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Hisobvaraq-fakturaning yangi shakli joriy etildi

20.01.2014 2167

UzReport 20.01.2014

     O'zbekiston Respublikasining 2013 yil 25 dekabrdagi “Soliq va byudjet siyosatining 2014 yilga mo'ljallangan asosiy yo'nalishlari qabul qilinganligi munosabati bilan O'zbekiston Respublikasining Soliq kodeksiga o'zgartish va qo'shimchalar kiritish to'g'risida”gi Qonuni 1-moddasi 24-bandiga muvofiq, Moliya vazirligi va Davlat soliq qo'mitasi yangi shakli bo’yicha tushuntirish berdi.
     Unga ko’ra, 2014 yilning 1 yanvaridan boshlab transport vositalariga benzin, dizel yoqilg'isi va gaz ishlatganlik uchun olinadigan soliq to'lovchilari hisoblangan, tovarlar qabul qilib oluvchi shaxsga qonun hujjatlariga muvofiq hisobvaraq-fakturani taqdim etishi shart bo'lgan yuridik shaxslar hisobvaraq-fakturalarda ushbu soliqni ko'rsatishi lozim.
     Shu munosabat bilan, Hisobvaraq-fakturalarni hisobga olish va rasmiylashtirish tartibiga tegishli o'zgartirishlar kiritilguniga qadar Moliya vazirligi va Davlat soliq qo'mitasi 2014 yilning 1 yanvaridan boshlab O'zbekiston Respublikasi hududida barcha yuridik shaxslar tomonidan qo'llanilishi shart bo'lgan Hisobvaraq taqdim etdi.
     Eslatib o’tish lozimki, yuridik shaxslar tomonidan ushbu axborot e'lon qilinguniga qadar Hisobvaraq-fakturalarni eski shaklda rasmiylashtirilganligi qoidabuzarlik deb e'tirof etilmaydi.

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