152-modda. Tarjimonning ishtiroki
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 tarjimon jalb etilishi mumkin.
Ishning natijasidan manfaatdor boʻlmagan, tarjima qilish uchun zarur darajada til biladigan yoki kar yoxud soqov jismoniy shaxsning imo-ishoralarini tushunadigan shaxs tarjimonlik qilishi mumkin.
Shaxsning tarjimon sifatida jalb qilinishi soliq organi va tarjimon oʻrtasidagi shartnoma asosida amalga oshiriladi.
Tarjimon soliq organi mansabdor shaxsining chaqiruviga binoan kelishi va oʻziga topshirilgan tarjimani aniq bajarishi shart.
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.