

<!DOCTYPE html>

<html lang="ru-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" />

    <style type="text/css">
        /*.contents-caption DIV {
            float: right;
        }*/

        /*.mobilnav TD {
            height: 32px;
        }*/

        /*.mobilnav {
            border: 0px;
            padding: 0;
            background: url('/image/h-menu.gif') repeat-x scroll left top transparent;
        }*/

        body {
            margin: 0;
        }

        td {
            min-height: 22px;
        }

        /*#userComments {
            position: fixed;
            top: 0;
            left: 200px;
            width: 279px;
            height: 18px;
            background-color: Black;
            color: White;
            z-index: 2000;
            padding: 3px;
            display: none;
        }*/

        /*#fancybox_div {
            display: none;
        }*/

        /*#divContextRasporka {
            width: 270px;
        }*/

        /*#tddivContext {
            background-color: White;
        }*/

        /*#backButton {
            color: White;
            font-weight: bold;
            text-decoration: none;
        }*/

        /*#divCont {
            padding-top: 35px;
        }*/

        /*.main_menu ul .checkboxArea, .main_menu ul .checkboxAreaChecked {
            padding-top: 12px;
        }*/

        /*#item3 > ul > li {
            white-space: nowrap;
        }*/

        /*header > nav > ul > li > a {
            font-family: Arial;
            font-size: 11px;
        }*/

        /*#actContent a {
            font-size: 14px;
            font-family: Arial;
        }*/

        /*#selected_div {
            height: 250px;
            overflow: auto;
            padding: 6px 1px 1px 9px;
        }*/

        /*.enter_submit {
            background: url("/images/bg/search_button_bg.jpg") repeat-x scroll 0 0 transparent;
            border: 1px solid #7190EE;
            border-radius: 6px 6px 6px 6px;
            float: right;
            margin-right: 2px;
            cursor: pointer;
        }*/

        /*.enter_submit > div {
                background: url("/images/arrow/button_uzor4_left.png") no-repeat scroll 4px 7px transparent;
                float: left;
                width: 100%;
                cursor: pointer;
            }*/

        /*.enter_submit input[type="button"] {
                background: url("/images/arrow/button_uzor4_right.png") no-repeat scroll right 7px transparent;
                border: medium none;
                border-radius: 6px 6px 6px 6px;
                color: #FFFFFF;
                float: left;
                font-size: 12px;
                font-weight: bold;
                height: 21px;
                margin-left: 22px;
                margin-right: 4px;
                padding: 0 22px 3px 0;
                cursor: pointer;
            }*/

        .show_context {
            background-color: #FFFF00;
            color: inherit;
        }
    </style>
    <style id="tree_style" type="text/css">
        #divAct a, #divAct DIV, #divAct font, div#theDefCssID table td, th {
            font-size: 12pt;
        }
    </style>

    <script type="text/javascript" charset="utf-8">
        //window.onbeforeunload = function () {
        //    //document.getElementById("main_container").innerHTML = "";
        //    //window.body.style.background = "red";  //css("background", "red");
        //    //window.scrollTo(0, 0);
        //}

        window.onload = function () {
            setTimeout(function () { scrolPage(); }, 100);
        }

        function scrolPage() {
            var hash = location.hash.toString();
            if (hash.length > 2) {
                var elem = document.getElementById(location.hash.toString().substring(1));
                if (elem === null || elem === undefined) {
                    document.body.scrollTop = document.documentElement.scrollTop = 0;
                }
                else {
                    document.body.scrollTop = document.documentElement.scrollTop = elem.offsetTop - 10;
                }
            }
            else {
                document.body.scrollTop = document.documentElement.scrollTop = 0;
            }
        }
    </script>
</head>
<body>
    
    <a href="#DynContent" id="DynContentBtn"></a>
    <div style="display: none;">
        <div id="DynContent" style="width: 350px;">
            <table>
                <tr>
                    <td><span id="dynText"></span></td>
                </tr>
            </table>
        </div>
    </div>
    <div id="headcont">
        
        <header style="z-index: 2000;" id="headermenu">
            <div class='logo' style="padding: 0px 0px 0px 8px">
                <a href='/ru/'><span></span></a>
            </div>
        </header>
        
    </div>
    <div id='main_container'>
        
        <section class='main_text'>
            <table style="width: 100%; font-family: Arial; font-size: 14px; font-weight: bold;">
                <tr>
                    <td style="width: 50%">
                        
                            <div class="act_warning">
                                Hujjat kuchini yo‘qotgan " " 01.01.2011
                            </div>
                        
                        
                        
                    </td>
                    <td style="width: 50%; text-align: right">
                        
                        
                    </td>
                </tr>
            </table>
            <div id="divAct" style="margin: 0px; padding: 0px 5px 0px 5px; background: white;">
                
                <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-152876" id="onLBC-152876">[<b>OKOZ:</b><div id="LBC6617"><span class="iorRN">1.</span><span class="iorVal">07.00.00.00 Moliya va kredit toʻgʻrisidagi qonunchilik. Bank faoliyati / 07.10.08.00 (Кучини йукотган) Shaxslarning ayrim toifalarini soliqqa tortish / 07.10.08.02 (Кучини йукотган) Savdo va umumiy ovqatlanish korxonalarini soliqqa tortish / 07.90.00.00 (Кучини йукотган)Umumdavlat soliqlari;</span></div><div id="LBC7009"><span class="iorRN">2.</span><span class="iorVal">09.00.00.00 Tadbirkorlik va xoʻjalik faoliyati / 09.17.00.00 Savdo / 09.17.01.00 Umumiy qoidalar]</span></div></div></div><div class="INDEXES_ON_REF" style="display:none"><label id="s5988"></label><div name="onLS-152876" id="onLS-152876">[<b>TSZ:</b><div id="LS3742"><span class="iorRN">1.</span><span class="iorVal">Iqtisodiyot / Savdo va xizmatlar koʻrsatish;</span></div><div id="LS3747"><span class="iorRN">2.</span><span class="iorVal">Moliya / Soliqlar (yigʻimlar, bojlar)]</span></div></div></div><div class="ACCEPTING_BODY"><div name="-152901" id="-152901">Oʻzbekiston Respublikasi Prezidentining</div></div><div class="ACT_FORM"><div name="-152903" id="-152903">Farmoni</div></div><div class="ACT_TITLE"><div name="-152905" id="-152905">SAVDO VA UMUMIY OVQATLANISh SOHASIDA SOLIQQA TORTISh TIZIMINI YaNADA TAKOMILLAShTIRISh TOʻGʻRISIDA</div></div><div class="BY_DEFAULT"><div name="-152908" id="-152908"></div></div><div class="COMMENT"><label id="s527"></label><div class="COMMENTLEXUZ"><img src="/image/favicon.gif"> LexUZ sharhi</img></div></div><div class="COMMENT"><label id="s527"></label><div name="-1727009" id="-1727009">Mazkur qaror Oʻzbekiston Respublikasi Prezidentining 2010-yil 28-dekabrdagi PF-4261-sonli “Oʻzbekiston Respublikasi Prezidentining baʼzi farmonlariga oʻzgartishlar kiritish, shuningdek ayrimlarini oʻz kuchini yoʻqotgan deb hisoblash toʻgʻrisida” gi <a href="/ru/acts/-1722055?ONDATE=28.12.2010 00#-1722183">Farmoniga</a> muvofiq oʻz kuchini yoʻqotgan. </div></div><div class="ACT_TEXT"><div name="-152911" id="-152911">Savdo va umumiy ovqatlanish sohasida band boʻlgan yuridik va jismoniy shaxslarni soliqqa tortish tizimini yanada soddalashtirish va tartibga solish, budjetga soliqlar tushumi toʻliq yigʻilishini taʼminlash maqsadida:</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-192306" id="edi-192306"><a href="/ru/acts/-152876?ONDATE=20.05.2002 00#-192303">Oldingi</a> tahrirga qarang.</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-192306" id="-192306">(1-band Oʻzbekiston Respublikasi Prezidentining 2003-yil 30-iyundagi PF-3270-son <a href="/ru/acts/-173050?ONDATE=30.06.2003 00#-175962">Farmoni </a>bilan oʻz kuchini yoʻqotgan — Oliy Majlis Axborotnomasi, 2003-y., 6-7-son, 89-modda)</div></div><div class="COMMENT"><label id="s3934"></label><div name="edi-192222" id="edi-192222"><a href="/ru/acts/-152876?ONDATE=20.05.2002 00#-152917">Oldingi</a> tahrirga qarang.</div></div><div class="CHANGES_ORIGINS"><label id="s1104"></label><div name="-192222" id="-192222">(2-band Oʻzbekiston Respublikasi Prezidentining 2003-yil 30-iyundagi PF-3270-son <a href="/ru/acts/-173050?ONDATE=30.06.2003 00#-175962">Farmoni</a> bilan oʻz kuchini yoʻqotgan — Oliy Majlis Axborotnomasi, 2003-y., 6-7-son, 89-modda)</div></div><div class="ACT_TEXT"><div name="-152923" id="-152923">3. Ulgurji va chakana savdo, umumiy ovqatlanish korxonalari uchun bojxona toʻlovlari, davlat poshlinalari, savdo qilish huquqi uchun yigʻim, shu jumladan tovarlarning ayrim turlari bilan savdo qilish huquqini beradigan litsenziya yigʻimlari, shuningdek davlatning maqsadli jamgʻarmalariga ajratmalar toʻlashning amaldagi tartibi saqlab qolinsin.</div></div><div class="ACT_TEXT"><div name="-152925" id="-152925">4. Oʻzbekiston Respublikasi Adliya vazirligi bir oy muddatda amaldagi qonun hujjatlari va normativ-huquqiy hujjatlarga mazkur Farmondan kelib chiqadigan oʻzgartirish va qoʻshimchalar kiritish toʻgʻrisidagi takliflarni Vazirlar Mahkamasiga taqdim etsin. Bunda soliqqa tortish tizimini oʻzgartirish va soliqlar stavkasini indekslash bilan bogʻliq oʻzgarishlar, shuningdek yuridik va jismoniy shaxslarning ayrim faoliyat turlarini amalga oshirishdan oladigan daromadlariga qatʼiy belgilangan soliqning joriy etilishi tadbirkorlik, shu jumladan kichik va xususiy biznes subyektlarining faoliyati uchun nisbatan noqulay shart-sharoitni vujudga keltiruvchi omillar emasligi nazarda tutilsin.</div></div><div class="ACT_TEXT"><div name="-152926" id="-152926">5. Oʻzbekiston Respublikasi Vazirlar Mahkamasi oʻn kun muddat ichida ushbu Farmonni ijro etish yuzasidan <a href="/ru/acts/-267630">qaror </a>qabul qilsin.</div></div><div class="SIGNATURE"><div name="-152928" id="-152928">Oʻzbekiston Respublikasining Prezidenti I. KARIMOV</div></div><div class="ACT_ESSENTIAL_ELEMENTS"><div name="-152929" id="-152929">Toshkent sh.,</div></div><div class="ACT_ESSENTIAL_ELEMENTS"><div name="-152932" id="-152932">2002-yil 20-may,</div></div><div class="ACT_ESSENTIAL_ELEMENTS_NUM"><div name="-152934" id="-152934">PF-3076-son</div></div><br /><div class="PUBLICATION_ORIGIN"><label id="s1089"></label><div name="-192228" id="-192228">(Oʻzbekiston Respublikasi Oliy Majlisining Axborotnomasi, 2002-y., 6-7-son, 106-modda; Oʻzbekiston Respublikasi qonun hujjatlari toʻplami, 2003-y., 3-son, 21-modda; Oʻzbekiston Respublikasi Oliy Majlisining Axborotnomasi, 2003-y., 6-7-son, 89-modda)</div></div></div>
                
            </div>
        </section>
        
    </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;
        //$('html,body').animate({
        //    scrollTop: $(window).scrollTop() - 75
        //});
    }
</script>
<script>     
    //function scrollToElement(selector, time, verticalOffset) {
    //    time = typeof (time) != 'undefined' ? time : 1000;
    //    verticalOffset = typeof (verticalOffset) != 'undefined' ? verticalOffset : 0;
    //    element = $(selector);
    //    offset = element.offset();
    //    offsetTop = offset.top + verticalOffset;
    //    $('html, body').animate({
    //        scrollTop: offsetTop
    //    }, time);
    //}

    //jQuery.fn.extend({
    //    scrollToMe: function () {
    //        var x = jQuery(this).offset().top - 100;
    //        jQuery('html,body').animate({ scrollTop: x }, 500);
    //    }
    //});

    //function opentInAct(id) {
    //    $("#" + id).scrollToMe();
    //}

    $(document).ready(function () {
        $("#theDefCssID TABLE TD").css('display', '');
    });
</script>
<style>
    #divCont > DIV {
        margin-left: -2px;
        margin-right: -2px;
        padding-left: 2px;
        padding-right: 2px;
    }

    TD.fTD {
        width: 22px;
    }

    .OFFICIAL_SOUR_TEXT {
        display: none;
    }

    /*.document_view_body*/ header {
        clear: both;
        float: left;
        height: 36px;
        width: 100%;
        background-color: #2263a9;
    }

        /*.document_view_body header .logo {
            float: left;
            padding: 0 12px;
        }*/

        /*.document_view_body header nav.main_menu {
            float: none;
        }*/

        /*nav.main_menu {
        float: left;
        padding-left: 22px;
        position: relative;
        z-index: 9;
    }*/

        /*nav.main_menu > div {
            float: left;
            height: 34px;
            margin-top: 1px;
            width: 21px;
        }*/

        /*.document_view_body header nav.main_menu > ul {
        float: none;
        font-family: helvatica;
        font-size: 11px;
    }*/

        /*nav.main_menu > ul {
        float: left;
        font-size: 16px;
    }*/

        /*nav ul, nav ol {
        list-style: none outside none;
        margin: 0;
        padding: 0;
    }*/

        /*ul, ol {
        margin: 1em 0;
        padding: 0 0 0 40px;
    }*/


        /*.document_view_body header .logo a {
        display: block;
        width: 100%;
    }*/


        /*.document_view_body*/ header .logo a span {
            background: url("/images/bg/doc_v_logo.png") no-repeat scroll center center transparent;
            display: block;
            height: 36px;
            width: 85px;
        }

    /*.hover-popup {
        display: none;
        border: 1px solid #969696;
        border-radius: 5px;
        -moz-border-radius: 5px;
        -webkit-border-radius: 5px;
        -o-border-radius: 5px;
        -ms-border-radius: 5px;
        position: absolute;
        behavior: url(css/PIE.htc);
        box-shadow: 2px 2px 6px -2px #555;
        padding: 7px;
        background: #fdffde;
        bottom: 28px;
        left: 10px;
        max-width: 500px;
        text-overflow: ellipsis;
        white-space: nowrap;
        color: #000;
        overflow: hidden;
    }*/

    /*.pre-loader {
        text-align: center;
        width: 100%;
        padding-bottom: 0 !important;
    }*/

    /*.actondate {
        width: 385px;
        height: 46px;
        background-color: White;
        z-index: 2000;
        font-family: Arial;
        font-size: 14px;
        font-weight: bold;
        opacity: 0.7;
        padding-top: 10px;
        text-align: center;
        top: 37px;
    }*/
</style>
