31-modda. Yakka tartibdagi tadbirkorlar
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Belgilangan tartibda roʻyxatdan oʻtgan va yuridik shaxs tashkil etmagan holda tadbirkorlik faoliyatini amalga oshiradigan jismoniy shaxs yakka tartibdagi tadbirkor hisoblanadi.
Yuridik shaxs tashkil etmagan holda tadbirkorlik faoliyatini amalga oshiruvchi, biroq yakka tartibdagi tadbirkor sifatida roʻyxatdan oʻtmagan jismoniy shaxslarga soliq solish va ularga nisbatan javobgarlik choralarini qoʻllash maqsadida yakka tartibdagi tadbirkor sifatida qaraladi.
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.