{"id":9047,"date":"2021-12-13T13:32:33","date_gmt":"2021-12-13T08:32:33","guid":{"rendered":"https:\/\/kommers.uz\/?p=9047"},"modified":"2021-12-13T13:34:29","modified_gmt":"2021-12-13T08:34:29","slug":"dsq-izharada-yashovchi-talabalarda-soliq-mazhburiyati-yuzaga-kelmasligini-malum-qildi","status":"publish","type":"post","link":"https:\/\/dinor.uz\/?p=9047","title":{"rendered":"DSQ ijarada yashovchi talabalarda soliq majburiyati yuzaga kelmasligini ma\u02bclum qildi"},"content":{"rendered":"<p>O\u02bbzbekistonda talabalar ijarachining daromad solig\u02bbini to\u02bblashga majbur bo\u02bblayotgani haqida <a href=\"https:\/\/bugun.uz\/2021\/12\/11\/talabalar-muammosi-ular-endi-ijarachining-daromad-soligini-tolashga-majbur-bolyapti\/\">xabar berilgandi<\/a>. Holat yuzasidan Davlat soliq qo\u02bbmitasi rasmiy <a href=\"https:\/\/soliq.uz\/press-services\/news\/show\/turar-joylarni-ijaraga-oluvchi-talabalarda-soliq-majburiyati-yuzaga-kelmaydi\">bayonot berdi<\/a>.<\/p>\n<p class=\"p1\">Ma\u02bclum qilinishicha, ko\u02bbchmas mulk obyektlarini talabalarga ijaraga berishda daromad oluvchi mulk egasi bo\u02bblib, Soliq kodeksining 375-moddasiga muvofiq bunday daromad jismoniy shaxslarning mulkiy daromadlari hisoblanadi.<\/p>\n<p class=\"p1\">Mazkur kodeksning 85-moddasiga asosan soliqlarni o\u02bbz vaqtida to\u02bblash ijaraga beruvchi jismoniy shaxslarning majburiyati hisoblanib, natijada ijarada turuvchi talabalarda soliq majburiyati yuzaga kelmaydi.<\/p>\n<p class=\"p1\">Shuningdek, jismoniy shaxslar uy-joylarini talabalarga ijaraga berish faoliyati bo\u02bbyicha olgan daromadlarini soliqdan ozod etish yuzasidan Soliq kodeksining 378-moddasiga o\u02bbzgartirish kiritishni nazarda tutuvchi qonun loyihasi Oliy Majlis tomonidan ko\u02bbrib chiqilib, birinchi o\u02bbqishda qabul qilingan va 2022 yil 1 yanvardan amaliyotga tatbiq etiladi.<\/p>\n<p class=\"p1\">Davlat soliq qo\u02bbmitasi tomonidan talabalar va turar joyini ijaraga beradigan fuqarolar uchun qulayliklar yaratish maqsadida Vazirlar Mahkamasining 2021 yil 22 sentyabrdagi 595-son qaroriga asosan ijara shartnomalarini elektron hisobga qo\u02bbyish uchun \u00ab<span class=\"s1\">Ijara.soliq.uz<\/span>\u00bb elektron xizmati ishlab chiqilgan.<\/p>\n<p class=\"p1\">Mazkur elektron xizmat tizimi Oliy va o\u02bbrta-maxsus ta\u02bclim vazirligi ma\u02bclumotlar bazasi bilan integratsiya qilinib, talabalarning barcha ma\u02bclumotlari avtomatik ravishda shakllantiriladi hamda ko\u02bbchmas mulk obyektlarini talabalarga ijaraga berayotgan jismoniy shaxslarning olgan daromadlarini soliqdan ozod qilinishi ham avtomatik tarzda amalga oshirilishi nazarda tutilgan.<\/p>\n<p class=\"p1\">Xabarga ko\u02bbra, ushbu xizmat turi test sinovlaridan muvaffaqiyatli o\u02bbtkazilgan va 2022 yil 1 yanvardan to\u02bbliq ishga tushiriladi.<\/p>\n<p>Avvalroq O\u02bbzbekistonda talabalar bilan tuzilgan ijara shartnomalarini E-ijara tizimiga kiritish mumkin bo\u02bblishi haqida xabar berilgandi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ijara shartnomalarini elektron hisobga qo\u02bbyish uchun \u201cIjara.soliq.uz\u201d elektron xizmati ishlab chiqilgan.<\/p>\n","protected":false},"author":10,"featured_media":9048,"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":[],"_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":[65],"tags":[],"ptype":[30],"_links":{"self":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/9047"}],"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=9047"}],"version-history":[{"count":1,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/9047\/revisions"}],"predecessor-version":[{"id":9050,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/posts\/9047\/revisions\/9050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=\/wp\/v2\/media\/9048"}],"wp:attachment":[{"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9047"},{"taxonomy":"ptype","embeddable":true,"href":"https:\/\/dinor.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fptype&post=9047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}