

<!DOCTYPE html>
<html lang="uz-Cyrl-UZ">
<head>
   <!-- Global site tag (gtag.js) - Google Analytics -->
   <script async src="https://www.googletagmanager.com/gtag/js?id=UA-2682682-1"></script>
   <script>
      window.dataLayer = window.dataLayer || [];
      function gtag() { dataLayer.push(arguments); }
      gtag('js', new Date());
      gtag('config', 'UA-2682682-1');
   </script>
<title>
	
</title><meta charset="UTF-8" /><meta http-equiv="content-type" content="text/html; charset=UTF-8" /><meta name="viewport" content="width=device-width, initial-scale=1.0, minimum-scale=0.3, maximum-scale=3.0" /><link href="/css/mactform.css" rel="stylesheet" type="text/css" />
    <script src="/assets/js/jquery.min.js"></script>

    <style type="text/css">
        body, html {
            height: 100%
        }

        body {
            margin: 0;
            padding: 0;
            background-color: #fff;
            font-family: Ubuntu;
            font-family: Montserrat
        }

        /* .OFFICIAL_SOUR_TEXT, .PUBLICATION_ORIGIN {
            display: none;
        }*/

        .act_warning {
            color: red;
        }

        .night-mode {
            -webkit-filter: grayscale(100%) !important;
            filter: grayscale(100%) !important;
        }

        #divCont > div {
            /*overflow-y:  auto;*/
            overflow-x: auto;
            max-width: calc(100vw - 4px);
        }

        /*.TABLE_STD .BY_DEFAULT {
            overflow-y: auto;
            max-height: 80vh;
        }*/
    </style>
    <script>
        function toggle_night_mode() {
            $("body").toggleClass("night-mode")
        }
    </script>
</head>
<body>
    <a href="#" onclick="toggle_night_mode()" style="display: none;">toggle_night_mode</a>
    <div id="page">
        <table style="width: 100%; font-family: Arial; font-size: 14px; font-weight: bold;">
            <tr>
                <td style="width: 50%">
                    
                    
                    
                </td>
                <td style="width: 50%" align="right">
                    
                    
                </td>
            </tr>
        </table>
        <div id="divBody" style="padding: 2px;">
            <div id="divCont" style="background:#ffffff;border:none;margin:auto;"><div class="INDEXES_ON_REF" style="display:none"><label id="s5987"></label><div name="onLBC-271053" id="onLBC-271053">[<b>OKOZ:</b><div id="LBC6569"><span class="iorRN">1.</span><span class="iorVal">07.00.00.00 Moliya va kredit toʻgʻrisidagi qonunchilik. Bank faoliyati / 07.09.00.00 Soliq qonunchiligi / 07.09.01.00 Umumiy qoidalar;</span></div><div id="LBC8798"><span class="iorRN">2.</span><span class="iorVal">07.00.00.00 Moliya va kredit toʻgʻrisidagi qonunchilik. Bank faoliyati / 07.29.00.00 Buxgalteriya hisobi. Moliyaviy hisobot / 07.29.01.00 Umumiy qoidalar]</span></div></div></div><div class="INDEXES_ON_REF" style="display:none"><label id="s5988"></label><div name="onLS-271053" id="onLS-271053">[<b>TSZ:</b><div id="LS3747"><span class="iorRN">1.</span><span class="iorVal">Moliya / Soliqlar (yigʻimlar, bojlar);</span></div><div id="LS3775"><span class="iorRN">2.</span><span class="iorVal">Moliya / Buxgalteriya hisobi]</span></div></div></div><div class="ACCEPTING_BODY"><div name="-271063" id="-271063">Oʻzbekiston Respublikasi Vazirlar Mahkamasining</div></div><div class="ACT_FORM"><div name="-271064" id="-271064">qarori</div></div><div class="ACT_TITLE"><div name="-271065" id="-271065">MEʼYORLANADIGAN AYRIM XARAJATLAR NORMATIVLARINI TASDIQLASh TOʻGʻRISIDA</div></div><div class="BY_DEFAULT"><div name="-271067" id="-271067"></div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101282" id="edi-1101282"><a href="/mact/-271053?ONDATE=09.04.1999 00#-271069">Oldingi</a> tahrirga qarang.</div></div><div class="ACT_TEXT"><div name="-1101282" id="-1101282">Oʻzbekiston Respublikasining monopol birlashmalar (korxonalar) Davlat reyestriga kiritilgan tabiiy monopoliyalar subyektlari va monopol korxonalar tovarlari (ishlari, xizmatlari)ga narxlar (tariflar)ni shakllantirishda xarajatlarning ayrim moddalarini tartibga solish maqsadida Vazirlar Mahkamasi qaror qiladi</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1101285" id="-1101285">(qaror muqaddimasi Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi PQ-532-sonli <a href="/mact/-1097160?ONDATE=18.12.2006 00#-1097883">qarori</a> tahririda — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101286" id="edi-1101286"><a href="/mact/-271053?ONDATE=09.04.1999 00#-271070">Oldingi</a> tahrirga qarang.</div></div><div class="ACT_TEXT"><div name="-1101286" id="-1101286">1. Vakillik maqsadlariga xarajatlar normativlari <a href="/mact/-271053#-1064841">ilovaga </a>muvofiq tasdiqlansin.</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1101287" id="-1101287">(1-band Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi PQ-532-sonli <a href="/mact/-1097160?ONDATE=18.12.2006 00#-1097885">qarori</a> tahririda — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-622913" id="edi-622913"><a href="/mact/-271053?ONDATE=09.04.1999 00#-622912">Oldingi</a> tahrirga qarang.</div></div><div class="BY_DEFAULT"><div name="-622913" id="-622913"></div></div><div class="ACT_TEXT"><div name="-622914" id="-622914">2. Quyidagilar: </div></div><div class="ACT_TEXT"><div name="-622915" id="-622915">shaharlararo va xalqaro telefon soʻzlashuvlari uchun mahsulot (ishlar, xizmatlar)ni sotishdan tushgan tushum yillik hajmining 0,5 foizi miqdorida yillik xarajatlar normativlari belgilansin;</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101290" id="edi-1101290"><a href="/mact/-271053?ONDATE=15.10.2003 00#-622916">Oldingi</a> tahrirga qarang.</div></div><div class="ACT_TEXT"><div name="-1101290" id="-1101290">reklama uchun qoʻshilgan qiymat soligʻini hisobga olgan holda tovarlar (ishlar, xizmatlar)ni sotishdan tushum yillik hajmining 2,0 foizi miqdorida;</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1101292" id="-1101292">(2-band uchinchi xatboshi Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi PQ-532-sonli <a href="/mact/-1097160?ONDATE=18.12.2006 00#-1097887">qarori</a> tahririda — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101296" id="edi-1101296"><a href="/mact/-271053?ONDATE=15.10.2003 00#-1101293">Oldingi</a> tahrirga qarang.</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1101296" id="-1101296">(2-bandning toʻrtinchi va beshinchi xatboshi Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi PQ-532-sonli <a href="/mact/-1097160?ONDATE=18.12.2006 00#-1097890">qarori</a> bilan chiqarilgan — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-622919" id="-622919">(2-band Oʻzbekiston Respublikasi Vazirlar Mahkamasining 2003-yil 15-oktabrdagi 444-sonli <a href="/mact/-246540#-321643">qarori </a>tahririda — OʻR QHT, 2003-y., 19-son, 183-modda)</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101305" id="edi-1101305"><a href="/mact/-271053?ONDATE=09.04.1999 00#-1101304">Oldingi</a> tahrirga qarang.</div></div><div class="BY_DEFAULT"><div name="-1101305" id="-1101305"></div></div><div class="ACT_TEXT"><div name="-1101310" id="-1101310">3. Oʻzbekiston Respublikasi Monopoliyadan chiqarish, raqobat va tadbirkorlikni qoʻllab-quvvatlash davlat qoʻmitasi tasdiqlangan normativlarni tabiiy monopoliyalar subyektlariga va monopol korxonalarga yetkazsin. </div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1101311" id="-1101311">(3-band Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi PQ-532-sonli <a href="/mact/-1097160?ONDATE=18.12.2006 00#-1097891">qarori</a> tahririda — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="ACT_TEXT"><div name="-271082" id="-271082">4. Mazkur qarorning bajarilishini nazorat qilish Bosh vazir oʻrinbosari B.S. Hamidov zimmasiga yuklansin.</div></div><div class="SIGNATURE"><div name="-271084" id="-271084">Vazirlar Mahkamasining Raisi I. KARIMOV</div></div><div class="ACT_ESSENTIAL_ELEMENTS"><div name="-271085" id="-271085">Toshkent sh.,</div></div><div class="ACT_ESSENTIAL_ELEMENTS"><div name="-271088" id="-271088">1999-yil 9-aprel,</div></div><div class="ACT_ESSENTIAL_ELEMENTS_NUM"><div name="-271089" id="-271089">166-son</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1066228" id="edi-1066228"><a href="/mact/-271053?ONDATE=09.04.1999 00#-1064855">Oldingi</a> tahrirga qarang.</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1066228" id="-1066228">(1-ilova Oʻzbekiston Respublikasi Vazirlar Mahkamasining 2003-yil 15-oktabrdagi 444-sonli <a href="/mact/-246540?ONDATE=15.10.2003 00#-321650">qaroriga </a>muvofiq oʻz kuchini yoʻqotgan — OʻR QHT, 2003-y., 19-son, 183-modda) </div></div><div class="BY_DEFAULT"><div name="-1064841" id="-1064841"></div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-1101312" id="edi-1101312"><a href="/mact/-271053?ONDATE=09.04.1999 00#-1064842">Oldingi</a> tahrirga qarang.</div></div><div class="APPL_BANNER_LANDSCAPE_TITLE"><div name="-1101312" id="-1101312">Vazirlar Mahkamasining<br /> 1999-yil 9-apreldagi 166-son <a href="/mact/-271053">qaroriga<br /></a> ILOVA </div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-1468899" id="-1468899">(2-ilova Oʻzbekiston Respublikasi Prezidentining 2006-yil 18-dekabrdagi 532-sonli <a href="/mact/-1097160">qarori</a> bilan ilova hisoblangan — OʻR QHT, 2006-y., 51-52-son, 507-modda)</div></div><div class="ACT_TITLE_APPL"><div name="-4703527" id="-4703527">Yillik vakillik xarajatlari normativi </div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-4703529" id="edi-4703529"><a href="/mact/-271053?ONDATE=09.04.1999 00#-1064844">Oldingi</a> tahrirga qarang.</div></div><div class="BY_DEFAULT"><div name="-4703529" id="-4703529"></div></div><div class="TABLE_STD" id="theNotCssID"><div name="-4703530" id="-4703530" class="tabBox"><table id="theTableID" style="TABLE-LAYOUT: auto; PADDING-RIGHT: 0px; ; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; WIDTH: auto; PADDING-TOP: 0px; BORDER-COLLAPSE: collapse; HEIGHT: auto" cellspacing="1" cols="3" rules="none" border="1" frame="void">
<colgroup>
<col />
<col />
<col /></colgroup>
<tbody>
<tr>
<td style="BORDER-RIGHT: #-000000 1px solid; PADDING-RIGHT: 1px; BORDER-TOP: #-000000 1px solid; PADDING-LEFT: 2px; PADDING-BOTTOM: 1px; VERTICAL-ALIGN: middle; BORDER-LEFT: #-000000 1px solid; WIDTH: auto; PADDING-TOP: 1px; BORDER-BOTTOM: #-000000 1px solid; TEXT-ALIGN: center" colspan="2">Mahsulot (ishlar, xizmatlar)ni sotishdan olingan yillik tushum (qoʻshilgan qiymat soligʻi ham qoʻshilgan) hajmi‎‎<br />‎</td>
<td style="BORDER-RIGHT: #-000000 1px solid; PADDING-RIGHT: 1px; BORDER-TOP: #-000000 1px solid; PADDING-LEFT: 2px; TEXT-JUSTIFY: newspaper; PADDING-BOTTOM: 1px; VERTICAL-ALIGN: middle; BORDER-LEFT: #-000000 1px solid; WIDTH: auto; PADDING-TOP: 1px; BORDER-BOTTOM: #-000000 1px solid; TEXT-ALIGN: justify">
<p align="center">Smeta boʻyicha vakillik xarajatlarining <br />‎cheklangan miqdorlari‎</p></td></tr>
<tr>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; TEXT-JUSTIFY: newspaper; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px; TEXT-ALIGN: justify">bazaviy hisoblash miqdorining 3,5 ming baravari miqdorigacha <a href="/mact/-271053#-4703532">*‎</a></td>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; BORDER-LEFT: #-000000 1px; WIDTH: 12px; BORDER-BOTTOM: #-000000 1px">‎</td>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; TEXT-JUSTIFY: newspaper; VERTICAL-ALIGN: top; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px; TEXT-ALIGN: justify">tushum hajmining 1 foizi ‎</td></tr>
<tr>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px">bazaviy hisoblash miqdorining 3,5 ming baravaridan 35 ming baravari miqdorigacha ‎</td>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px">‎</td>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; TEXT-JUSTIFY: newspaper; VERTICAL-ALIGN: top; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px; TEXT-ALIGN: justify">bazaviy hisoblash miqdorining 3,5 ming baravari miqdorigacha boʻlgan tushum hajmining 1 foizi + bazaviy hisoblash miqdorining 3,5 ming baravari miqdoridan ortiq tushum hajmining 0,2 foizi ‎</td></tr>
<tr>
<td style="BORDER-RIGHT: #-000000 1px; BORDER-TOP: #-000000 1px; BORDER-LEFT: #-000000 1px; BORDER-BOTTOM: #-000000 1px">bazaviy hisoblash miqdorining 35 ming baravaridan ortiq‎</td>
<td style="BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-LEFT-STYLE: none; BORDER-BOTTOM-STYLE: none">‎</td>
<td style="TEXT-JUSTIFY: newspaper; VERTICAL-ALIGN: top; BORDER-TOP-STYLE: none; BORDER-RIGHT-STYLE: none; BORDER-LEFT-STYLE: none; TEXT-ALIGN: justify; BORDER-BOTTOM-STYLE: none">bazaviy hisoblash miqdorining 3,5 ming baravari miqdorigacha boʻlgan tushum hajmining 1 foizi + bazaviy hisoblash miqdorining 3,5 ming baravari miqdoridan ortiq tushum hajmining 0,2 foizi + bazaviy hisobla� miqdorining 35 ming baravari miqdoridan ortiq tushum hajmining 0,05 foizi ‎</td></tr></tbody></table></div></div><div class="FOOTNOTE"><div name="-4703531" id="-4703531">Eslatma. Foydadan soliq toʻlaydigan savdo, taʼminot va sotish korxonalari vakillik xarajatlarining cheklangan miqdorlarini hisoblab chiqishda tovarlarni sotishdan olingan yalpi daromad koʻrsatkichidan foydalanadilar. </div></div><div class="FOOTNOTE"><div name="-4703532" id="-4703532">* Foydadan toʻlanadigan soliq boʻyicha soliq solinadigan bazani hisoblab chiqishda hisobot sanasidagi eng kam ish haqi miqdoridan foydalaniladi. </div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-4703533" id="-4703533">(ilova Oʻzbekiston Respublikasi Vazirlar Mahkamasining 2019-yil 28-dekabrdagi 1046-sonli <a href="/mact/-4671960?ONDATE=29.12.2019 00#-4682143">qarori </a>tahririda — Qonun hujjatlari maʼlumotlari milliy bazasi, 29.12.2019-y., 09/19/1046/4242-son)</div></div><br /><div class="PUBLICATION_ORIGIN"><label id="s1089"></label><div name="-1467401" id="-1467401">(Oʻzbekiston Respublikasi qonun hujjatlari toʻplami, 2003-y., 19-son, 183-modda; 2006-y., 51-52-son, 507-modda; 2009-y., 10-11-son, 115-modda; Qonun hujjatlari maʼlumotlari milliy bazasi, 29.12.2019-y., 09/19/1046/4242-son)</div></div></div>
        </div>
    </div>
    <div style="display: none;">
<!-- START WWW.UZ TOP-RATING -->
<SCRIPT language="javascript" type="text/javascript">
		<!--
		top_js = "1.0"; top_r = "id=4079&r=" + escape(document.referrer) + "&pg=" + escape(window.location.href); document.cookie = "smart_top=1; path=/"; top_r += "&c=" + (document.cookie ? "Y" : "N")
		//-->
</SCRIPT>
<SCRIPT language="javascript1.1" type="text/javascript">
<!--
		top_js = "1.1"; top_r += "&j=" + (navigator.javaEnabled() ? "Y" : "N")
//-->
</SCRIPT>
<SCRIPT language="javascript1.2" type="text/javascript">
<!--
		top_js = "1.2"; top_r += "&wh=" + screen.width + 'x' + screen.height + "&px=" + (((navigator.appName.substring(0, 3) == "Mic")) ? screen.colorDepth : screen.pixelDepth)
//-->
</SCRIPT>
<SCRIPT language="javascript1.3" type="text/javascript">
<!--
		top_js = "1.3";
//-->
</SCRIPT>
<SCRIPT language="JavaScript" type="text/javascript">
		<!--
		top_rat = "&col=0C57A6&t=ffffff&p=DD7900"; top_r += "&js=" + top_js + ""; document.write('<a href="https://www.uz/rus/toprating/cmd/stat/id/4079" target="_blank"><img src="https://www.uz/plugins/top_rating/count/cnt.png?' + top_r + top_rat + '" width=88 height=31 border=0 alt="Топ рейтинг www.uz"></a>')//-->
</SCRIPT>
<NOSCRIPT>
		<A href="https://www.uz/rus/toprating/cmd/stat/id/4079" target="_blank">
				<img height="31" src="https://www.uz/plugins/top_rating/count/nojs_cnt.png?id=4079&pg=http%3A//lex.uz&col=0C57A6&t=ffffff&p=DD7900" width="88" border="0" alt="Топ рейтинг www.uz">
		</A>
</NOSCRIPT>
<!-- FINISH WWW.UZ TOP-RATING --></div>
</body>
</html>
<script>
    function scrollText(hash) {
        location.href = "#" + hash;
        if (window.location.hash) {
            var y = $(window.location.hash).offset().top - 3;
            window.scrollTo(0, y);
        }
    }
</script>
