{"id":36405,"date":"2026-01-07T14:41:23","date_gmt":"2026-01-07T09:41:23","guid":{"rendered":"https:\/\/kommers.uz\/?p=36405"},"modified":"2026-01-07T14:41:23","modified_gmt":"2026-01-07T09:41:23","slug":"2026-jilda-yuridik-shahslarning-mol-mulk-soli%d2%93i-b%d1%9ejicha-%d2%9bandaj-%d1%9ezgarishlar-amalga-oshiriladi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=36405","title":{"rendered":"2026 yilda yuridik shaxslarning mol-mulk solig\u02bbi bo\u02bbyicha qanday o\u02bbzgarishlar amalga oshiriladi?"},"content":{"rendered":"<p><strong>Mol-mulk solig\u02bbi hisoboti proaktiv tartibga o\u02bbzgardi<\/strong><\/p>\n<p>Soliq hisoboti soliq organlarida mavjud hamda soliq to\u02bblovchining shaxsiy kabinetidagi interaktiv xizmatga kiritgan ma\u02bclumotlari asosida avtomatik shakllantiriladi va soliq to\u02bblovchi tomonidan 5 kun ichida (hisobotni taqdim etish muddatidan kechiktirmay) tuzatishlar kiritilgan holda taqdim etiladi.<\/p>\n<p>Soliq hisobotiga tuzatishlar kiritilmaganligi soliq to\u02bblovchining soliq organlari tomonidan shakllantirilgan hisobotga rozi ekanligini bildiradi va hisobot taqdim etilgan deb hisoblanadi.<\/p>\n<p>Yuridik shaxslar uchun asosiy soliq stavkasi 1,5% miqdorida saqlanib qolgan bo\u02bblsa, Soliq kodeksining 415-moddasi 3-qismidagi obyektlar uchun stavka 0,65% dan 0,7% ga oshirildi.<\/p>\n<p>Yuridik shaxslardan olinadigan mol-mulk solig\u02bbini hisoblash uchun soliq bazasi ko\u02bbchmas mulkning 1 m\u00b2 uchun mutlaq miqdorda belgilangan minimal qiymatdan past bo\u02bblishi mumkin emas:<\/p>\n<ul>\n<li>Toshkent shahrida \u2014 3 mln 530 ming so\u02bbm;<\/li>\n<li>Nukus shahri va viloyat markazlarida \u2014 2 mln 350 ming so\u02bbm;<\/li>\n<li>Boshqa shaharlarda va qishloq joylarida \u2014 1 mln 390 ming so\u02bbm.<\/li>\n<\/ul>\n<p><strong>2026 yilda yuridik shaxslarning mol-mulkiga solinadigan soliq bo\u02bbyicha bo\u02bbnak to\u02bblovlari to\u02bbg\u02bbrisidagi ma\u02bclumotnoma shakllari<\/strong><\/p>\n<p>Bo\u02bbnak to\u02bblovlar to\u02bbg\u02bbrisidagi ma\u02bclumotnoma shaklini soliq to\u02bblovchilar joriy soliq davrining 20 yanvaridan kechiktirmay ko\u02bbchmas mulk joylashgan yerdagi soliq organlariga taqdim etadi.<\/p>\n<p>2026 yil uchun yuridik shaxslarning mol-mulkiga solinadigan soliq bo\u02bbyicha bo\u02bbnak to\u02bblovlari to\u02bbg\u02bbrisidagi ma\u02bclumotnoma shakllari my.soliq.uz portaliga joylashtirilgan:<\/p>\n<ul>\n<li>AOS to\u02bblovchilar uchun \u2013 10401_33;<\/li>\n<li>AOS to\u02bblovchi hisoblanmaydigan soliq to\u02bblovchilar uchun \u2013 10401_34.<\/li>\n<\/ul>\n<p>O\u02bbzbekiston Respublikasi norezidentlari bo\u02bblgan yuridik shaxslar bo\u02bbnak to\u02bblovlari to\u02bbg\u02bbrisidagi ma\u02bclumotnoma shakllarini taqdim etishlari talab etilmaydi<\/p>\n<p>Yuridik shaxslardan olinadigan mol-mulk solig\u02bbi bo\u02bbyicha bo\u02bbnak to\u02bblovlarining to\u02bblash muddatlari:<\/p>\n<ul>\n<li>AOS to\u02bblovchilar uchun \u2013 yillik soliq summasining 1\/4 qismi miqdorida har chorak 3-oyining 20-kunidan kechiktirmay;<\/li>\n<li>AOS to\u02bblovchi hisoblanmaydiganlar uchun \u2013 yillik soliq summasining 1\/12 qismi miqdorida har oyning 10-kunidan kechiktirmay.<\/li>\n<\/ul>\n<p>Bunda yanvar oyi uchun 20 yanvardan kechiktirmay.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yuridik shaxslardan olinadigan mol-mulk solig\u02bbini hisoblash uchun soliq bazasi ko\u02bbchmas mulkning 1 metr kvadrat uchun mutlaq miqdorda belgilangan minimal qiymatdan past bo\u02bblishi mumkin emas.<\/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\/2026\/01\/695e2a441748c.jpg","width":1200,"height":630,"template":"26a28dfa","mode":"auto"},"_sharing_image_fieldset":{"xk6e44ialdzo":13921,"7B0ecgVieEAP":"2026 \u0439\u0438\u043b\u0434\u0430 \u044e\u0440\u0438\u0434\u0438\u043a \u0448\u0430\u0445\u0441\u043b\u0430\u0440\u043d\u0438\u043d\u0433 \u043c\u043e\u043b-\u043c\u0443\u043b\u043a \u0441\u043e\u043b\u0438\u0493\u0438 \u0431\u045e\u0439\u0438\u0447\u0430 \u049b\u0430\u043d\u0434\u0430\u0439 \u045e\u0437\u0433\u0430\u0440\u0438\u0448\u043b\u0430\u0440 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