151-modda. Mutaxassisni jalb etish
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Zarur boʻlgan hollarda, soliq nazoratini amalga oshirishga doir harakatlarda ishtirok etish uchun soliq organi tomonidan maxsus bilim va koʻnikmalarga ega boʻlgan hamda ishning natijasidan manfaatdor boʻlmagan mutaxassis jalb etilishi mumkin.
Shaxsning mutaxassis sifatida jalb qilinishi soliq organi va mutaxassis oʻrtasidagi shartnoma asosida amalga oshiriladi.
Shaxsning mutaxassis sifatida ishtirok etishi uning guvoh sifatida aynan shu holatlar yuzasidan soʻroq qilinishi imkoniyatini istisno etmaydi.
The text is based on the version published on lex.uz as of 6 August 2026. Amendments published on 11 September and 21 October 2026 are not yet included in this text; check the current version on lex.uz. This Latin-script copy is for reference only.