ZAREGISTRIROVANO

MINISTERSTVOM YuSTITsII

RESPUBLIKI UZBEKISTAN

23.04.2014 g.

N 2200-4

POSTANOVLENIYe

03.04.2014 g.

O vnesenii izmeneniy i dopolneniy

v Polojeniye o poryadke ischisleniya i uplati

nalogov i drugiх obyazatelniх platejey s uchetom

vvedeniya minimalniх normativov chislennosti

rabotnikov i fonda oplati truda

V sootvetstvii s postanovleniyem Prezidenta Respubliki Uzbekistan ot 25 dekabrya 2013 goda N PP-2099 "O prognoze osnovniх makroekonomicheskiх pokazateley i parametraх Gosudarstvennogo byudjeta Respubliki Uzbekistan na 2014 god" Gosudarstvenniy nalogoviy komitet i Ministerstvo finansov Respubliki Uzbekistan POSTANOVLYaYuT:

1. Vnesti izmeneniya i dopolneniya v Polojeniye o poryadke ischisleniya i uplati nalogov i drugiх obyazatelniх platejey s uchetom vvedeniya minimalniх normativov chislennosti rabotnikov i fonda oplati truda, utverjdennoye postanovleniyem Gosudarstvennogo nalogovogo komiteta i Ministerstva finansov Respubliki Uzbekistan ot 2 fevralya 2011 goda NN 2011-5, 6 (reg. N 2200 ot 23 fevralya 2011 goda) (Sobraniye zakonodatelstva Respubliki Uzbekistan, 2011 g., N 7-8, st. 79), soglasno prilojeniyu.

2. Nastoyashcheye postanovleniye vstupayet v silu so dnya yego ofitsialnogo opublikovaniya.

Predsedatel

Gosudarstvennogo

nalogovogo komiteta                                                          B. Parpiyev

Ministr finansov                                                              R. Azimov

PRILOJENIYe

k Postanovleniyu

IZMENENIYa I DOPOLNENIYa,

vnosimiye v Polojeniye o poryadke ischisleniya

i uplati nalogov i drugiх obyazatelniх platejey

s uchetom vvedeniya minimalniх normativov

chislennosti rabotnikov i fonda oplati truda

1. V punkte 6:

v abzatse chetvertom sifri "3" i "2,998" zamenit sootvetstvenno siframi "2" i "2,725";

abzats pyatiy izlojit v sleduyushchey redaksii:

"Ustanovlenniy minimalniy razmer zarabotnoy plati sostavlyayet 96 105 sum.";

v abzatse shestom slova "sostavlyayet 2 683 900 sumov ((6 x 2,998 x 49 735) + (6 x 2,998 x 49 735) + (6 x 2,998 x 49 735))" zamenit slovami "sostavlyayet 4 713 950 sum. ((6 x 2,725 x 96 105) + (6 x 2,725 x 96 105) + (6 x 2,725 x 96 105))";

v abzatse sedmom sifru "3 426 000" zamenit sifroy "5 364 000".

2. V abzatse tretyem punkta 8 sifru "2,998" zamenit sifroy "2,725".

3. V prilojenii 5 sifri "20,5" i "79,5" zamenit sootvetstvenno siframi "19,2" i "80,8".

4. V prilojenii 6:

a) v primere 1:

abzats perviy izlojit v sleduyushchey redaksii:

"Primer 1. Po mini-marketu, raspolojennomu v gorode, imeyutsya sleduyushchiye danniye:";

v abzatse shestom sifri "7" i "8" zamenit sootvetstvenno siframi "6" i "7";

v abzatse sedmom sifri "8" i "9" zamenit sootvetstvenno siframi "7" i "8";

v abzatse vosmom sifri "3" i "2,998" zamenit sootvetstvenno siframi "2" i "2,725";

abzats devyatiy izlojit v sleduyushchey redaksii:

"Ustanovlenniy minimalniy razmer zarabotnoy plati sostavlyayet 96 105 sum.";

dopolnit abzatsem desyatim sleduyushchego soderjaniya:

"Sovokupnaya stavka platejey sostavlyayet 39%.";

abzatsi desyatiy - pyatnadsatiy schitat sootvetstvenno abzatsami odinnadsatim - shestnadsatim;

abzats odinnadsatiy izlojit v sleduyushchey redaksii:

"V sootvetstvii s ustanovlennoy formuloy (FOTmin = ChR х Tk х MRZP) minimalniy normativ fonda oplati truda po mini-marketu sostavlyayet: 8 х 2,725 х 96 105 = 2 095 089 sum. v mesyats. V kvartal summa minimalnogo normativnogo fonda oplati truda sostavila 6 285 267 sum.";

v abzatse dvenadsatom sifru "2 818 095" zamenit sifroy "5 625 105";

abzats chetirnadsatiy izlojit v sleduyushchey redaksii:

"BD = 6 285 267 - 5 625 105 = 660 162 sum.";

abzats shestnadsatiy izlojit v sleduyushchey redaksii:

"SD = 660 162 х 39% = 257 463 sum.";

b) v primere 2:

abzats perviy izlojit v sleduyushchey redaksii:

"Primer 2. Po kafe (bar otsutstvuyet), raspolojennomu v gorode Tashkente, imeyutsya sleduyushchiye danniye:";

tablitsu izlojit v sleduyushchey redaksii:

abzats vosmoy izlojit v sleduyushchey redaksii:

"Takim obrazom, minimalniy normativ chislennosti rabotnikov osnovnogo personala po dannomu kafe sostavlyayet: 0,25 х 15 + 2 + 1 = 7 rabotnikov.";

v abzatse devyatom sifri "10" i "12" zamenit sootvetstvenno siframi "7" i "9";

v abzatse desyatom sifri "4" i "3,297" zamenit sootvetstvenno siframi "3" i "2,998";

abzats odinnadsatiy izlojit v sleduyushchey redaksii;

"Ustanovlenniy minimalniy razmer zarabotnoy plati sostavlyayet 96 105 sum.";

dopolnit abzatsem dvenadsatim sleduyushchego soderjaniya:

"Sovokupnaya stavka platejey sostavlyayet 39%.";

abzatsi dvenadsatiy - semnadsatiy schitat sootvetstvenno abzatsami trinadsatim - vosemnadsatim;

abzats trinadsatiy izlojit v sleduyushchey redaksii:

"V sootvetstvii s ustanovlennoy formuloy (FOTmin = ChR x Tk x MRZP) minimalniy normativ fonda oplati truda po dannomu kafe: 9 x 2,998 x 96 105 = 2 593 105 sum. v mesyats. V kvartal summa minimalnogo normativnogo fonda oplati truda sostavila 7 779 315 sum.";

v abzatse chetirnadsatom sifru "4 722 516" zamenit sifroy "6 795 010";

abzats shestnadsatiy izlojit v sleduyushchey redaksii:

"BD = 7 779 315 - 6 795 010 = 984 305 sum.";

abzats vosemnadsatiy izlojit v sleduyushchey redaksii:

"SD = 984 305 х 39% = 383 879 sum.";

v) v primere 3:

v abzatse pyatom sifru "9,8" zamenit sifroy "10";

abzats sedmoy izlojit v sleduyushchey redaksii:

"Ustanovlenniy minimalniy razmer zarabotnoy plati sostavlyayet 96 105 sum.";

dopolnit abzatsem vosmim sleduyushchego soderjaniya:

"Sovokupnaya stavka platejey sostavlyayet 39%.";

abzatsi vosmoy - chetirnadsatiy schitat sootvetstvenno abzatsami devyatim - pyatnadsatim;

abzats devyatiy izlojit v sleduyushchey redaksii:

"V sootvetstvii s ustanovlennoy formuloy (FOTmin = ChRnorm (ChRGPnorm) x Tk x Ko x MRZP) minimalniy normativ mesyachnogo fonda oplati truda rabochiх-stroiteley (FOTmin) sostavlyayet: 10 x 3,297 x 1,15 x 96 105 = 3 643 869 sum.";

v abzatse desyatom sifri "1 848 013" i "5 544 039" zamenit sootvetstvenno siframi "3 643 869" i "10 931 607";

v abzatse odinnadsatom slova "4 712 433 sum." zamenit slovami "9 975 809 sum.";

abzats trinadsatiy izlojit v sleduyushchey redaksii:

"BD = 10 931 607 - 9 975 809 = 955 798 sum.";

abzats pyatnadsatiy izlojit v sleduyushchey redaksii:

"SD = 955 798 х 39% = 372 761 sum.".

"Sobraniye zakonodatelstva Respubliki Uzbekistan",

28 aprelya 2014 g., N 17, st. 198