{"id":38003,"date":"2026-05-20T15:27:54","date_gmt":"2026-05-20T10:27:54","guid":{"rendered":"https:\/\/kommers.uz\/?p=38003"},"modified":"2026-05-20T15:27:54","modified_gmt":"2026-05-20T10:27:54","slug":"soli%d2%9b-bazasini-k%d1%9echmas-mulk-obektlari-bozor-%d2%9bijmatidan-kelib-chi%d2%9bib-ani%d2%9blash-tartibi-belgilandi-2","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=38003","title":{"rendered":"Soliq bazasini ko\u02bbchmas mulk obyektlari bozor qiymatidan kelib chiqib aniqlash tartibi belgilandi"},"content":{"rendered":"<p>Hukumat qarori bilan \u201cSoliq bazasini ayrim tovarlarning bozor narxidan kelib chiqqan holda aniqlash tartibi to\u02bbg\u02bbrisida\u201dgi nizom <a href=\"https:\/\/t.me\/huquqiyaxborot\/19877\">tasdiqlandi<\/a>.<\/p>\n<p>Nizom Soliq kodeksiga muvofiq soliq bazasini ko\u02bbchmas mulk obyektlari hamda <strong>yog\u02bboch mahsulotlarining bozor qiymatidan<\/strong> kelib chiqqan holda aniqlash tartibini belgilaydi.<\/p>\n<p>Nizom talablari soliq to\u02bblovchilar tomonidan sotilgan tovarlarning hisob hujjatlarida aks ettirilgan narxi shunday tovarlar bo\u02bbyicha aniqlangan bozor narxidan 20 foizdan past yoki yuqori holatda qo\u02bbllanadi.<\/p>\n<p>Nizomga ko\u02bbra, soliq organlari soliq bazasini aniqlashda taqqoslanadigan bozor narxlari usulidan foydalanadi.<\/p>\n<p>Ko\u02bbchmas mulk obyektlarining bozor narxi <strong>ko\u02bbchmas mulkni ommaviy baholash sohasida maxsus vakolatli organ<\/strong> tomonidan aniqlanadi.<\/p>\n<p>Soliq organlari soliq bazasini bozor narxidan kelib chiqqan holda aniqlashda quyidagi ma\u02bclumotlardan ham foydalanishi mumkin:<\/p>\n<ul>\n<li>notariatning yagona avtomatlashtirilgan axborot tizimi;<\/li>\n<li>auksion va davlat xaridlari platformalari;<\/li>\n<li>sotuvchilarning narxnomalari (preyskurant) ma\u02bclumotlari va boshqalar;<\/li>\n<\/ul>\n<p>Tovarlarning bozor narxi birja savdolarida sotilayotgan aynan o\u02bbxshash (ular mavjud bo\u02bblmaganda, bir turdagi) tovarlar narxlaridan kelib chiqib aniqlanadi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ko\u02bbchmas mulk obyektlarining bozor narxi ko\u02bbchmas mulkni ommaviy baholash sohasida maxsus vakolatli organ tomonidan aniqlanadi.<\/p>\n","protected":false},"author":23,"featured_media":38004,"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\/05\/6a0d8cac1d0ab.jpg","width":1200,"height":630,"template":"26a28dfa","mode":"auto"},"_sharing_image_fieldset":{"xk6e44ialdzo":38004,"7B0ecgVieEAP":"\u0421\u043e\u043b\u0438\u049b \u0431\u0430\u0437\u0430\u0441\u0438\u043d\u0438 \u043a\u045e\u0447\u043c\u0430\u0441 \u043c\u0443\u043b\u043a 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