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Turar joylarni ijaraga oluvchi talabalarda soliq majburiyati yuzaga kelmaydi

Daromad solig‘ini to‘lash talabalar zimmasiga yuklanganligi haqida tarqatilgan xabarlar yuzasidan Davlat soliq qo‘mitasi quyidagilarni maʼlum qiladi.

Ko‘chmas mulk obyektlarini talabalarga ijaraga berishda daromad oluvchi mulk egasi bo‘lib, Soliq kodeksining 375-moddasiga muvofiq bunday daromad jismoniy shaxslarning mulkiy daromadlari hisoblanadi.

Soliqlarni o‘z vaqtida to‘lash ijaraga beruvchi jismoniy shaxslarning majburiyati hisoblanib, natijada ijarada turuvchi talabalarda soliq majburiyati yuzaga kelmaydi (SK 85-moddasi).

Shuningdek, jismoniy shaxslar uy-joylarini talabalarga ijaraga berish faoliyati bo‘yicha olgan daromadlarini soliqdan ozod etish yuzasidan Soliq kodeksining 378-moddasiga o‘zgartirish kiritishni nazarda tutuvchi Qonun loyihasi O‘zR Oliy Majlisi tomonidan ko‘rib chiqilib, birinchi o‘qishda qabul qilingan va 2022-yil 1-yanvardan amaliyotga tatbiq etiladi.

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26.2K viewsedited Dec 13, 2021 at 07:16

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Create: 2021-12-13
Last Update: 2025-03-06 06:17:37

Turar joylarni ijaraga oluvchi talabalarda soliq majburiyati yuzaga kelmaydi

Daromad solig‘ini to‘lash talabalar zimmasiga yuklanganligi haqida tarqatilgan xabarlar yuzasidan Davlat soliq qo‘mitasi quyidagilarni maʼlum qiladi.

Ko‘chmas mulk obyektlarini talabalarga ijaraga berishda daromad oluvchi mulk egasi bo‘lib, Soliq kodeksining 375-moddasiga muvofiq bunday daromad jismoniy shaxslarning mulkiy daromadlari hisoblanadi.

Soliqlarni o‘z vaqtida to‘lash ijaraga beruvchi jismoniy shaxslarning majburiyati hisoblanib, natijada ijarada turuvchi talabalarda soliq majburiyati yuzaga kelmaydi (SK 85-moddasi).

Shuningdek, jismoniy shaxslar uy-joylarini talabalarga ijaraga berish faoliyati bo‘yicha olgan daromadlarini soliqdan ozod etish yuzasidan Soliq kodeksining 378-moddasiga o‘zgartirish kiritishni nazarda tutuvchi Qonun loyihasi O‘zR Oliy Majlisi tomonidan ko‘rib chiqilib, birinchi o‘qishda qabul qilingan va 2022-yil 1-yanvardan amaliyotga tatbiq etiladi.

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Date: 2025-03-06|

Russian President Vladimir Putin launched Russia's invasion of Ukraine in the early-morning hours of February 24, targeting several key cities with military strikes. Either way, Durov says that he withdrew his resignation but that he was ousted from his company anyway. Subsequently, control of the company was reportedly handed to oligarchs Alisher Usmanov and Igor Sechin, both allegedly close associates of Russian leader Vladimir Putin. For tech stocks, “the main thing is yields,” Essaye said. During the operations, Sebi officials seized various records and documents, including 34 mobile phones, six laptops, four desktops, four tablets, two hard drive disks and one pen drive from the custody of these persons. But because group chats and the channel features are not end-to-end encrypted, Galperin said user privacy is potentially under threat.
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