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    <title>&nbsp;436-XII-сон 20.11.1991.&nbsp;“Oʻzbekiston Respublikasi fuqarolaridan, ajnabiy fuqarolardan va fuqaroligi boʻlmagan shaxslardan olinadigan daromad soligʻi toʻgʻrisida”gi Oʻzbekiston Respublikasi Qonuniga oʻzgartishlar hamda qoʻshimchalar kiritish haqida</title>
    
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                            <span>Hujjat kuchini yo‘qotgan&nbsp;01.01.1998</span>
                        
                        20.11.1991 yildagi 436-XII-son
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                                                            Hujjat kuchini yo‘qotgan&nbsp;01.01.1998
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                                                <div id="divCont" style="background:#ffffff;border:none;margin:auto;"><div class="INDEXES_ON_REF" style="display:none"><label id="s5987"></label><a id="onLBC-140422">[<b>OKOZ:</b><div id="LBC6584"><span class="iorRN">1.</span><span class="iorVal">07.00.00.00 Moliya va kredit toʻgʻrisidagi qonunchilik. Bank faoliyati / 07.10.02.00 (Кучини йукотган) Jismoniy shaxslardan olinadigan daromad soligʻi / 07.10.02.04 (Кучини йукотган) Jismoniy shaxslardan olinadigan daromad soligʻi boʻyicha imtiyozlar / 07.90.00.00 (Кучини йукотган)Umumdavlat soliqlari]</span></div></a></div><div class="INDEXES_ON_REF" style="display:none"><label id="s5988"></label><a id="onLS-140422">[<b>TSZ:</b><div id="LS3747"><span class="iorRN">1.</span><span class="iorVal">Moliya / Soliqlar (yigʻimlar, bojlar)]</span></div></a></div><div class="ACT_FORM lx_elem" onmousemove="lx_mo(event,-140460)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-140460)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-140460)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-140460)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-140460">Oʻzbekiston Respublikasining qonuni</a></div><div class="ACT_TITLE lx_elem" onmousemove="lx_mo(event,-140461)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-140461)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-140461)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-140461)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-140461">“OʻZBEKISTON RESPUBLIKASI FUQAROLARIDAN, AJNABIY FUQAROLARDAN VA FUQAROLIGI BOʻLMAGAN ShAXSLARDAN OLINADIGAN DAROMAD SOLIGʻI TOʻGʻRISIDA”GI OʻZBEKISTON RESPUBLIKASI QONUNIGA OʻZGARTIShLAR HAMDA QOʻShIMChALAR KIRITISh HAQIDA</a></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><a id="-146818">Mazkur Qonun Oʻzbekiston Respublikasi Oliy Majlisining 1997-yil 24-apreldagi 397-I-son “Oʻzbekiston Respublikasining Soliq kodeksini amalga kiritish tartibi toʻgʻrisida”gi <a href="/uz/docs/-97513?ONDATE=01.01.1998 00#-246792">qarori</a> asosida oʻz kuchini yoʻqotgan.</a></div><div class="BY_DEFAULT lx_elem" onmousemove="lx_mo(event,-140465)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-140465)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-140465)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-140465)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-140465"></a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145900)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145900)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145900)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145900)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145900">Respublika aholisini ijtimoiy himoya qilishni kuchaytirish maqsadida Oʻzbekiston Respublikasi Oliy Kengashi qaror qiladi:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145915)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145915)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145915)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145915)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145915">“Oʻzbekiston Respublikasi fuqarolaridan, ajnabiy fuqarolardan va fuqaroligi boʻlmagan shaxslardan olinadigan daromad soligʻi toʻgʻrisida”gi Oʻzbekiston Respublikasining 1991-yil 15-fevraldagi <a href="/uz/docs/-138770">Qonuniga</a> (Oʻzbekiston Respublikasi Oliy Kengashi Axborotnomasi, 1991-yil, № 4, 88-modda) quyidagi oʻzgartish va qoʻshimchalar kiritilsin:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145918)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145918)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145918)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145918)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145918">1) 3-moddaning 1 bandidagi <a href="/uz/docs/-138770?ONDATE=01.04.1991 00#-171733">“v” kichik bandida</a> “va hunar-texnika bilim yurtlari” soʻzlaridan soʻng, “shu jumladan oliy va oʻrta diniy oʻquv yurtlari” degan soʻzlar bilan toʻldirilsin;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145919)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145919)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145919)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145919)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145919">2) 3-moddaning 1 bandidagi <a href="/uz/docs/-138770?ONDATE=01.04.1991 00#-171752">“t” kichik bandi</a> quyidagi tahrirda bayon etilsin:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145935)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145935)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145935)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145935)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145935">“t) davlat korxonalari mol-mulkini sotib olishga, aksiyalar xarid etishga va shu maqsad uchun berilgan qarzlarni uzishga ishlatiladigan, soliq solinishi kerak boʻlgan fuqarolar ish haqi va boshqa daromadlarining summasi, shuningdek aksiyalar boʻyicha olingan va aksiyali jamiyatning yoki divident olingan korxonalarning aksiyalarini sotib olishga ishlatiladigan dividentlar. Aytib oʻtilgan mol-mulk va aksiyalarni sotish vaqtida ilgari soliqdan ozod qilingan daromadlardan umumiy asoslarda soliq olinadi”;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145946)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145946)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145946)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145946)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145946">3) 4-moddaning 1-bandidagi <a href="/uz/docs/-138770?ONDATE=01.04.1991 00#-171777">“o” kichik</a> bandi “Afgʻoniston Respublikasida” soʻzlaridan soʻng “va jangovar harakatlar olib borilgan boshqa mamlakatlarda” degan soʻzlar bilan toʻldirilsin;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145954)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145954)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145954)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145954)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145954">4) 4-moddaning<a href="/uz/docs/-138770?ONDATE=01.04.1991 00#-1263908"> 2-bandi </a>quyidagi mazmundagi “s” va “t” kichik bandlar bilan toʻldirilsin:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145963)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145963)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145963)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145963)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145963">“s) Chernobil falokati oqibatida jafo chekkan fuqarolar — oladigan barcha daromadlari yuzasidan, shu jumladan:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-145979)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-145979)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-145979)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-145979)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-145979">Chernobil atom elektr stansiyasidagi falokat oqibatida nurlanish kasalligi bilan ogʻrigan va bunday kasallikni boshidan kechirgan fuqarolar, shuningdek nogironlikning kelib chiqish sababi Chernobil falokati bilan bogʻliq ekanligi aniqlangan nogironlar, chunonchi:</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146002)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146002)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146002)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146002)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146002">Chernobil atom elektr stansiyasida ajratib qoʻyilgan tegra doirasida falokat oqibatlarini bartaraf qilishda ishtirok etgan shaxslar (yoʻllanma yoki xizmat safari bilan vaqtincha yuborilganlar ham shular sirasiga kiradi) yoki stansiyani ishlatishda yoxud boshqa ishlarda band boʻlgan shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146013)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146013)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146013)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146013)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146013">ichki ishlar idoralarining xizmatni ajratib qoʻyilgan tegrada oʻtagan (oʻtayotgan) rahbar va oddiy xodimlari jumlasidan boʻlgan shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146037)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146037)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146037)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146037)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146037">harbiy xizmatchilar — ofitserlar, praporshchiklar, michmanlar, SSSR Qurolli Kuchlarida, SSSR Davlat xavfsizligi qoʻmitasining qoʻshinlari va idoralarida, ichki qoʻshinlar va temir yoʻl qoʻshinlarida hamda boshqa harbiy tuzilmalarda muddatdan tashqari xizmatni oʻtayotgan harbiy xizmatchilar, ayol harbiy xizmatchilar, haqiqiy muddatli xizmatni oʻtayotgan serjantlar va oddiy askarlar, shuningdek maxsus yigʻinlarga chaqirilgan va ajratib qoʻyilgan tegrada mazkur falokat oqibatlarini tugatish bilan bogʻliq ishlarni bajarishga jalb etilgan harbiy xizmatni oʻtashga majbur shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146051)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146051)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146051)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146051)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146051">1986-yilda ajratib qoʻyilgan tegradan koʻchirilgan (ixtiyoriy ravishda koʻchib ketgan), shuningdek 1986-yil 26-apreldan eʼtiboran koʻchirib yuborilgan tegrada hamda koʻchirib yuborish huquqi saqlab qolingan tegrada yashab turgan (yashagan) shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146068)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146068)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146068)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146068)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146068">1986-1987-yillarda ajratib qoʻyilgan tegrada Chernobil atom elektr stansiyasidagi falokat oqibatlarini tugatish ishlarida qatnashgan yoki shu davrda Chernobil atom elektr stansiyasini ishlatishda yoxud boshqa ishlarda band boʻlgan shaxslar (shu jumladan yoʻllanma yoki xizmat safari bilan vaqtincha yuborilgan shaxslar);</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146121)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146121)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146121)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146121)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146121">qayerda joylashganligi va qanaqa ish bajarganligidan qatʼi nazar, ushbu kichik bandning beshinchi xatboshisida sanab oʻtilgan harbiy xizmatchilar hamda maxsus yigʻinlarga chaqirilib, 1986-1987-yillarda mazkur falokat oqibatlarini tugatish bilan bogʻliq ishlarni bajarishga jalb etilgan harbiy xizmatni oʻtashga majbur shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146133)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146133)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146133)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146133)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146133">ichki ishlar idoralarining 1986-1987-yillarda ajratib qoʻyilgan tegralarda xizmatni oʻtagan boshliqlari va oddiy askarlari jumlasidan boʻlgan shaxslar;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146146)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146146)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146146)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146146)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146146">t) qishloq joylarda yashaydigan, xoʻjaligi qishloq xoʻjalik soligʻi yoki yer soligʻi toʻlashdan ozod etilgan, 60 yoshga toʻlgan erkaklar yoki 55 yoshga toʻlgan ayollar — xoh yakka tartibda, xoh tadbirkorlar jamoasi tarkibida amalga oshiriladigan tadbirkorlik faoliyatidan keladigan daromadlar yuzasidan”;</a></div><div class="ACT_TEXT lx_elem" onmousemove="lx_mo(event,-146151)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146151)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146151)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146151)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146151">5) <a href="/uz/docs/-138770?ONDATE=01.04.1991 00#-171899">10-moddada</a> “13 foiz” soʻzi “12 foiz” soʻzlari bilan almashtirilsin.</a></div><div class="SIGNATURE lx_elem" onmousemove="lx_mo(event,-146153)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146153)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146153)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146153)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146153">Oʻzbekiston Respublikasining Prezidenti I. KARIMOV</a></div><div class="ACT_ESSENTIAL_ELEMENTS lx_elem" onmousemove="lx_mo(event,-146155)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146155)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146155)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146155)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146155">Toshkent sh.,</a></div><div class="ACT_ESSENTIAL_ELEMENTS lx_elem" onmousemove="lx_mo(event,-146157)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146157)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146157)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146157)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146157">1991-yil 20-noyabr,</a></div><div class="ACT_ESSENTIAL_ELEMENTS_NUM lx_elem" onmousemove="lx_mo(event,-146158)"><div class="lx_elem2"><div class="lx_elem3"><span onclick="lx_sf(-146158)"><img src="/img/cmt.svg" />Hujjatga taklif yuborish</span><span onclick="lx_pa(-146158)"><img src="/img/vlm.svg" />Audioni tinglash</span><span onclick="lx_cl(-146158)"><img src="/img/lnk.svg" />Hujjat elementidan havola olish</span></div></div><a id="-146158">436-XII-son</a></div><br /><div class="PUBLICATION_ORIGIN"><label id="s1089"></label><a id="-140463">(Oʻzbekiston Respublikasi Oliy Kengashining Axborotnomasi, 1992-y., 1-son, 50-modda)</a></div></div>
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