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Mehnat staji hisoblanishi uchun kimlar ixtiyoriy tartibda soliq to‘lashlari mumkin?

📃Soliq kodeksining 408-moddasiga asosan, mehnat stajini hisoblab chiqarish uchun quyidagi jismoniy shaxslar tomonidan yiliga BHM*ning kamida bir baravari miqdorida ixtiyoriy tartibda ijtimoiy soliq to‘lanishi mumkin:

👉 o‘zini o‘zi band qilgan shaxslar;

👉 shaxsiy tomorqa yer uchastkalarida band bo‘lgan yoki mazkur maydonda chorvachilik (qoramol, qo‘ylar, echkilar, otlar va boshqalar), issiqxona xo‘jaligi, parrandachilik (tovuqlar, bedanalar, kurkalar, g‘ozlar, o‘rdaklar), quyonchilik, asalarichilik, baliqchilik, bog‘dorchilik, limonchilik, gulchilik bilan shug‘ullanayotgan shaxsiy tomorqa yer uchastkalarining egalari yoki ularning oila a’zolari bo‘lgan fuqarolar (ularga tegishli tomorqa yer uchastkasining maydonidan yoki ular tomonidan parvarish qilinayotgan uy hayvonlari va parrandalarning sonidan qat’i nazar);

👉 dehqon xo‘jaligining a’zolari (bundan dehqon xo‘jaligi boshlig‘i mustasno) va dehqon xo‘jaligida band bo‘lgan jismoniy shaxslar;

👉 mehnat shartnomasi asosida chet elda yollanib ishlayotgan O‘zbekiston Respublikasi fuqarolari;

👉 O‘zbekiston Respublikasining davlat organlari va boshqa tashkilotlari tomonidan chet davlatlarda tashkil etilgan (ochilgan) savdo uylarida, vakolatxonalarda (shu jumladan yuridik shaxs tashkil etmasdan), tashkilotlarda ishlayotgan O‘zbekiston Respublikasi fuqarolari;

👉 ishlamaydigan eri (xotini) uchun soliq to‘lovini amalga oshiruvchi ishlayotgan fuqarolar.

* 2025-yil 1-avgustdan bazaviy hisoblash miqdori (BHM)  – 412 000 so‘m.



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Mehnat staji hisoblanishi uchun kimlar ixtiyoriy tartibda soliq to‘lashlari mumkin?

📃Soliq kodeksining 408-moddasiga asosan, mehnat stajini hisoblab chiqarish uchun quyidagi jismoniy shaxslar tomonidan yiliga BHM*ning kamida bir baravari miqdorida ixtiyoriy tartibda ijtimoiy soliq to‘lanishi mumkin:

👉 o‘zini o‘zi band qilgan shaxslar;

👉 shaxsiy tomorqa yer uchastkalarida band bo‘lgan yoki mazkur maydonda chorvachilik (qoramol, qo‘ylar, echkilar, otlar va boshqalar), issiqxona xo‘jaligi, parrandachilik (tovuqlar, bedanalar, kurkalar, g‘ozlar, o‘rdaklar), quyonchilik, asalarichilik, baliqchilik, bog‘dorchilik, limonchilik, gulchilik bilan shug‘ullanayotgan shaxsiy tomorqa yer uchastkalarining egalari yoki ularning oila a’zolari bo‘lgan fuqarolar (ularga tegishli tomorqa yer uchastkasining maydonidan yoki ular tomonidan parvarish qilinayotgan uy hayvonlari va parrandalarning sonidan qat’i nazar);

👉 dehqon xo‘jaligining a’zolari (bundan dehqon xo‘jaligi boshlig‘i mustasno) va dehqon xo‘jaligida band bo‘lgan jismoniy shaxslar;

👉 mehnat shartnomasi asosida chet elda yollanib ishlayotgan O‘zbekiston Respublikasi fuqarolari;

👉 O‘zbekiston Respublikasining davlat organlari va boshqa tashkilotlari tomonidan chet davlatlarda tashkil etilgan (ochilgan) savdo uylarida, vakolatxonalarda (shu jumladan yuridik shaxs tashkil etmasdan), tashkilotlarda ishlayotgan O‘zbekiston Respublikasi fuqarolari;

👉 ishlamaydigan eri (xotini) uchun soliq to‘lovini amalga oshiruvchi ishlayotgan fuqarolar.

* 2025-yil 1-avgustdan bazaviy hisoblash miqdori (BHM)  – 412 000 so‘m.

BY Samarqand viloyati soliq boshqarmasi


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This ability to mix the public and the private, as well as the ability to use bots to engage with users has proved to be problematic. In early 2021, a database selling phone numbers pulled from Facebook was selling numbers for $20 per lookup. Similarly, security researchers found a network of deepfake bots on the platform that were generating images of people submitted by users to create non-consensual imagery, some of which involved children. 'Wild West' At the start of 2018, the company attempted to launch an Initial Coin Offering (ICO) which would enable it to enable payments (and earn the cash that comes from doing so). The initial signals were promising, especially given Telegram’s user base is already fairly crypto-savvy. It raised an initial tranche of cash – worth more than a billion dollars – to help develop the coin before opening sales to the public. Unfortunately, third-party sales of coins bought in those initial fundraising rounds raised the ire of the SEC, which brought the hammer down on the whole operation. In 2020, officials ordered Telegram to pay a fine of $18.5 million and hand back much of the cash that it had raised. Telegram has gained a reputation as the “secure” communications app in the post-Soviet states, but whenever you make choices about your digital security, it’s important to start by asking yourself, “What exactly am I securing? And who am I securing it from?” These questions should inform your decisions about whether you are using the right tool or platform for your digital security needs. Telegram is certainly not the most secure messaging app on the market right now. Its security model requires users to place a great deal of trust in Telegram’s ability to protect user data. For some users, this may be good enough for now. For others, it may be wiser to move to a different platform for certain kinds of high-risk communications. The Security Service of Ukraine said in a tweet that it was able to effectively target Russian convoys near Kyiv because of messages sent to an official Telegram bot account called "STOP Russian War."
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