213-modda. Javobgarlikka tortishni istisno etuvchi holatlar
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Shaxs soliqqa oid huquqbuzarlikni sodir etganlik uchun quyidagi holatlardan hech boʻlmaganda bittasi mavjud boʻlgan taqdirda javobgarlikka tortilishi mumkin emas:
1) soliqqa oid huquqbuzarlik holatining mavjud emasligi;
2) soliqqa oid huquqbuzarlikni sodir etishda shaxsning aybi mavjud emasligi;
3) soliqqa oid huquqbuzarlikni sodir etganlik uchun javobgarlikka tortish muddatlari oʻtib ketganligi.
Ushbu Kodeksda nazarda tutilgan boshqa holatlar mavjud boʻlganda ham shaxs soliqqa oid huquqbuzarlikni sodir etganlik uchun javobgarlikka tortilishi mumkin emas.
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.