Soliq auditini o‘tkazish to‘g‘risida
XABARNOMA
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_________________________________ (sana)
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________________________________________________________________________________________________ (soliq organi nomi)
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shuni ma’lum qiladiki, soliq to‘lovchilarni tanlab olish natijasida olingan xavf omillarini tahlil qilish natijalariga ko‘ra, ________________________________________________________________________________
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(soliq to‘lovchi nomi)
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yuqori tavakkalchilikka mansub bo‘lgan soliq to‘lovchi sifatida tavsiflandi.
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Soliq auditi soliq to‘lovchining 20____-20____ yillardagi faoliyati bo‘yicha barcha turdagi soliq va yig‘imlari yoki ___________________________________________________________________________________ solig‘i bo‘yicha
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(aniq soliq turi ko‘rsatiladi)
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Soliq auditi ______ _______________ 20____ yilda boshlanadi.
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O‘zbekiston Respublikasi Soliq kodeksining 140-moddasi talablariga muvofiq soliq to‘lovchi soliq auditi boshlanguniga qadar quyidagi hujjatlar tayyorlab qo‘yilishi lozim:
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________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
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Soliq to‘lovchi ro‘yxatga olingan manzilida joylashmagan taqdirda, xabarnoma yuborilgan kundan e’tiboran besh ish kuni mobaynida soliq to‘lovchining haqiqatda joylashgan joyi bo‘yicha tasdiqlovchi hujjatlar nushalari ilova qilingan holda xabarnoma yuborgan soliq organiga ma’lumot berishi lozim.
Soliq to‘lovchi joylashgan joyini tasdiqlovchi hujjat bo‘lib quyidagilar hisoblanadi:
ko‘chmas mulkga bo‘lgan egalik huquqini tasdiqlovchi hujjat (undan foydalanish) nusxasi;
ko‘chmas mulkga egalik huquqi mavjud bo‘lgan shaxs bilan tuzilgan ijara shartnomasi nusxasi.
Soliq to‘lovchining rahbari (vaqtincha rahbar vazifasini bajaruvchi shaxs yoki imzo chekish huquqiga ega bo‘lgan o‘rinbosari) soliq to‘lovchining ro‘yxatga olingan (yoki joylashgan) manzilida bo‘lib, soliq auditi jarayonida ishtirok etishi ta’minlansin.
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__________________________________________
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______________________
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___________________________
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(soliq organi nomi)
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(imzo)
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(F.I.O.)
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Ijrochi: _______________________________________________________________
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(lavozimi, F.I.O. va telefon raqami)
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Soliq organlarining soliq audinini o‘tkazuvchi mansabdor shaxslariga mazkur
hududlarga yoki binolarga (bundan turar-joy binolari mustasno) kirishiga to‘sqinlik qilinganlik to‘g‘risidagi
D A L O L A T N O M A
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20_____yil “_______”_______________________
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_________________________________
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(dalolatnoma tuzilgan joy)
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________________________________________________________________________________________________ (dalolatnoma tuzgan mansabdor shaxsning lavozimi, F.I.O.)
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________________________________________________________________________________________________ (soliq organi buyrug‘i raqami, sanasi)
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________________________________________________________________________________________________ (soliq to‘lovchining nomi, STIR, joylashgan manzili)
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quyidagi xuquqbuzarlikni sodir etgan: ________________________________________________________________
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________________________________________________________________________________________________ (huquqbuzarlik sodir etilgan joyi, vaqti, bu xuquqbuzarlikning mazmuni,
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________________________________________________________________________________________________ agar soliq qonunchiligi buzilgan bo‘lsa, talabi buzilgan Soliq kodeksining moddasi
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yoki ____________________________________________________________________________________________ boshqa qonunchilik hujjatlarining nomi va moddasi/ bandi)
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________________________________________________________________________________________________________________________________________________________________________________________________
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Mazkur dalolatnomani tuzilishi soliq to‘lovchining bankdagi hisobvaraqlari bo‘yicha operatsiyalarini o‘n kundan ko‘p bo‘lmagan muddatga to‘xtatib turishga hamda soliq organi tekshirilayotgan shaxs to‘g‘risida o‘zida mavjud bo‘lgan ma’lumotlar yoki xuddi shunday soliq to‘lovchilar to‘g‘risidagi ma’lumotlar asosida to‘lanishi lozim bo‘lgan soliq summasini mustaqil tarzda aniqlashga sabab bo‘lishini ma’lum qilinadi.
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Holat yuzasidan huquqbuzarlik sodir etgan shaxsning tushuntirishi yoki dalolatnomani imzolashdan bosh torganligi:
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________________________________________________________________________________________________________________________________________________________________________________________________ (huquqbuzarlik tavsilotlari to‘g‘risida qisqacha ma’lumot sodir etgan harakat(harakatsizlik)lari bayoni)
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________________________________________________________________________________________________________________________________________________________________________________________________
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Dalolatnomaga qo‘shimchalar va ilovalar:
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________________________________________________________________________________________________ (video va fotosuratlar, guvohlar F.I.O.) va x.k)
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________________________________________________________________________________________________
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Huquqbuzarlik sodir etgan shaxsga Soliq kodeksining 21 va 22-moddalarida nazarda tutilgan xuquq va majburiyatlari tushuntirildi:
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____________________________________________________ (huquqbuzarlik sodir etgan shaxsning F.I.O.)
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____________________________(imzo)
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____________________________________________________ (guvohlarning F.I.O.)
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____________________________(imzo)
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____________________________________________________ (guvohlarning F.I.O.)
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____________________________(imzo)
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Bayonnomani tuzdim:
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____________________________________________________ (lavozimi va F.I.O.)
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____________________________(imzo)
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Ko‘zdan kechirish to‘g‘risida
B A Yo N N O M A
_______-son
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20_____yil “_______”_______________________
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_________________________________
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(bayonnoma tuzilgan joy)
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________________________________________________________________________________________________ (tekshirilayotgan tadbirkorlik subyektining nomi)
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_______________________________________________________________________________________________da _____________________________________________________________________________________________ning
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(soliq organi nomi)
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20__yil “___” ________dagi ____-sonli soliq auditini o‘tkazish haqidagi buyrug‘iga asosan soliq to‘lovchining ________________________________________________________________________________________________
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________________________________________________________________________________________________ (savdo shoxobchasi, ombori, daromad olish bilan bog‘liq boshqa obyektlari)
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faoliyati tekshirilib, ko‘zdan kechirildi.
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Ko‘zdan kechirish va olib qo‘yish soat____da boshlanib, soat____da tugallandi.
Ko‘zdan kechirish va olib qo‘yish ______________________________________________________________________
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(soliq organi mas’ul xodimining lavozimi, F.I.O.)
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________________________________________________________________________________________________________________________________________________________________________________________________
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tomonidan amalga oshirildi.
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Ko‘zdan kechirish jarayonida, _________________________________________________________________________
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(ko‘zdan kechirish
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________________________________________________________________________________________________ jarayonida ishtirok etgan va (yoki) hozir bo‘lgan shaxslar
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________________________________________________________________________________________________ va ularning familiyasi, ismi, otasining ismi, zarur hollarda manzillari)
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________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
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ishtirok etdi.
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Soliq to‘lovchiga hamda ko‘zdan kechirish jarayonida ishtirok etayotgan shaxslarga huquq va majburiyatlari tushuntirildi.
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(orqa tomoni)
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Ko‘zdan kechirish jarayoni ___________________________________________________________________________
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(apparat nomi, rusumi)
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vositasida fotosuratga olindi va (yoki) videoyozuvga tushirildi, fotosuratlar, videoyozuvlar ilova qilinadi.
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______________________________________ (soliq organi mas’ul xodimi lavozimi)
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_______________________(imzo)
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_________________________________(F.I.O.)
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_______________________(imzo)
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_________________________________(F.I.O.)
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Ishtirok etgan shaxslar:
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1._____________________________________ (soliq to‘lovchi
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_______________________(imzo)
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_________________________________(F.I.O.)
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2._____________________________________
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_______________________(imzo)
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_________________________________(F.I.O.)
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3._____________________________________
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_______________________(imzo)
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_________________________________(F.I.O.)
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Bayonnomaning bir nusxasini 20____yil “_____” ______________ kuni oldim:
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_______________________(imzo)
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_________________________________(F.I.O.)
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