiy qismi YATT faoliyatiga xos bo\u02bblgan 40 ta yo\u02bbnalishga to\u02bbg\u02bbri keladi.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ushbu maxsus rejimda jismoniy shaxslar o\u02bbrtasida o\u02bbzaro hisob-kitoblarni, shu jumladan pul o\u02bbtkazmalarini amalga oshirish ko\u02bbzda tutilgan bo\u02bblib, bu ularni huquqiy tartibga solish va yagona qo\u02bbllash tartibini ta\u02bcminlaydi.<\/p>\n","protected":false},"author":23,"featured_media":13921,"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\/12\/694e5dcf4bd53.jpg","width":1200,"height":630,"template":"26a28dfa","mode":"auto"},"_sharing_image_fieldset":{"xk6e44ialdzo":13921,"7B0ecgVieEAP":"\u042f\u0422\u0422 \u0432\u0430 \u045e\u0437\u0438\u043d\u0438 \u045e\u0437\u0438 \u0431\u0430\u043d\u0434 \u049b\u0438\u043b\u0433\u0430\u043d \u0448\u0430\u0445\u0441\u043b\u0430\u0440 1 \u044f\u043d\u0432\u0430\u0440\u0434\u0430\u043d \u0431\u043e\u0448\u043b\u0430\u0431 1 \u0444\u043e\u0438\u0437\u043b\u0438 \u0441\u0442\u0430\u0432\u043a\u0430\u0434\u0430 \u0441\u043e\u043b\u0438\u049b \u0442\u045e\u043b\u0430\u0439\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\/36306"}],"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=36306"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/36306\/revisions"}],"predecessor-version":[{"id":36307,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/36306\/revisions\/36307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/13921"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=36306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=36306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=36306"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=36306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}