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438-modda. Soliq davri

The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.

Kalendar yil soliq davri hisoblanadi.

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.