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                                            <div class="lx_lp_title">Oʻzbekiston Respublikasining ayrim qonun hujjatlariga tadbirkorlik subyektlarini qoʻllab-quvvatlash orqali aholi bandligini taʼminlashga hamda qoʻshilgan qiymati yuqori boʻlgan tovarlar ishlab chiqarishni kengaytirishga qaratilgan qoʻshimcha va oʻzgartirishlar kiritish toʻgʻrisida</div>

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                                            <div class="lx_lp_subtitle">Oʻzbekiston Respublikasining Qonuni, 25.12.2025 yildagi O‘RQ-1104-son</div>
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                                            <p data-pm-slice="1 1 []" style="text-align: justify;">Kiritilgan <strong>qo‘shimcha va o‘zgartirishlarga ko‘ra</strong>, jismoniy shaxs bo‘lgan tadbirkorlik subyektining faoliyatini tugatish uning qaroriga yoki sudning yoxud ro‘yxatdan o‘tkazuvchi organning qaroriga ko‘ra amalga oshirilishi belgilandi.</p>

<p style="text-align: justify;">Soliq imtiyozlaridan foydalanilganidan keyin jismoniy shaxslardan olinadigan daromad solig‘i va ijtimoiy soliq bo‘yicha hisoblangan soliq summasining kamayishiga olib keladigan aniqlashtirilgan soliq hisobotlari ularning asosliligi soliq organlari tomonidan o‘rganib chiqilganidan keyin qabul qilinadi.</p>

<p style="text-align: justify;"><strong>2025 yil 1 yanvardan 2028 yil 1 yanvarga</strong> qadar bo‘lgan davrda tikuv-trikotaj, poyabzal va charm-attorlik sanoati yo‘nalishlarida ishlab chiqarish faoliyatini yuritayotgan tadbirkorlik subyektlari foyda solig‘ini <strong>2 foiz</strong> va ijtimoiy soliqni <strong>1 foiz miqdordagi</strong> soliq stavkalari bo‘yicha to‘laydi.&nbsp;</p>

<p style="text-align: justify;">O‘zbekiston Respublikasining rezidentlari va norezidentlari bo‘lgan yuridik shaxslarning ipotekani qayta moliyalashtirish tashkilotlari hamda ular qoshidagi maxsus vakolatli tashkilotlar tomonidan emissiya qilingan obligatsiyalar bo‘yicha daromadlari <strong>2030 yil 1 yanvarga</strong> qadar foyda solig‘idan ozod qilinadi.</p>

<p style="text-align: justify;">Kreativ parkning rezidentlari <strong>2025 yil 1 maydan 2031 yil 1 yanvarga</strong> qadar:</p>

<p style="text-align: justify;">xodimlarining mehnatga haq to‘lash tarzidagi daromadlari bo‘yicha jismoniy shaxslardan olinadigan daromad solig‘ini hamda ijtimoiy soliqni belgilangan soliq stavkalariga nisbatan <strong>50 foiz </strong>kamaytirilgan soliq stavkalari bo‘yicha to‘laydi;</p>

<p style="text-align: justify;">tovarlarni (xizmatlarni) realizatsiya qilishdan olingan daromadi miqdoridan qatʼi nazar, aylanmadan olinadigan soliqni to‘lovchilar hisoblanadi.</p>

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