290-modda. Soliqni hisoblab chiqarish tartibi
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Soliqni hisoblab chiqarish soliq solinadigan bazadan va soliqning belgilangan stavkalaridan kelib chiqqan holda amalga oshiriladi.
Import qilingan, aksiz toʻlanadigan, oʻziga nisbatan aralash — advalor va qatʼiy belgilangan soliq stavkalari belgilangan tovarlar boʻyicha soliq soliq bazasi va advalor stavkadan kelib chiqqan holda hisoblab chiqariladi. Bunda soliq summasi qatʼiy belgilangan stavka qoʻllanilgan holda hisoblab chiqarilgan summadan kam boʻlishi 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.