346-modda. Soliq agentining javobgarligi
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Soliq summasi toʻlov manbaida ushlab qolinmagan taqdirda, soliq agenti soliqning ushlab qolinmagan summasini va u bilan bogʻliq penya summasini qonun hujjatlariga muvofiq budjetga kiritishi 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.