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 oluvchimulk 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.
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 oluvchimulk 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.
For Oleksandra Tsekhanovska, head of the Hybrid Warfare Analytical Group at the Kyiv-based Ukraine Crisis Media Center, the effects are both near- and far-reaching. As the war in Ukraine rages, the messaging app Telegram has emerged as the go-to place for unfiltered live war updates for both Ukrainian refugees and increasingly isolated Russians alike. In December 2021, Sebi officials had conducted a search and seizure operation at the premises of certain persons carrying out similar manipulative activities through Telegram channels. Oleksandra Matviichuk, a Kyiv-based lawyer and head of the Center for Civil Liberties, called Durov’s position "very weak," and urged concrete improvements. Russians and Ukrainians are both prolific users of Telegram. They rely on the app for channels that act as newsfeeds, group chats (both public and private), and one-to-one communication. Since the Russian invasion of Ukraine, Telegram has remained an important lifeline for both Russians and Ukrainians, as a way of staying aware of the latest news and keeping in touch with loved ones.
from jp
