Hujjat kuchini yo‘qotgan 12.12.2022 17.03.2012 yilda ro‘yxatdan o‘tgan, ro‘yxat raqami 2343
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Oʻzbekiston Respublikasi moliya vazirining buyrugʻi, 17.03.2012 yilda ro‘yxatdan o‘tgan, ro‘yxat raqami 2343
Date of entry into force
27.03.2012
Hujjat kuchini yo‘qotgan 12.12.2022
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O‘ZBEKISTON RESPUBLIKASI MOLIYA VAZIRINING
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buyrug‘i
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Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi nizomni tasdiqlash haqida
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[O‘zbekiston Respublikasi Adliya vazirligi tomonidan 2012-yil 17-martda ro‘yxatdan o‘tkazildi, ro‘yxat raqami 2343]
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 LexUZ sharhi
Mazkur buyruq O‘zbekiston Respublikasi moliya vazirining 2022-yil 24-noyabrdagi 64-sonli ““Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi buyruq, shuningdek unga o‘zgartirishlar va qo‘shimchani o‘z kuchini yo‘qotgan deb topish to‘g‘risida”gi buyrug‘iga (ro‘yxat raqami 2343-4, 12.12.2022-y.) asosan o‘z kuchini yo‘qotgan.
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O‘zbekiston Respublikasi “Soliq maslahati to‘g‘risida”gi Qonunining 14-moddasiga (O‘zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2006-y., № 9, 497-modda) va O‘zbekiston Respublikasi Vazirlar Mahkamasining 2007-yil 20-martdagi 55-son “Soliq maslahati sohasini rivojlantirish chora-tadbirlari to‘g‘risida”gi qaroriga (O‘zbekiston Respublikasi qonun hujjatlari to‘plami, 2007-y., 12-son, 111-modda) muvofiq buyuraman:
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1. Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi nizom ilovaga muvofiq tasdiqlansin.
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2. Mazkur buyruq O‘zbekiston Respublikasi Adliya vazirligida davlat ro‘yxatidan o‘tkazilgan kundan boshlab o‘n kun o‘tgandan keyin kuchga kiradi.
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Vazir R. AZIMOV
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Toshkent sh.,
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2012-yil 29-fevral,
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23-son
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O‘zbekiston Respublikasi moliya vazirining 2012-yil 29-fevraldagi 23-son buyrug‘iga
ILOVA
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Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi
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NIZOM
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Mazkur Nizom O‘zbekiston Respublikasi “Soliq maslahati to‘g‘risida”gi Qonunining 14-moddasiga (O‘zbekiston Respublikasi Oliy Majlisi palatalarining Axborotnomasi, 2006-y., 9-son, 497-modda) va O‘zbekiston Respublikasi Vazirlar Mahkamasining 2007-yil 20-martdagi 55-son “Soliq maslahati sohasini rivojlantirish chora-tadbirlari to‘g‘risida”gi qaroriga (O‘zbekiston Respublikasi qonun hujjatlari to‘plami, 2007-y., 12-son, 111-modda) muvofiq soliq maslahatchilarining malakasini oshirish tartibini belgilaydi.
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I. Umumiy qoidalar
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1. O‘zbekiston Respublikasining “Soliq maslahati to‘g‘risida”gi Qonuniga muvofiq soliq maslahatchilari o‘z malakalarini oshirib borishlari shart.
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2. Soliq maslahati sohasidagi kasbiy bilimlarni, mahoratni va ko‘nikmalarni yangilab borish va chuqurlashtirish soliq maslahatchilarining malakasini oshirish deb e’tirof etiladi.
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3. Soliq maslahatchilarining malakasini oshirish belgilangan tartibda soliq maslahatchilarini tayyorlash bo‘yicha maxsus o‘quv kursi bo‘yicha o‘qitishni amalga oshiruvchi davlat va nodavlat ta’lim muassasalari (keyingi o‘rinlarda ta’lim muassasalari deb yuritiladi) tomonidan amalga oshiriladi.
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4. Soliq maslahatchilarining malakasini oshirish mazkur Nizomga 1-ilova qilingan o‘quv dasturi asosida o‘tkaziladi.
(4-band O‘zbekiston Respublikasi moliya vazirining 2017-yil 19-iyundagi 82-sonli buyrug‘i (ro‘yxat raqami 2343-2, 22.06.2017-y.) tahririda — O‘R QHT, 2017-y., 25-son, 565-modda)
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5. Soliq maslahatchilarining malakasini oshirish ta’lim muassasalarida soliq maslahatchilarining malakasini oshirish maxsus kurslarida ta’lim olish yo‘li bilan amalga oshiriladi.
(5-band O‘zbekiston Respublikasi moliya vazirining 2014-yil 30-iyundagi 46-sonli buyrug‘i (ro‘yxat raqami 2343-1, 11.07.2014-y.) tahririda — O‘R QHT, 2014-y., 28-son, 351-modda)
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II. Ta’lim muassasalarida soliq maslahatchilarining malakasini oshirish
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6. Malaka oshirish ta’lim muassasasi va soliq maslahatchisi yoki soliq maslahatchilari tashkiloti o‘rtasida tuzilgan shartnoma asosida amalga oshiriladi.
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7. Soliq maslahatchilarining malakasini oshirish har yili 1-aprelga qadar, 2012-yilda esa — 2012-yilning 1-iyuniga qadar amalga oshiriladi.
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8. Ta’lim muassasasi tomonidan soliq maslahatchilarining malakasini oshirish maxsus kurslarini o‘taganligi to‘g‘risida sertifikat beriladi.
(8-band O‘zbekiston Respublikasi moliya vazirining 2014-yil 30-iyundagi 46-sonli buyrug‘i (ro‘yxat raqami 2343-1, 11.07.2014-y.) tahririda — O‘R QHT, 2014-y., 28-son, 351-modda)
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9. Har yili 15-aprelgacha O‘zbekiston Respublikasi Moliya vazirligiga quyidagilarni:
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soliq maslahatchilari tashkilotlari — mazkur Nizomning 2-ilovasiga muvofiq shaklda soliq maslahati bo‘yicha faoliyatni amalga oshiruvchi soliq maslahatchilari to‘g‘risida va soliq maslahatchilarining malaka oshirishdan o‘tishi haqida axborotni;
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soliq maslahatchilari tashkilotining shtatida bo‘lmagan soliq maslahatchilari — malaka oshirish maxsus kurslarini o‘taganligi to‘g‘risidagi sertifikat nusxalarini taqdim etadilar.
(9-band O‘zbekiston Respublikasi moliya vazirining 2017-yil 19-iyundagi 82-sonli buyrug‘i (ro‘yxat raqami 2343-2, 22.06.2017-y.) tahririda — O‘R QHT, 2017-y., 25-son, 565-modda)
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III. Yakuniy qoidalar
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10. Soliq maslahatchilarining malakasini oshirish ikkinchi oliy yoki o‘rta maxsus, kasb-hunar ma’lumotini olish deb qaralmaydi.
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11. Mazkur Nizom O‘zbekiston Respublikasi Oliy va o‘rta maxsus ta’lim vazirligi bilan kelishilgan.
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Oliy va o‘rta maxsus ta’lim vaziri B. XODIYEV
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2012-yil 29-fevral
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Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi nizomga
1-ILOVA
(1-ilova belgisi O‘zbekiston Respublikasi moliya vazirining 2017-yil 19-iyundagi 82-sonli buyrug‘i (ro‘yxat raqami 2343-2, 22.06.2017-y.) tahririda — O‘R QHT, 2017-y., 25-son, 565-modda)
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Soliq maslahatchilarining malakasini oshirish kursi
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DASTURI
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1-bo‘lim. Iqtisodiy munosabatlarni tartibga solishning huquqiy asoslari
(8 soat)
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1-mavzu. O‘zbekiston Respublikasi qonunchilik hujjatlaridagi o‘zgarishlar tahlili.
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2-mavzu. O‘zbekiston Respublikasi qonunchilik hujjatlarining alohida normalarini qo‘llash bo‘yicha muammoli masalalar va mavjud amaliyot.
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3-mavzu. Vaziyatli masalalar.
(1-bo‘lim O‘zbekiston Respublikasi adliya vazirining 2021-yil 30-noyabrdagi 20-mh-sonli buyrug‘i (ro‘yxat raqami 3338, 30.11.2021-y.) tahririda — Qonunchilik ma’lumotlari milliy bazasi, 30.11.2021-y., 10/21/3338/1117-son)
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2-bo‘lim. Soliq huquqi, yuridik va jismoniy shaxslarga soliq solish
(10 soat)
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1-mavzu. O‘zbekiston Respublikasining soliq to‘g‘risidagi qonunchilik hujjatlaridagi o‘zgarishlar tahlili.
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2-mavzu. Soliq solish sohasidagi qonunchilik hujjatlarining alohida normalarini qo‘llash bo‘yicha muammoli masalalar va mavjud amaliyot.
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3-mavzu. Vaziyatli masalalar.
(2-bo‘lim O‘zbekiston Respublikasi adliya vazirining 2021-yil 30-noyabrdagi 20-mh-sonli buyrug‘i (ro‘yxat raqami 3338, 30.11.2021-y.) tahririda — Qonunchilik ma’lumotlari milliy bazasi, 30.11.2021-y., 10/21/3338/1117-son)
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3-bo‘lim. Buxgalteriya hisobi va hisobot
(7 soat)
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1-mavzu. O‘zbekiston Respublikasining buxgalteriya hisobi to‘g‘risidagi qonunchilik hujjatlaridagi o‘zgarishlar tahlili.
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2-mavzu. Buxgalteriya hisobi sohasidagi qonunchilik hujjatlarining alohida normalarini qo‘llash bo‘yicha muammoli masalalar va mavjud amaliyot.
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3-mavzu. Vaziyatli masalalar.
(3-bo‘lim O‘zbekiston Respublikasi adliya vazirining 2021-yil 30-noyabrdagi 20-mh-sonli buyrug‘i (ro‘yxat raqami 3338, 30.11.2021-y.) tahririda — Qonunchilik ma’lumotlari milliy bazasi, 30.11.2021-y., 10/21/3338/1117-son)
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Soliq maslahatchilarining malakasini oshirish tartibi to‘g‘risidagi nizomga
2-ILOVA
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Soliq maslahati bo‘yicha faoliyatni amalga oshiruvchi soliq maslahatchilari to‘g‘risida va soliq maslahatchilarining malaka oshirishdan o‘tishi haqida
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AXBOROT
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Soliq maslahatchilari tashkiloti ___________________________________________________________________________________________________________________________________________________________

(to‘liq nomi)

STIR _____________

T/r

Soliq maslahatchining

F.I.O.

Soliq maslahatchining

STIR

Ishga qabul qilingan sana/ yoki shartnoma raqami va sana

Malaka oshirish maxsus kurslarida o‘quv o‘tkazilgan sana

Ta’lim muassasasini to‘liq nomi

Soliq maslahatchilari tashkilotining shtatida bo‘lgan soliq maslahatchilari

1.

2.

3.

4.

….

Fuqarolik-huquqiy xarakterdagi shartnoma bo‘yicha ishlayotgan soliq maslahatchilari

1.

2.

3.

4.

…..


Soliq maslahatchilari tashkilotining rahbari


_______________

(imzo)


_______________________________________

(F.I.O.)

(2-ilova O‘zbekiston Respublikasi moliya vazirining 2019-yil 18-martdagi 39-sonli buyrug‘i (ro‘yxat raqami 2343-3, 03.04.2019-y.) tahririda — Qonun hujjatlari ma’lumotlari milliy bazasi, 04.04.2019-y., 10/19/2343-3/2879-son)
(O‘zbekiston Respublikasi qonun hujjatlari to‘plami, 2012-y., 12-son, 135-modda; 2014-y., 28-son, 351-modda; 2017-y., 25-son, 565-modda; Qonun hujjatlari ma’lumotlari milliy bazasi, 04.04.2019-y., 10/19/2343-3/2879-son; Qonunchilik ma’lumotlari milliy bazasi, 30.11.2021-y., 10/21/3338/1117-son)