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Foyda solig'i bo'yicha soliq imtiyozlarini qo'llash tartibiga oid Nizom tasdiqlandi

06.10.2015 6056

O'zbekiston Respublikasi  Moliya vazirligi,  Markaziy bank boshqaruvi hamda  Davlat soliq  qo'mitasi qarori bilan  “Tijorat banklari tomonidan kredit portfeli tarkibida uzoq muddatli investitsiyaviy moliyalashning ulushiga qarab yuridik shaxslardan olinadigan foyda solig'i bo'yicha soliq imtiyozlarini qo'llash tartibi to'g'risida”gi Nizom tasdiqlandi.

 Ushbu nizomga muvofiq, tijorat banklari tomonidan  2020-yilning 1-yanvariga qadar kredit portfeli tarkibida uzoq muddatli investitsiyaviy moliyalashning ulushiga qarab  tabaqalashtirilgan stavkalar bo'yicha yuridik shaxslardan olinadigan foyda solig'i to'lanadi.

Uzoq muddatli investitsiyaviy moliyalash — uch yildan kam bo'lmagan muddatga beriladigan investitsiyaviy kreditlar va lizing xizmatlari, shu jumladan  ishlab chiqarish korxonalari negizida tashkil etiladigan kompaniyalar aktivlariga banklar tomonidan  yo'naltiriladigan mablag'  nazarda tutiladi.

Nizomda   imtiyozlarni qo'llash tartibi belgilangan. Unga ko'ra,  mustaqil soliq to'lovchi bo'lgan filiallar uzoq muddatli investitsiyaviy moliyalashning ulushini mustaqil ravishda aniqlashadi. 

Yuridik shaxslardan olinadigan foyda solig'i stavkasi kredit portfeli tarkibida uzoq muddatli investitsiyaviy moliyalashning ulushiga qarab tabaqalashtiriladi.  Jumladan,  moliyalash  35 foizdan 40 foizgacha bo'lganda  uning stavkasi   belgilangan stavkaning 80 foizi,  40 foizdan 50 foizgacha bo'lganda 75 foizi,  50 foizdan yuqori bo'lganda   70 foizini tashkil etadi.

Oldindan uch yildan kam bo'lmagan muddatga berilgan investitsiyaviy kredit yoki lizing bo'yicha xizmatlar  muddatidan ilgari so'ndirilgan taqdirda, ushbu Nizom maqsadlari uchun mazkur kredit yoki lizing bo'yicha xizmatlar uzoq muddatli  investitsiya sifatida  baholanadi.

Yuridik shaxslardan olinadigan foyda solig'ining imtiyozli stavkasi Soliq kodeksining 128-moddasiga asosan  yuridik shaxslardan olinadigan foyda solig'i bo'yicha soliq solinadigan bazaga nisbatan qo'llaniladi. Imtiyozlarni qo'llash uchun tijorat banklari davlat soliq xizmati organlariga hisobot yili yakuni bo'yicha yuridik shaxslardan olinadigan foyda solig'i hamda obodonlashtirish va ijtimoiy infratuzilmani rivojlantirish solig'i hisob-kitoblarini taqdim qilish bilan bir vaqtda kredit portfeli tarkibida uzoq muddatli investitsiyaviy moliyalashning ulushi hisob-kitobi  bo'yicha  ma'lumotnomani taqdim qiladi. Soliq imtiyozlarining to'g'ri qo'llanishi ustidan nazoratni  davlat soliq xizmati organlari amalga oshiradi.




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Latest site update date: 05/27/2024 01:59:36 am

License of the Central Bank of the Republic of Uzbekistan No. 22 dated Dec. 25, 2022
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Правила выдачи кредитов частным лицам
Определение кредитоспособности заемщика
1.1. При выдаче кредита частному лицу банк проводит анализ кредитоспособности заемщика.
1.2. Кредитоспособность заемщика определяется на основании его финансовой и кредитной истории, а также текущей финансовой ситуации.
1.3. Для определения кредитоспособности могут быть использованы следующие критерии
Условия выдачи кредита
При выдаче кредита частному лицу банк устанавливает следующие условия:

  • сумма кредита;
  • процентная ставка;
  • срок погашения кредита;
  • график платежей

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To unblock the card, you must contact the bank branch where the card was opened  with your identity document.
SMS notification for the Uzcard card can be activated through an ATM. SMS notification for the Humo card is activated through the bank branch where the card was opened.
You can order all cards in national and foreign currency remotely using the Milliy App.
  • If you have forgotten your card PIN, please come with your identity document to the bank where the card was opened.
  • If you the card (UzCard/HUMO) is lost, you can block it yourself using the Milliy Bank App or call (78) 148-00 10 and ask the operators to block the card.
The identification procedure is carried out remotely, directly in the Milliy application itself. To do this, on the main screen in the application, click on the photo_2023-04-28_11-16-22.jpg icon in the upper left corner, and then select the “Identification” option from the menu and go through all its stages.
  • To change the phone number registered in the Milliy App, please come to the NBU branch which is convenient for you with your identity document.
  • An e-wallet is a system to store funds, as well as transfer money through an app to an account or bank card.
  • When you reset your password, you enter the "secret question answer"
Currently, the NBU offers the following international money transfers: Western Union, MoneyGram, KoronaPay, Asia Express, Contact, Unistream, Swift, as well as Sberbank.
Users of the Milliy Mobile App can receive transfers from Russia using the Sberbank Online service to an electronic wallet in national currency, to an UzCard or HUMO card of the NBU.

The transfer is made in rubles. Upon receipt on an electronic wallet or card, it is automatically converted into UZS. No additional fees are charged.
  • Visa Direct is a service for money transfer using the Milliy Mobile App to more than 50 countries of the world, including Visa cards of Uzbekistan banks.
  • identity document
  • MTCN or the tracking number
  • full name of remitter
  • country of remitter
  • expected amount of money
It is possible to remotely open, replenish and independently monitor the NBU's deposits using the Mobil App.
  • If you want to transfer the right to dispose of your deposit to a third party, you must execute a power of attorney certified through a notary office.
  • No, you don't. The online deposit can be closed through the app.
  • Capitalization is the addition of accrued interest to the principal amount of the deposit.
  • This is the deposit with no fixed withdrawal period and the depositor can withdraw the funds at any time.

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