453-modda. Soliq davri. Hisobot davri
The text of the Code is shown in Uzbek (Latin script); no translation is provided on this site.
Quyidagilar soliq davridir:
yuridik shaxslar uchun — chorak;
jismoniy shaxslar uchun — kalendar yil.
Quyidagilar hisobot davridir:
yuridik shaxslar uchun — bir oy;
jismoniy shaxslar uchun — kalendar yil.
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.