Huquqiy maslahat - bepul,tezkor, hammaga!
Yakka tartibdagi tadbirkorlar uchun soliq tartibi
- 26763 marta o'qildi
Yakka tartibdagi tadbirkorlar uchun soliq tartibi
2026-yil 1 yanvardan yakka tartibdagi tadbirkorlar uchun qat’iy belgilangan miqdorda jismoniy shaxslardan olinadigan daromad solig‘ini to‘lash tartibi bekor qilingan.
Shu sababli I va II guruh nogironligi bo‘lgan yakka tartibdagi tadbirkorlarga mazkur soliqni belgilangan summaning 50 foizi miqdorida to‘lash bo‘yicha avvalgi imtiyoz qo‘llanilmaydi.
Aylanmadan olinadigan soliq
Yillik aylanmasi 1 milliard so‘mgacha bo‘lgan:
- yakka tartibdagi tadbirkorlar;
- o‘zini o‘zi band qilgan shaxslar
aylanmadan olinadigan soliqni 1 foizlik stavkada to‘laydi.
Mazkur stavka nogironlik guruhidan qat’i nazar umumiy tartibda qo‘llaniladi. I va II guruh nogironligi bo‘lgan shaxslar uchun ushbu stavkani yana 50 foizga kamaytirish nazarda tutilmagan.
Aylanma 1 milliard so‘mdan oshsa
Tovarlar yoki xizmatlarni realizatsiya qilishdan olingan yillik daromad 1 milliard so‘mdan oshganda, soliqlar Soliq kodeksida belgilangan umumiy tartibda hisoblanadi va soliq hisobotlari taqdim etiladi.
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