Huquqiy maslahat - bepul,tezkor, hammaga!
Daromad solig‘i bo‘yicha qisman ozod qilish
- 12033 marta o'qildi
Daromad solig‘i bo‘yicha qisman ozod qilish
Ayrim toifadagi soliq to‘lovchilarning har oylik daromadining belgilangan qismi jismoniy shaxslardan olinadigan daromad solig‘idan ozod qilinadi.
Quyidagilarning har oylik daromadi mehnatga haq to‘lashning eng kam miqdorining 1,41 baravarigacha soliqdan ozod etiladi:
- urush nogironlari va qatnashchilari;
- qonunchilikda ularga tenglashtirilgan shaxslar.
Nogironligi bo‘lgan shaxslar uchun imtiyoz
Quyidagi shaxslarning har oylik daromadi mehnatga haq to‘lashning eng kam miqdorining 3 baravarigacha daromad solig‘idan ozod qilinadi:
- bolalikdan nogironligi bo‘lgan shaxslar;
- I va II guruh nogironligi bo‘lgan shaxslar.
Imtiyoz qanday qo‘llaniladi?
Soliq imtiyozi daromad olingan har bir oy uchun alohida qo‘llaniladi.
2025-yil 1-iyuldan nogironligi bo‘lgan shaxslarga qonunchilikda belgilangan soliq imtiyozlari ularning murojaatisiz proaktiv shaklda beriladi.
Zarur ma’lumotlar axborot tizimlarida mavjud bo‘lmasa, imtiyozga bo‘lgan huquq tegishli guvohnoma yoki ma’lumotnoma bilan tasdiqlanishi mumkin.
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