{"id":6201,"date":"2026-10-24T08:55:31","date_gmt":"2026-10-24T08:55:31","guid":{"rendered":"https:\/\/uzbekistanobserver.com\/uz\/uzbekistan-launches-second-chance-tax-amnesty-for-small-and-medium-businesses\/"},"modified":"2026-10-24T08:55:31","modified_gmt":"2026-10-24T08:55:31","slug":"uzbekistan-launches-second-chance-tax-amnesty-for-small-and-medium-businesses","status":"publish","type":"post","link":"https:\/\/uzbekistanobserver.com\/uz\/uzbekistan-launches-second-chance-tax-amnesty-for-small-and-medium-businesses\/","title":{"rendered":"O\u02bbzbekiston Kichik va O\u02bbrta Biznes Uchun \u00abIkkinchi Imkon\u00bb Soliq Amnistiyasini E\u02bclon Qildi"},"content":{"rendered":"

O\u02bbzbekistondagi kichik va o\u02bbrta biznes subyektlari \u00abIkkinchi imkon\u00bb nomi bilan e\u02bclon qilingan yangi iqtisodiy amnistiya doirasida 2026-yil 31-dekabrgacha muddati o\u02bbtgan soliq qarzlarini to\u02bblash va o\u02bbtmishdagi hisobotlardagi xatolarni tuzatish imkoniyatiga ega \u2014 \u00abIkkinchi imkon\u00bb<\/strong> \u2014 bu talablarga rioya etganlar uchun tegishli jarimalar bekor qilinadi va ijro ishlari to\u02bbxtatiladi.<\/p>\n

Amnistiya bir nechta alohida yengillik toifalarini qamrab oladi. Asosiy soliq qarzini \u2014 jarimalar bundan mustasno \u2014 yil oxirigacha to\u02bbliq to\u02bblagan korxonalar barcha to\u02bbplangan kechiktirish uchun hisoblangan to\u02bblovlardan ozod etiladi va ularga qarshi amalga oshirilayotgan barcha ijro harakatlari to\u02bbxtatiladi. Muhim jihat shundaki, bu yengillik faqat 2027-yil 1-yanvar holatiga ko\u02bbra asosiy soliq qarzi qolmagan subyektlarga tatbiq etiladi, ya\u02bcni qisman hisob-kitob qilish yetarli emas.<\/p>\n

Ilgari topshirilgan soliq hisobotlarini ixtiyoriy ravishda tuzatgan va ushbu tuzatishlardan kelib chiqqan qo\u02bbshimcha soliqni 31-dekabrgacha to\u02bblagan soliq to\u02bblovchilar mazkur qo\u02bbshimcha summalar bo\u02bbyicha jarima foizlaridan ozod etiladi. Ushbu qoida audit kutmasdan ixtiyoriy ravishda ma\u02bclum qilishni rag\u02bbbatlantirish maqsadida kiritilgan.<\/p>\n

Ma\u02bcmuriy jarimalar ham bekor qilinadi<\/h2>\n

Soliq qarzidan tashqari, amnistiya soliqlar va yig\u02bbimlar bo\u02bbyicha to\u02bblov topshiriqnomalarini banklarga topshirmagan korxonalarni ma\u02bcmuriy javobgarlikdan ozod etadi. Soliq hisobotlarini kech topshirganligi uchun qo\u02bbllanilgan ma\u02bcmuriy jarimalarning to\u02bblanmagan qismlari, shuningdek, qat\u02bciy stavkali aylanma solig\u02bbini to\u02bblovchi subyektlarga qo\u02bbllanilgan moliyaviy jarimalarning to\u02bblanmagan qismlari to\u02bbliq hisobdan chiqariladi \u2014 biroq bu majburiyatlar 2026-yil 1-yanvardan oldin yuzaga kelgan bo\u02bblishi shart.<\/p>\n

Amnistiya doirasida xatolarni mustaqil ravishda tuzatgan korxonalar Tadbirkorlik subyektlarining barqarorlik reytingi<\/em>da \u2014 tadbirkorlik subyektlari uchun rasmiy barqarorlik reytingida \u2014 ballarining kamayishiga duch kelmaydi; bu chora ixtiyoriy oshkoralikka to\u02bbsqinlik qilishi mumkin bo\u02bblgan obro'-e\u02bctibor xavfini bartaraf etishga qaratilgan.<\/p>\n

Amnistiya mehnat yozuvlaridagi alohida muvofiqlik bo\u02bbshlig\u02bbini ham hal etadi: ilgari rasmiylashtirilgan, ammo hali Yagona milliy mehnat tizimiga kiritilmagan mehnat shartnomalari odatda qo\u02bbllaniladigan kech kiritish jarimalarisiz ro\u02bbyxatdan o\u02bbtkazilishi mumkin.<\/p>\n

Ushbu paket barcha qoidalar uchun yagona qat\u02bciy muddat belgilaydi. 31-dekabrgacha harakat qilgan korxonalar yillar davomida to\u02bbplangan jarima majburiyatlarini bartaraf etish imkoniyatiga ega bo\u02bbladi; belgilangan muddatni o\u02bbtkazib yuborganlar esa hech qanday yengillikdan foydalana olmaydi.<\/p>\n","protected":false},"excerpt":{"rendered":"

O\u02bbzbekistonning \u00abIkkinchi imkon\u00bb iqtisodiy amnistiyasi kichik va o\u02bbrta biznes subyektlariga 2026-yil 31-dekabrgacha asosiy soliq qarzlarini to\u02bblash va hisobotlardagi xatolarni o\u02bbz ixtiyori bilan tuzatish imkonini beradi \u2014 buning evaziga jarimalar, ijro choralari va ayrim ma\u02bcmuriy sanksiyalar bekor qilinadi.<\/p>\n","protected":false},"author":7,"featured_media":6202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[526,504,527,210,528,501],"ucw_region":[],"ucw_sector":[],"ucw_issue":[],"ucw_institution":[],"ucw_case_status":[],"ehb_region":[],"class_list":["post-6201","post","type-post","status-publish","format-standard","has-post-thumbnail","category-governance-reform","tag-economic-governance","tag-small-business","tag-sme-policy","tag-uzbekistan","tag-tax-amnesty","tag-tax-reform"],"_links":{"self":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts\/6201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/comments?post=6201"}],"version-history":[{"count":0,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/posts\/6201\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/media\/6202"}],"wp:attachment":[{"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/media?parent=6201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/categories?post=6201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/tags?post=6201"},{"taxonomy":"ucw_region","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_region?post=6201"},{"taxonomy":"ucw_sector","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_sector?post=6201"},{"taxonomy":"ucw_issue","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_issue?post=6201"},{"taxonomy":"ucw_institution","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_institution?post=6201"},{"taxonomy":"ucw_case_status","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ucw_case_status?post=6201"},{"taxonomy":"ehb_region","embeddable":true,"href":"https:\/\/uzbekistanobserver.com\/uz\/wp-json\/wp\/v2\/ehb_region?post=6201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}