{"id":9375,"date":"2025-10-16T11:08:52","date_gmt":"2025-10-16T06:08:52","guid":{"rendered":"https:\/\/qaraqalpaqstan.sud.uz\/?p=9375"},"modified":"2025-10-16T11:08:52","modified_gmt":"2025-10-16T06:08:52","slug":"artiqsha-tolengen-ham-ondirilgen-saliqlardi-qaytariw-tartibi","status":"publish","type":"post","link":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/archives\/9375","title":{"rendered":"ART\u00cdQSHA T\u00d3LENGEN H\u00c1M \u00d3NDIRILGEN SAL\u00cdQLARD\u00cd QAYTAR\u00cdW T\u00c1RTIBI"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>\u00d3zbekstan Respublikas\u0131 m\u00e1mleket g\u00e1ziynesinin tiykar\u01f5\u0131 derekleri ishinde sal\u0131qlar h\u00e1m m\u00e1jb\u00fariy t\u00f3lemler ayr\u0131qsha or\u0131n iyeleydi. Sal\u0131q t\u00f3lew &#8211; h\u00e1r bir puqara h\u00e1m xojal\u0131q j\u00fargiziwshi subektti\u0144 Konstituciyada belgilep qoy\u0131l\u01f5an minneti esaplanad\u0131.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00d3zbekstan Respublikas\u0131n\u0131\u0144 Sal\u0131q kodeksinde sal\u0131qlar h\u00e1m j\u0131y\u0131mlard\u0131 belgilew, engiziw, esaplaw j\u00e1ne t\u00f3lew t\u00e1rtipleri, sonday-aq, sal\u0131q minnetlemelerin or\u0131nlaw menen baylan\u0131sl\u0131 qatnas\u0131qlar an\u0131q t\u00e1rtipke sal\u0131p qoy\u0131l\u01f5an.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00c1meldegi n\u0131zamsh\u0131l\u0131qqa muwap\u0131q, eger sal\u0131q t\u00f3lewshi t\u00e1repinen sal\u0131q art\u0131qsha t\u00f3lengen yamasa art\u0131qsha \u00f3ndirilgen bolsa h\u00e1m ol sal\u0131q boy\u0131nsha qar\u0131zdar bolmasa, bul summa sal\u0131q t\u00f3lewshige qaytar\u0131l\u0131w\u0131 yamasa keleshektegi sal\u0131q t\u00f3lemleri esab\u0131nan esapqa al\u0131n\u0131w\u0131 kerek.<\/p>\n<p>&nbsp;<\/p>\n<p>Eger sal\u0131q t\u00f3lewshini\u0144 sal\u0131q boy\u0131nsha qar\u0131z\u0131 bar bolsa, art\u0131qsha t\u00f3lengen yamasa \u00f3ndirilgen summa d\u00e1slep sol qar\u0131zd\u0131, keyin penya h\u00e1m j\u00e1riymalard\u0131 qaplaw ush\u0131n basq\u0131shpa-basq\u0131sh esapqa al\u0131nad\u0131.<\/p>\n<p>&nbsp;<\/p>\n<p>Art\u0131qsha t\u00f3lengen sal\u0131q summas\u0131n esapqa al\u0131w yamasa qaytar\u0131w haqq\u0131nda\u01f5\u0131 qarar sal\u0131q uy\u0131m\u0131 t\u00e1repinen tiyisli ja\u01f5day an\u0131qlan\u01f5an yamasa sal\u0131q t\u00f3lewshini\u0144 jazba arzas\u0131 qab\u0131l etilgen k\u00fannen baslap on k\u00fan ishinde qab\u0131l etiledi.<\/p>\n<p>&nbsp;<\/p>\n<p>Sal\u0131q t\u00f3lewshi arza menen m\u00far\u00e1jat etken ja\u01f5dayda, art\u0131qsha t\u00f3lengen summa tol\u0131q yamasa bir b\u00f3legi qaytar\u0131l\u0131w\u0131 m\u00famkin. Bul qa\u01f5\u0131yda qos\u0131msha qun sal\u0131\u01f5\u0131 (QQS) boy\u0131nsha da qollan\u0131lad\u0131.<\/p>\n<p>&nbsp;<\/p>\n<p>Qaytar\u0131w yamasa esapqa al\u0131w milliy valyutam\u0131z &#8211; sumda \u00e1melge as\u0131r\u0131lad\u0131. Art\u0131qsha t\u00f3lengen yamasa \u00f3ndirilgen sal\u0131q summas\u0131 sal\u0131q t\u00f3lewshini\u0144 jazba arzas\u0131 al\u0131n\u01f5an k\u00fannen baslap 15 k\u00fan ishinde, turaql\u0131l\u0131q reytingi joqar\u0131 bol\u01f5an isbilermenlik subektlerine bolsa 3 k\u00fan ishinde qaytar\u0131l\u0131w\u0131 sh\u00e1rt (QQS bu\u01f5an kirmeydi).<\/p>\n<p>&nbsp;<\/p>\n<p>Bunday arzalar sal\u0131q t\u00f3lewshi t\u00e1repinen art\u0131qsha t\u00f3lem t\u00f3lengen k\u00fannen yamasa art\u0131qsha \u00f3ndirilgeni m\u00e1lim bol\u01f5an k\u00fannen baslap \u00fash j\u0131l ishinde us\u0131n\u0131l\u0131w\u0131 m\u00famkin.<\/p>\n<p>&nbsp;<\/p>\n<p>Sal\u0131q uy\u0131m\u0131 arzan\u0131 k\u00f3rip sh\u0131\u01f5\u0131p, art\u0131qsha t\u00f3lengen summa qaytar\u0131l\u0131w\u0131 yamasa esapqa al\u0131n\u0131w\u0131 haqq\u0131nda\u01f5\u0131 qarard\u0131 \u00e1dette 10 k\u00fan ishinde, joqar\u0131 reytingli isbilermenler boy\u0131nsha bolsa 2 k\u00fan ishinde qab\u0131l etedi. Eger biykarlaw haqq\u0131nda qarar qab\u0131l etilse, bul haqq\u0131nda sal\u0131q t\u00f3lewshige 3 k\u00fan ishinde m\u00e1lim etiliwi sh\u00e1rt.<\/p>\n<p>&nbsp;<\/p>\n<p>Eger sal\u0131q uy\u0131m\u0131 belgilengen m\u00faddette art\u0131qsha t\u00f3lengen summan\u0131 qaytarmasa, keshiktirilgen h\u00e1r bir k\u00fan ush\u0131n procentler esaplanad\u0131. Bul procentler Orayl\u0131q bankti\u0144 qayta qarj\u0131land\u0131r\u0131w stavkas\u0131 tiykar\u0131nda belgilenedi h\u00e1m m\u00e1mleketlik byudjet qarj\u0131lar\u0131 esab\u0131nan t\u00f3lenedi.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Spartak NIYAZOV,<\/strong><\/p>\n<p><strong>N\u00f3kis rayonlar aral\u0131q ekonomikal\u0131q sud\u0131n\u0131\u0144 basl\u0131\u01f5\u0131<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; \u00d3zbekstan Respublikas\u0131 m\u00e1mleket g\u00e1ziynesinin tiykar\u01f5\u0131 derekleri ishinde sal\u0131qlar h\u00e1m m\u00e1jb\u00fariy t\u00f3lemler ayr\u0131qsha or\u0131n iyeleydi. Sal\u0131q t\u00f3lew &#8211; h\u00e1r bir puqara h\u00e1m xojal\u0131q j\u00fargiziwshi subektti\u0144 Konstituciyada belgilep qoy\u0131l\u01f5an minneti esaplanad\u0131. &nbsp; \u00d3zbekstan Respublikas\u0131n\u0131\u0144 Sal\u0131q kodeksinde sal\u0131qlar h\u00e1m j\u0131y\u0131mlard\u0131 belgilew, engiziw, esaplaw j\u00e1ne t\u00f3lew t\u00e1rtipleri, sonday-aq, sal\u0131q minnetlemelerin or\u0131nlaw menen baylan\u0131sl\u0131 qatnas\u0131qlar an\u0131q t\u00e1rtipke sal\u0131p qoy\u0131l\u01f5an. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9376,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[],"class_list":["post-9375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-janaliqlar"],"_links":{"self":[{"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/posts\/9375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/comments?post=9375"}],"version-history":[{"count":1,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/posts\/9375\/revisions"}],"predecessor-version":[{"id":9377,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/posts\/9375\/revisions\/9377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/media\/9376"}],"wp:attachment":[{"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/media?parent=9375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/categories?post=9375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qaraqalpaqstan.sud.uz\/qql\/wp-json\/wp\/v2\/tags?post=9375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}