2013 ro.l1a
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman cocmoum u3 nRmu pa3ae1toB: B nepBo.M pa3ae1te ny61tuKy10mcR 3aKont Pecny61tuKu Y36eKucman u nocmanoB1tenuR na1tam O1tuii Max1tuca Pecny61tuKu Y36eKucman; Bo Bmopo.M pa3ae1te ny61tuKy10mcR yKa3t, nocmanoB1tenuR u pacno- pRxenuR Ilpe3uaenma Pecny61tuKu Y36eKucman; B mpembe.M pa3ae1te ny61tuKy10mcR nocmanoB1tenuR u pacnopRxenuR Ka6unema MunucmpoB Pecny61tuKu Y36eKucman; B ttemBepmo.M pa3ae1te ny61tuKy10mcR pew,enuR Koncmumyl{uonno�o cyaa Pecny61tuKu Y36eKucman; B nRmo.M pa3ae1te ny61tuKy10mcR nop.MamuBno-npaBoBte aKmt .Munu- cmepcmB, �ocyaapcmBenntX Ko.MumemoB u Beao.McmB, 3ape�ucmpupoBan- nte MunucmepcmBo.M 10cmul{uu Pecny61tuKu Y36eKucman.
YTBep,LHTb 6IO,LMeTHIH KO,LeKc Pecrry6JIHKH Ys6eKHcTaH.
Ka6HHeTy MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH B Te니eHHe 2014 H 2015 rO,LOB: O6ecrre니HTb rrOcTOHHHIH H BcecTOpOHHHH MOHHTOpHHr H aHaJIHs rrpaKTH- 니ecKOrO ,LeHcTBHH H 3짜짜eKTHBHOcTH HOpM 6IO,LMeTHOrO KO,LeKca Pecrry6JIHKH Ys6eKHcTaH; rrpH HeO6xO,LHMOcTH BHOcHTb B ycTaHOBJIeHHOM rrOpH,LKe rrpe,LJIOMeHHH, HarrpaBJIeHHIe Ha ,LaJIbHeHwee cOBepweHcTBOBaHHe OT,LeJIbHIx HOpM 6IO,LMeT- HOrO KO,LeKca Pecrry6JIHKH Ys6eKHcTaH.
HacTOH山HH 3aKOH BcTyrraeT B cHJIy c 1 HHBapH 2014 rO,La. ilpe3H.l1eHT Pecny6JIHKH Y36eKHcTaH H. KAPHMOB r. TawKeHT, 26 ,LeKa6pH 2013 r., Q 3PY-360 Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �. 2 52 (I) ― 111 ― BIO.l11KeTHiH Ko.l1eKc Pecny6JIHKH Y36eKHcTaH O6maB qacTh Pa3.l1eJI I. O6mHe noJIo1KeHHB rJIaBa 1. OcHoBHie noJIo1KeHHB
HacTOH山HH KO,LeKc peryJIHpyeT OTHOweHHH B O6JIacTH 짜OpMHpOBaHHH, cOcTaBJIeHHH, paccMOTpeHHH, rrpHHHTHH, yTBepM,LeHHH, HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI Pecrry6JIHKH Ys6eKHcTaH (,LaJIee — 6IO,LMeTI 6IO,LMeT- HOH cHcTeMI), rOcy,LapcTBeHHIx saHMcTBOBaHHH H KOHTpOJIH sa HcrrOJIHeHHeM 6IO,LMeTHOrO saKOHO,LaTeJIbcTBa.
6IO,LMeTHOe saKOHO,LaTeJIbcTBO cOcTOHT Hs HacTOH山erO KO,LeKca H HHIx aKTOB saKOHO,LaTeJIbcTBa. HOpMI 6IO,LMeTHOrO saKOHO,LaTeJIbcTBa, cO,LepMa山HecH B HHIx aKTax sa- KOHO,LaTeJIbcTBa, ,LOJIMHI cOOTBeTcTBOBaTb HacTOH山eMy KO,LeKcy. EcJIH MeM,LyHapO,LHIM ,LOrOBOpOM Pecrry6JIHKH Ys6eKHcTaH ycTaHOBJIeHI HHIe rrpaBHJIa, 니eM Te, KOTOpIe rrpe,LycMOTpeHI 6IO,LMeTHIM saKOHO,LaTeJIbcTBOM Pec- rry6JIHKH Ys6eKHcTaH, TO rrpHMeHHIOTcH rrpaBHJIa MeM,LyHapO,LHOrO ,LOrOBOpa.
.l1eKce
B HacTOH山eM KO,LeKce rrpHMeHHIOTcH cJIe,LyIO山He OcHOBHIe rrOHHTHH:
o6opoTHaB KaccoBaB HaJIHqHocTh
— MHHHMaJIbHO ,LOrrycTHMIH pasMep 6IO,LMeTHIx cpe,LcTB, HaxO,LH山HxcH Ha KasHa니eHcKHx JIHIJeBIx c니eTax pecrry6-
JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO
6IO,LMeTa rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB H rOpO,LOB Ha 짜HHaHcOBIH
rO,L;
6IO.l11KeTHie accHrHoBaHHB
— ,LeHeMHIe cpe,LcTBa, rrpe,LycMaTpHBaeMIe 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB Hs 「Ocy,LapcTBeH-
HOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIe-
BIx 짜OH,LOB;
6IO.l11KeTHiH npouecc
— rrpOIJecc 짜OpMHpOBaHHH, cOcTaBJIeHHH, paccMOT-
peHHH, rrpHHHTHH, yTBepM,LeHHH H HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTe-
MI, KOHTpOJIH sa Hx HcrrOJIHeHHeM, rrO,LrOTOBKH H yTBepM,LeHHH OT니eTOB O6
HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, a TaKMe BsaHMOOTHOweHHH MeM,Ly HHMH;
yqacTHHKH 6IO.l11KeTHoro npouecca
— OpraHI rOcy,LapcTBeHHOH BJIac-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 112 ― 2 52 (I)
TH H yrrpaBJIeHHH, OpraHI rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH, 6IO,LMeT-
HIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB;
pacnopB.l1HTeJIh 6IO.l11KeTHiX cpe.l1cTB
— IOpH,LH니ecKOe JIHIJO, HMeIO-
山ee rrO,LBe,LOMcTBeHHIe OpraHHsaIJHH, rrOJIy니aIO山He cpe,LcTBa Hs pecrry6JIHKaH- cKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, a TaKMe 6IO,LMeTHaH OpraHHsaIJHH HJIH
rrOJIy니aTeJIb 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIe Hs pecrry6JIHKaHcKOrO 6IO,L-
MeTa Pecrry6JIHKH Ys6eKHcTaH;
6IO.l11KeTHie noJIHoMoqHB
— rrOJIHOMO니HH y니acTHHKOB 6IO,LMeTHOrO rrpO-
IJecca B O6JIacTH 6IO,LMeTHIx OTHOweHHH;
6IO.l11KeTHaB ccy.l1a
— ,LeHeMHIe cpe,LcTBa, BI,LeJIHeMIe Ha BOsBpaTHOH
OcHOBe Hs BIwecTOH山erO 6IO,LMeTa B HHMecTOH山HH 6IO,LMeT, a TaKMe rOcy-
,LapcTBeHHIM IJeJIeBIM 짜OH,LaM, IOpH,LH니ecKOMy JIHIJy-pesH,LeHTy;
6IO.l11KeTHiH 3anpoc
— ,LOKyMeHT, rrpe,LycMaTpHBaIO山HH O6OcHOBaHHe rrO-
Tpe6HOcTH Ha rrOJIy니eHHe 6IO,LMeTHIx accHrHOBaHHH Ha rrpe,LcTOH山HH rrepHO,L;
BHe6IO.l11KeTHie 6IO,LMeTHOH OpraHHsaIJHeH HBJIHeTcH HeKOMMep니ecKaH OpraHHsaIJHH, cOs,LaH- HaH rrO peweHHIO OpraHOB rOcy,LapcTBeHHOH BJIacTH B ycTaHOBJIeHHOM rrOpH,LKe
,LJIH Ocy山ecTBJIeHHH rOcy,LapcTBeHHIx 짜yHKIJHH, cO,LepMa山aHcH sa c니eT cpe,LcTB
「Ocy,LapcTBeHHOrO 6IO,LMeTa.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 115 ―
YcJIOBHH 짜HHaHcHpOBaHHH H rrOpH,LOK Be,LeHHH 6IO,LMeTHOrO y니eTa 6IO,LMeT-
HIx OpraHHsaIJHH Orrpe,LeJIHIOTcH 6IO,LMeTHIM saKOHO,LaTeJIbcTBOM. ITOJIy니aTeJIeM 6IO,LMeTHIx cpe,LcTB HBJIHeTcH IOpH,LH니ecKOe HJIH 짜HsH니ec-
KOe JIHIJO, rrOJIy니aIO山ee cpe,LcTBa Hs 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
ITOJIy니aTeJIb 6IO,LMeTHIx cpe,LcTB He MOMeT O6JIa,LaTb cTaTycOM 6IO,LMeT-
HOH OpraHHsaIJHH.
YcJIOBHH 짜HHaHcHpOBaHHH rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB sa c니eT cpe,LcTB
「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB
Orrpe,LeJIHIOTcH 6IO,LMeTHIM saKOHO,LaTeJIbcTBOM.
rJIaBa 2. iloHBTHe H npHHuHni 6IO.l11KeTHoH cHcTeMi 6IO,LMeTHaH cHcTeMa rrpe,LcTaBJIHeT cO6OH cOBOKyrrHOcTb 6IO,LMeTOB Bcex
ypOBHeH, 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB H BHe6IO,LMeTHIx
짜OH,LOB 6IO,LMeTHIx OpraHHsaIJHH, rrpHHIJHrrOB rrOcTpOeHHH H OpraHHsaIJHH
6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, BsaHMOOTHOweHHH MeM,Ly HHMH, BOsHHKaIO-
山Hx B xO,Le 6IO,LMeTHOrO rrpOIJecca. 6IO,LMeTHaH cHcTeMa OcHOBIBaeTcH Ha cJIe,LyIO山Hx rrpHHIJHrrax:
e,LHHcTBO 6IO,LMeTHOH cHcTeMI;
cOOTBeTcTBHe 6IO,LMeTHOH cHcTeMI a,LMHHHcTpaTHBHO-TeppHTOpHaJIbHOMy
ycTpOHcTBy Pecrry6JIHKH Ys6eKHcTaH;
c6aJIaHcHpOBaHHOcTb H BsaHMOcBHsb 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
rrpOrHOsHpOBaHHe ,LOxO,LOB H rrJIaHHpOBaHHe pacxO,LOB 6IO,LMeTOB 6IO,LMeT-
HOH cHcTeMI;
a,LpecHOcTb H IJeJIeBOH xapaKTep HcrrOJIbsOBaHHH cpe,LcTB 6IO,LMeTOB 6IO,L-
MeTHOH cHcTeMI;
caMOcTOHTeJIbHOcTb 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
pesyJIbTaTHBHOcTb HcrrOJIbsOBaHHH cpe,LcTB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
e,LHHcTBO KaccI;
OTBeTcTBeHHOcTb y니acTHHKOB 6IO,LMeTHOrO rrpOIJecca; OTKpITOcTb. 6IO,LMeTHaH cHcTeMa ,LOJIMHa cOOTBeTcTBOBaTb a,LMHHHcTpaTHBHO-TeppHTO-
pHaJIbHOMy ycTpOHcTBy Pecrry6JIHKH Ys6eKHcTaH. 1KeToB 6IO.l11KeTHoH cHcTeMi
06beM rrpe,LycMOTpeHHIx B 6IO,LMeTax 6IO,LMeTHOH cHcTeMI pacxO,LOB
,LOJIMeH cOOTBeTcTBOBaTb cyMMapHOMy O6beMy Hx ,LOxO,LOB H HcTO니HHKOB rrO-
KpITHH ,Le짜HIJHTa.
ITpH cOcTaBJIeHHH H HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI cpe,L-
cTBa 6IO,LMeTOB MOryT rrepepacrrpe,LeJIHTbcH MeM,Ly HHMH ,LJIH O6ecrre니eHHH Hx c6aJIaHcHpOBaHHOcTH. HHB pacXo.l1oB 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
ITpH cOcTaBJIeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI ,LOxO,LI rrpOrHOsHpy-
IOTcH rrO KOHKpeTHIM Hx HcTO니HHKaM, a pacxO,LI rrJIaHHpyIOTcH rrO HarrpaBJIeHH-
HM B cOOTBeTcTBHH c 6IO,LMeTHOH KJIaccH짜HKaIJHeH. 3oBaHHB cpe.l1cTB 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
Cpe,LcTBa 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI BI,LeJIHIOTcH KOHKpeTHIM 6IO,L-
MeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB c HcrrOJIbsOBaHHeM
Hx Ha 짜HHaHcHpOBaHHe Orrpe,LeJIeHHIx IJeJIeH. 6IO,LMeTI 6IO,LMeTHOH cHcTeMI HBJIHIOTcH caMOcTOHTeJIbHIMH. 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
ITpH cOcTaBJIeHHH H HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI y니acT-
HHKH 6IO,LMeTHOrO rrpOIJecca B paMKax rrpe,LOcTaBJIeHHIx HM rrOJIHOMO니HH Hc-
xO,LHT Hs HeO6xO,LHMOcTH ,LOcTHMeHHH pesyJIbTaTa c HcrrOJIbsOBaHHeM Orrpe,Le-
JIeHHOrO 6IO,LMeTaMH 6IO,LMeTHOH cHcTeMI O6beMa cpe,LcTB. Bce ,LOxO,LI 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI sa니HcJIHIOTcH Ha E,LHHIH
KasHa니eHcKHH c니eT, H OrrJIaTa Hx pacxO,LOB Ocy山ecTBJIHeTcH c 3TOrO c니eTa.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 117 ― npouecca
ITpHHIJHrr OTBeTcTBeHHOcTH y니acTHHKOB 6IO,LMeTHOrO rrpOIJecca saKJIIO니aeTcH
B TOM, 니TO KaM,LIH y니acTHHK 6IO,LMeTHOrO rrpOIJecca HeceT OTBeTcTBeHHOcTb
sa cBOH ,LeHcTBHH Ha KaM,LOH cTa,LHH 6IO,LMeTHOrO rrpOIJecca. ITpHHIJHrr OTKpITOcTH OsHa니aeT:
OTKpITOcTb ,LJIH O6山ecTBa H cpe,LcTB MaccOBOH HH짜OpMaIJHH rrpOIJe,Lyp
paccMOTpeHHH H rrpHHHTHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,Lap-
cTBeHHIx IJeJIeBIx 짜OH,LOB;
O6HapO,LOBaHHe (Orry6JIHKOBaHHe) HH짜OpMaIJHH O6 yTBepM,LeHHOM 「Ocy,Lap-
cTBeHHOM 6IO,LMeTe H 6IO,LMeTax rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B cpe,L-
cTBax MaccOBOH HH짜OpMaIJHH H Ha O짜HIJHaJIbHOM Be6-caHTe MHHHcTepcTBa
짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH;
Orry6JIHKOBaHHe B cpe,LcTBax MaccOBOH HH짜OpMaIJHH, a TaKMe pasMe山e-
HHe H O6HOBJIeHHe Ha O짜HIJHaJIbHOM Be6-caHTe MHHHcTepcTBa 짜HHaHcOB Pec-
rry6JIHKH Ys6eKHcTaH HH짜OpMaIJHH O xO,Le HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,L-
MeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
rJIaBa 3. BIO.l11KeTHaB KJIaccH 6IO,LMeTHaH KJIaccH짜HKaIJHH rrpe,LcTaBJIHeT cO6OH rpyrrrrHpOBKy ,LOxO,LOB H
pacxO,LOB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, a TaKMe HcTO니HHKOB rrOKpITHH
,Le짜HIJHTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa H HcrrOJIbsyeTcH ,LJIH cHcTeMaTHsaIJHH
짜OpMHpOBaHHH, cOcTaBJIeHHH H HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI.
6IO,LMeTHaH KJIaccH짜HKaIJHH paspa6aTIBaeTcH B cOOTBeTcTBHH c MeM,Ly-
HapO,LHIMH KJIaccH짜HKaIJHOHHIMH cHcTeMaMH H yTBepM,LaeTcH MHHHcTepcTBOM
짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH. CocTaB
6IO.l11KeTHoH
KJIaccH 0cHOBHIMH rrpHHIJHrraMH 6IO,LMeTHOH KJIaccH짜HKaIJHH HBJIHIOTcH rrOJIHOTa,
e,LHHcTBO H BsaHMHOe cOOTBeTcTBHe.
ITpHHIJHrr rrOJIHOTI 6IO,LMeTHOH KJIaccH짜HKaIJHH rrpe,LycMaTpHBaeT OxBaT
Bcex y니acTHHKOB 6IO,LMeTHOrO rrpOIJecca.
ITpHHIJHrr e,LHHcTBa 6IO,LMeTHOH KJIaccH짜HKaIJHH OsHa니aeT rrpHMeHeHHe
BceMH y니acTHHKaMH 6IO,LMeTHOrO rrpOIJecca e,LHHOH 6IO,LMeTHOH KJIaccH짜HKaIJHH.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 118 ― 2 52 (I)
ITpHHIJHrr BsaHMHOrO cOOTBeTcTBHH 6IO,LMeTHOH KJIaccH짜HKaIJHH OsHa니aeT,
니TO KO,LI 6IO,LMeTHOH KJIaccH짜HKaIJHH He rrpHMeHHIOTcH O,LHOBpeMeHHO ,LJIH y니eTa
pasJIH니HIx BH,LOB OrrepaIJHH 6IO,LMeTHOrO rrpOIJecca. KJIaccH cHcTeMi
pacXo.l1oB
6IO.l11KeToB
6IO.l11KeTHoH
KJIaccH짜HKaIJHH pacxO,LOB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI rrpe,LcTaBJIHeT
cO6OH KO,LHpOBKy pacxO,LOB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI H OTpaMaeT Hx
HarrpaBJIeHHe.
CTpyKTypa cOcTOHT Hs:
KJIaccH짜HKaIJHH
pacxO,LOB 6IO,LMeTOB
6IO,LMeTHOH
cHcTeMI
KJIaccH짜HKaIJHH HcTO니HHKOB cpe,LcTB H ypOBHeH 6IO,LMeTOB 6IO,LMeTHOH
cHcTeMI;
짜yHKIJHOHaJIbHOH KJIaccH짜HKaIJHH;
OpraHHsaIJHOHHOH KJIaccH짜HKaIJHH;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 119 ―
3KOHOMH니ecKOH KJIaccH짜HKaIJHH;
TeppHTOpHaJIbHOH KJIaccH짜HKaIJHH.
KJIaccH짜HKaIJHH HcTO니HHKOB cpe,LcTB H ypOBHeH 6IO,LMeTOB 6IO,LMeTHOH
cHcTeMI rrpHMeHHeTcH ,LJIH Orrpe,LeJIeHHH rrpHHa,LJIeMHOcTH Ocy山ecTBJIHeMIx
pacxO,LOB cOOTBeTcTByIO山HM HcTO니HHKaM cpe,LcTB H ypOBHHM 6IO,LMeTOB.
MHqecKHM npH3HaKaM
PacxO,LI 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI rrO 3KOHOMH니ecKHM rrpHsHaKaM
BKJIIO니aIOT cJIe,LyIO山He rpyrrrrI pacxO,LOB:
rrepBaH rpyrrrra — sapa6OTHaH rrJIaTa, rreHcHH, rrOcO6HH, cTHrreH,LHH, KOM-
rreHcaIJHOHHIe BIrrJIaTI H MaTepHaJIbHaH rrOMO山b MaJIOO6ecrre니eHHIM ceMbHM; BTOpaH rpyrrrra — OT니HcJIeHHH Ha cOIJHaJIbHIe HyM,LI;
TpeTbH rpyrrrra — KarrHTaJIbHIe BJIOMeHHH (B cOOTBeTcTBHH c a,LpecHIMH
crrHcKaMH, rrpe,LycMOTpeHHIMH 「Ocy,LapcTBeHHOH HHBecTHIJHOHHOH rrpOrpaMMOH); 니eTBepTaH rpyrrrra — ,LpyrHe pacxO,LI.
KOHKpeTHIe cTaTbH rrO rpyrrrraM pacxO,LOB Orrpe,LeJIHIOTcH B cOOTBeTcTBHH
c 6IO,LMeTHOH KJIaccH짜HKaIJHeH. rocy.l1apcTBeHHoro 6IO.l11KeTa
KJIaccH짜HKaIJHH HcTO니HHKOB rrOKpITHH ,Le짜HIJHTa 「Ocy,LapcTBeHHOrO 6IO,L-
MeTa rrpe,LcTaBJIHeT cO6OH Hx rpyrrrrHpOBKy rrO BHyTpeHHHM H BHewHHM HcTO니- HHKaM.
rJIaBa 4. BIO.l11KeTHie noJIHoMoqHB ny6JIHKH Y36eKHcTaH
Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH:
OpraHHsyeT H KOOp,LHHHpyeT rrpOIJecc paspa6OTKH rrpOeKTOB 「Ocy,LapcTBeH-
HOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB, a TaKMe Oc-
HOBHIx HarrpaBJIeHHH HaJIOrOBOH H 6IO,LMeTHOH rrOJIHTHKH;
HarrpaBJIHeT B C니eTHyIO rraJIaTy Pecrry6JIHKH Ys6eKHcTaH rrpOeKTI 「Ocy-
,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB, a TaKMe
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 120 ― 2 52 (I)
OcHOBHIx HarrpaBJIeHHH HaJIOrOBOH H 6IO,LMeTHOH rrOJIHTHKH ,LJIH paccMOTpeHHH
H rrpe,LcTaBJIeHHH cOOTBeTcTByIO山erO saKJIIO니eHHH;
paccMaTpHBaeT H yTBepM,LaeT rrpOeKT 6IO,LMeTHOrO rrOcJIaHHH;
rrpe,LcTaBJIHeT 6IO,LMeTHOe rrOcJIaHHe B rraJIaTI 0JIHH MaMJIHca Pecrry6JIH- KH Ys6eKHcTaH;
KOOp,LHHHpyeT H KOHTpOJIHpyeT ,LeHTeJIbHOcTb OpraHOB rOcy,LapcTBeHHOrO
yrrpaBJIeHHH rrO HcrrOJIHeHHIO 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,Lap-
cTBeHHIx IJeJIeBIx 짜OH,LOB;
eMeKBapTaJIbHO paccMaTpHBaeT OT니eTI O6 HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO
6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
HarrpaBJIHeT B C니eTHyIO rraJIaTy Pecrry6JIHKH Ys6eKHcTaH OT니eTI O6 Hc-
rrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx
짜OH,LOB sa rrpOwe,LwHH 짜HHaHcOBIH rO,L ,LJIH rrpOBe,LeHHH BHewHerO ay,LHTa H
OIJeHKH;
rrpe,LcTaBJIHeT Ha yTBepM,LeHHe B 3aKOHO,LaTeJIbHyIO rraJIaTy 0JIHH MaM-
JIHca Pecrry6JIHKH Ys6eKHcTaH OT니eTI O6 HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,L-
MeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB sa cOOTBeTcTByIO山HH rrepHO,L;
paccMaTpHBaeT rrpe,LJIOMeHHH O BHeceHHH HsMeHeHHH B rrapaMeTpI 「Ocy-
,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B
Te니eHHe 짜HHaHcOBOrO rO,La B cJIy니aHx, rrpe,LycMOTpeHHIx cTaTbHMH 144, 145
H 149 HacTOH山erO KO,LeKca;
rrpHHHMaeT peweHHH O6 HcrrOJIbsOBaHHH ,LOrrOJIHHTeJIbHIx HcTO니HHKOB pec-
rry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
rrpHHHMaeT peweHHH O6 HcrrOJIbsOBaHHH cpe,LcTB pesepBHOrO 짜OH,La Ka6H-
HeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH MOMeT Ocy山ecTBJIHTb H HHIe
6IO,LMeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. JIHKH Y36eKHcTaH
C니eTHaH rraJIaTa Pecrry6JIHKH Ys6eKHcTaH:
rrpe,LcTaBJIHeT B Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH saKJIIO니e-
HHe rrO rrpOeKTaM 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx
IJeJIeBIx 짜OH,LOB, a TaKMe OcHOBHIx HarrpaBJIeHHH HaJIOrOBOH H 6IO,LMeTHOH
rrOJIHTHKH;
Ocy山ecTBJIHeT BHewHHH ay,LHT H OIJeHKy eMerO,LHOrO OT니eTa O6 HcrrOJIHe-
HHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH-
,LOB H rrpe,LcTaBJIHeT B Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH saKJIIO-
니eHHe rrO HHM;
HMeeT ,LOcTyrr K HH짜OpMaIJHOHHIM cHcTeMaM H pecypcaM MHHHcTepcTB, rO-
cy,LapcTBeHHIx KOMHTeTOB, Be,LOMcTB H 6aHKOB, rrOsBOJIHIO山HM rrO rrepBH니HIM
,LaHHIM KOHTpOJIHpOBaTb IJeJIeBOe HcrrOJIHeHHe ,LOxO,LHIx H pacxO,LHIx cTaTeH
6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 121 ―
rrpOBO,LHT MOHHTOpHHr sa HcrrOJIHeHHeM ,LOxO,LHOH 니acTH 「Ocy,LapcTBeHHOrO
6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
Ocy山ecTBJIHeT KOHTpOJIb sa IJeJIeBIM HcrrOJIbsOBaHHeM cpe,LcTB 6IO,LMeTOB
6IO,LMeTHOH cHcTeMI.
C니eTHaH rraJIaTa Pecrry6JIHKH Ys6eKHcTaH MOMeT Ocy山ecTBJIHTb H HHIe
6IO,LMeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. JIHKH KapaKaJInaKcTaH, KeHraIIIeH Hapo.l1HiX .l1eny-
TaToB o6JIacTeH H ropo.l1a TaIIIKeHTa, paHoHoB H ro- po.l1oB
)KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraKcTaH, KeHrawH HapO,LHIx ,Lerry-
TaTOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB:
paccMaTpHBaIOT H rrpHHHMaIOT 6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, MecT-
HIe 6IO,LMeTI O6JIacTeH H rOpO,La TawKeHTa, 6IO,LMeTI paHOHOB H rOpO,LOB
rrO rrpe,LcTaBJIeHHIO cOOTBeTcTBeHHO COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJI-
rraKcTaH, xOKHMOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB;
eMeKBapTaJIbHO paccMaTpHBaIOT H yTBepM,LaIOT OT니eTI O6 HcrrOJIHeHHH
6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO-
,La TawKeHTa, 6IO,LMeTOB paHOHOB H rOpO,LOB sa cOOTBeTcTByIO山HH rrepHO,L rrO
rrpe,LcTaBJIeHHIO cOOTBeTcTBeHHO COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraK-
cTaH, xOKHMOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB;
ycTaHaBJIHBaIOT cTaBKH MecTHIx HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTe-
MeH B rrpe,LeJIax pasMepOB, ycTaHOBJIeHHIx saKOHO,LaTeJIbcTBOM.
)KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraKcTaH, KeHrawH HapO,LHIx ,Lerry-
TaTOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB MOryT Ocy山ecTBJIHTb
H HHIe 6IO,LMeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. TaIIIKeHTa, paHoHoB H ropo.l1oB
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH H
rOpO,La TawKeHTa, paHOHOB H rOpO,LOB:
OpraHHsyIOT H KOOp,LHHHpyIOT rrpOIJecc paspa6OTKH rrpOeKTa cOOTBeTcTByIO-山erO 6IO,LMeTa H erO HcrrOJIHeHHH;
rrpHHHMaIOT peweHHH O cOcTaBJIeHHH rrpOeKTOB cOOTBeTcTByIO山Hx 6IO,LMe-
TOB, ycTaHaBJIHBaIOT rrOpH,LOK H cpOKH Hx rrO,LrOTOBKH rrO Mepe rrOJIy니eHHH 6IO,L-
MeTHOrO sarrpOca;
rrpe,LcTaBJIHIOT ,LJIH paccMOTpeHHH H rrpHHHTHH cOOTBeTcTBeHHO B )KOKap-
rI KeHec Pecrry6JIHKH KapaKaJIrraKcTaH, KeHrawH HapO,LHIx ,LerryTaTOB O6JIac-
TeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB rrpOeKT 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, rrpOeKTI MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa,
6IO,LMeTOB paHOHOB H rOpO,LOB;
yTBepM,LaIOT rrapaMeTpI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx
6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB H rOpO,LOB B
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 122 ― 2 52 (I)
cOOTBeTcTBHH c peweHHHMH )KOKaprI KeHeca Pecrry6JIHKH KapaKaJIrraKcTaH,
KeHraweH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB;
paccMaTpHBaIOT rrpe,LJIOMeHHH O BHeceHHH HsMeHeHHH B rrapaMeTpI 6IO,L-
MeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La
TawKeHTa, 6IO,LMeTOB paHOHOB H rOpO,LOB B Te니eHHe 짜HHaHcOBOrO rO,La B
rrOpH,LKe, rrpe,LycMOTpeHHOM cTaTbHMH 146 — 148 HacTOH山erO KO,LeKca; rrpe,LcTaBJIHIOT Ha yTBepM,LeHHe B )KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraK-
cTaH, KeHrawH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB
H rOpO,LOB OT니eTI O6 HcrrOJIHeHHH 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB H rO-
pO,LOB sa cOOTBeTcTByIO山HH rrepHO,L;
OpraHHsyIOT KOHTpOJIb sa rrOJIHOTOH H cBOeBpeMeHHOcTbIO rrOcTyrrJIeHHH B
「Ocy,LapcTBeHHIH 6IO,LMeT H 6IO,LMeTI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
OpraHHsyIOT KOHTpOJIb sa IJeJIeBIM pacxO,LOBaHHeM 6IO,LMeTHIx cpe,LcTB;
rrpHHHMaIOT peweHHH O6 HcrrOJIbsOBaHHH ,LOrrOJIHHTeJIbHIx HcTO니HHKOB
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMe-
TOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB
H rOpO,LOB;
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH H
rOpO,La TawKeHTa HapH,Ly c rrOJIHOMO니HHMH, yKasaHHIMH B 니acTH rrepBOH Ha-
cTOH山eH cTaTbH, TaKMe rrpHHHMaIOT peweHHH O6 HcrrOJIbsOBaHHH cpe,LcTB cO-
OTBeTcTBeHHO pesepBHIx 짜OH,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rO-
pO,La TawKeHTa.
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH H
rOpO,La TawKeHTa, paHOHOB H rOpO,LOB MOryT Ocy山ecTBJIHTb H HHIe 6IO,LMeT-
HIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH:
rrO,LrOTaBJIHBaeT rrpOeKTI 「Ocy,LapcTBeHHOrO 6IO,LMeTa H OcHOBHIx HarrpaB-
JIeHHH HaJIOrOBOH H 6IO,LMeTHOH rrOJIHTHKH;
paccMaTpHBaeT rrpOeKTI 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
rrpe,LcTaBJIHeT Ha paccMOTpeHHe Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6e-
KHcTaH rrpOeKT 6IO,LMeTHOrO rrOcJIaHHH;
,LOBO,LHT eMeKBapTaJIbHO ,LO 「Ocy,LapcTBeHHOrO HaJIOrOBOrO KOMHTeTa H
「Ocy,LapcTBeHHOrO TaMOMeHHOrO KOMHTeTa Pecrry6JIHKH Ys6eKHcTaH rrpOrHOs
,LOxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
,LOBO,LHT ,LO pacrrOpH,LHTeJIeH 6IO,LMeTHIx cpe,LcTB H OpraHOB — pacrrOpH-
,LHTeJIeH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB O6beMI 6IO,LMeTHIx accHrHOBa-
HHH, rrpe,LycMOTpeHHIe ,LJIH HHx;
perHcTpHpyeT cMeTI pacxO,LOB H cBO,LHIe cMeTI pacxO,LOB, wTaTHIe
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 123 ―
pacrrHcaHHH pacrrOpH,LHTeJIeH 6IO,LMeTHIx cpe,LcTB, a TaKMe BHeceHHIe B HHx HsMeHeHHH;
BHOcHT HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pec-
rry6JIHKH Ys6eKHcTaH B Te니eHHe 짜HHaHcOBOrO rO,La B rrOpH,LKe, rrpe,LycMOTpeH-
HOM cTaTbeH 145 HacTOH山erO KO,LeKca;
rrpe,LcTaBJIHeT B Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH rrpe,LJIOMe-
HHH rrO BHeceHHIO HsMeHeHHH B rrapaMeTpI 「Ocy,LapcTBeHHOrO 6IO,LMeTa, pec-
rry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH H 6IO,LMeTOB rOcy,LapcTBeH-
HIx IJeJIeBIx 짜OH,LOB B rrOpH,LKe, rrpe,LycMOTpeHHOM cTaTbHMH 144, 145 H 149
HacTOH山erO KO,LeKca;
paccMaTpHBaeT rrpe,LJIOMeHHH COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraK-
cTaH, xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa O BHeceHHH HsMeHeHHH B
yTBepM,LeHHIe rrapaMeTpI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx
6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa B Te니eHHe 짜HHaHcOBOrO rO,La B rrO-
pH,LKe, rrpe,LycMOTpeHHOM cTaTbeH 146 HacTOH山erO KO,LeKca;
Ocy山ecTBJIHeT MOHHTOpHHr sa rrOJIHOTOH H cBOeBpeMeHHOcTbIO rrOcTyrrJIe-
HHH HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH B paspese Hx HcTO니HHKOB;
Ocy山ecTBJIHeT KOHTpOJIb sa IJeJIeBIM HcrrOJIbsOBaHHeM cpe,LcTB 6IO,LMeTOB
6IO,LMeTHOH cHcTeMI;
yTBepM,LaeT 짜OpMI H rrOpH,LOK rrpe,LcTaBJIeHHH OT니eTOB O6 HcrrOJIHeHHH
6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO-
,La TawKeHTa, a TaKMe 짜HHaHcOBIx OT니eTOB 6IO,LMeTHIx OpraHHsaIJHH H rrO-
JIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB;
rrpe,LcTaBJIHeT B Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH OT니eT O6
HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIe-
BIx 짜OH,LOB sa cOOTBeTcTByIO山HH rrepHO,L;
cOs,LaeT pesepBI Ha crreIJHaJIbHIx BHe6IO,LMeTHIx c니eTax;
BIHBJIHeT ,LOrrOJIHHTeJIbHIe pesepBI rrO yBeJIH니eHHIO rrOcTyrrJIeHHH B 「O-
cy,LapcTBeHHIH 6IO,LMeT B rrpOIJecce erO HcrrOJIHeHHH;
Ocy山ecTBJIHeT OrrTHMHsaIJHIO pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy-
니aTeJIeH 6IO,LMeTHIx cpe,LcTB;
rrpe,LOcTaBJIHeT 6IO,LMeTHIe ccy,LI;
perHcTpHpyeT ,LOrOBOpI H rOcy,LapcTBeHHIe rapaHTHH Pecrry6JIHKH Ys6e-
KHcTaH rrO rOcy,LapcTBeHHIM saHMcTBOBaHHHM;
Be,LeT y니eT H MOHHTOpHHr rOcy,LapcTBeHHOrO ,LOJIra;
Be,LeT KaccOBOe HcrrOJIHeHHe 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
yrrpaBJIHeT cpe,LcTBaMH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, HaxO,LH山HMHcH Ha E,LHHOM KasHa니eHcKOM c니eTe H HHIx 6aHKOBcKHx c니eTax;
perHcTpHpyeT ,LOrOBOpI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeT-
HIx cpe,LcTB, saKJIIO니eHHIx c rrOcTaB山HKaMH TOBapOB (pa6OT, ycJIyr);
Ocy山ecTBJIHeT rrJIaTeMH OT HMeHH H rrO rrOpy니eHHIO IOpH,LH니ecKHx HJIH
짜HsH니ecKHx JIHIJ, ,LJIH KOTOpIx rrpe,LycMOTpeHI cpe,LcTBa B 6IO,LMeTax 6IO,LMeT-
HOH cHcTeMI;
Be,LeT 6IO,LMeTHIH y니eT HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 124 ― 2 52 (I)
O6cJIyMHBaeT rOcy,LapcTBeHHIH ,LOJIr, HcrrOJIHHeT rOcy,LapcTBeHHIe rapaH- THH Pecrry6JIHKH Ys6eKHcTaH;
Be,LeT y니eT ryMaHHTapHOH rrOMO山H H cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH,
rrOcTyrraIO山Hx B Pecrry6JIHKy Ys6eKHcTaH;
rrpOBO,LHT 짜HHaHcOByIO H 3KOHOMH니ecKyIO 3KcrrepTHsy HOpMaTHBHO-rrpaBO-
BIx aKTOB, BJIHHIO山Hx Ha c6aJIaHcHpOBaHHOcTb ,LOxO,LOB H pacxO,LOB 6IO,LMe-
TOB 6IO,LMeTHOH cHcTeMI;
rrpHHHMaeT HOpMaTHBHO-rrpaBOBIe aKTI rrO BOrrpOcaM, BxO,LH山HM B erO
KOMrreTeHIJHIO.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH MOMeT Ocy山ecTBJIHTb
H HHIe 6IO,LMeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. coBiX opraHoB
TeppHTOpHaJIbHIe 짜HHaHcOBIe OpraHI:
rrO,LrOTaBJIHBaIOT rrpOeKTI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx
6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB H rOpO,LOB H
BHOcHT Hx Ha paccMOTpeHHe cOOTBeTcTBeHHO COBeTa MHHHcTpOB Pecrry6JIHKH
KapaKaJIrraKcTaH, xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO-
,LOB;
Ocy山ecTBJIHIOT MOHHTOpHHr sa rrOJIHOTOH H cBOeBpeMeHHOcTbIO rrOcTyrrJIe-
HHH HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH B paspese Hx HcTO니HHKOB;
BIHBJIHIOT ,LOrrOJIHHTeJIbHIe pesepBI rrO yBeJIH니eHHIO rrOcTyrrJIeHHH B cO-
OTBeTcTByIO山HH 6IO,LMeT B xO,Le erO HcrrOJIHeHHH;
,LOBO,LHT ,LO 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB
O6beMI 6IO,LMeTHIx accHrHOBaHHH, rrpe,LycMOTpeHHIe ,LJIH HHx;
perHcTpHpyIOT cMeTI pacxO,LOB H wTaTHIe pacrrHcaHHH 6IO,LMeTHIx Opra-
HHsaIJHH H cMeTI pacxO,LOB rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB, a TaKMe BHe-
ceHHIe B HHx HsMeHeHHH;
BHOcHT HsMeHeHHH B rrapaMeTpI cOOTBeTcTByIO山Hx 6IO,LMeTOB B Te니eHHe
짜HHaHcOBOrO rO,La B rrOpH,LKe, rrpe,LycMOTpeHHOM cTaTbHMH 146 — 148 HacTOH-
山erO KO,LeKca;
Ocy山ecTBJIHIOT KOHTpOJIb sa IJeJIeBIM HcrrOJIbsOBaHHeM cpe,LcTB cOOTBeTcTByIO-山Hx 6IO,LMeTOB;
rrpe,LcTaBJIHIOT eMeKBapTaJIbHIe OT니eTI O6 HcrrOJIHeHHH cOOTBeTcTByIO山e-
rO 6IO,LMeTa B BIwecTOH山He 짜HHaHcOBIe OpraHI H COBeT MHHHcTpOB Pec-
rry6JIHKH KapaKaJIrraKcTaH, xOKHMHHTI O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H rOpO,LOB;
Ocy山ecTBJIHIOT OrrTHMHsaIJHIO pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy-
니aTeJIeH 6IO,LMeTHIx cpe,LcTB;
Be,LyT 6IO,LMeTHIH y니eT HcrrOJIHeHHH cOOTBeTcTByIO山Hx 6IO,LMeTOB;
rrpOBO,LHT 짜HHaHcOByIO H 3KOHOMH니ecKyIO 3KcrrepTHsy HOpMaTHBHO-rrpaBO-
BIx aKTOB OpraHOB rOcy,LapcTBeHHOH BJIacTH Ha MecTax, BJIHHIO山Hx Ha c6a-
JIaHcHpOBaHHOcTb ,LOxO,LOB H pacxO,LOB cOOTBeTcTByIO山Hx 6IO,LMeTOB.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIe yrr-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 125 ―
paBJIeHHH xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa HapH,Ly c rrOJIHOMO니HHMH,
yKasaHHIMH B 니acTH rrepBOH HacTOH山eH cTaTbH, TaKMe:
,LOBO,LHT rrpOrHOs ,LOxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa ,LO OpraHOB rOcy-
,LapcTBeHHOH HaJIOrOBOH cJIyM6I H TaMOMeHHIx OpraHOB eMeKBapTaJIbHO rrO
cOOTBeTcTByIO山HM a,LMHHHcTpaTHBHO-TeppHTOpHaJIbHIM e,LHHHIJaM;
rrpe,LOcTaBJIHIOT 6IO,LMeTHIe ccy,LI.
TeppHTOpHaJIbHIe 짜HHaHcOBIe OpraHI MOryT Ocy山ecTBJIHTb H HHIe 6IO,L-
MeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. HiX cpe.l1cTB
PacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB:
rrpe,LcTaBJIHIOT B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH 6IO,L-
MeTHIe sarrpOcI Ha rrOJIy니eHHe 6IO,LMeTHIx accHrHOBaHHH;
,LOBO,LHT ,LO rrO,LBe,LOMcTBeHHIx OpraHHsaIJHH rrOKasaTeJIH H MaTepHaJII ,LJIH
cOcTaBJIeHHH 6IO,LMeTHIx saHBOK;
,LOBO,LHT ,LO rrO,LBe,LOMcTBeHHIx OpraHHsaIJHH O6beMI Hx 6IO,LMeTHIx ac-
cHrHOBaHHH Ha cOOTBeTcTByIO山HH 짜HHaHcOBIH rO,L ,LJIH cOcTaBJIeHHH cMeT pac-
xO,LOB H wTaTHIx pacrrHcaHHH;
perHcTpHpyIOT cMeTI pacxO,LOB H wTaTHIe pacrrHcaHHH rrO,LBe,LOMcTBeH-
HIx OpraHHsaIJHH, a TaKMe BHeceHHIe B HHx HsMeHeHHH;
rrpe,LcTaBJIHIOT B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH yT-
BepM,LeHHIe cMeTI pacxO,LOB H cBO,LHIe cMeTI pacxO,LOB, wTaTHIe pacrrHca-
HHH, a TaKMe BHeceHHIe B HHx HsMeHeHHH ,LJIH perHcTpaIJHH;
yBe,LOMJIHIOT rrO,LBe,LOMcTBeHHIe OpraHHsaIJHH O6 HsMeHeHHHx B cMeTax
pacxO,LOB H wTaTHIx pacrrHcaHHHx;
O6ecrre니HBaIOT OpraHHsaIJHIO H KOHTpOJIb sa Be,LeHHeM 6IO,LMeTHOrO y니eTa
B rrO,LBe,LOMcTBeHHIx OpraHHsaIJHHx;
rrpHHHMaIOT 짜HHaHcOBIe OT니eTI OT rrO,LBe,LOMcTBeHHIx OpraHHsaIJHH;
rrpe,LcTaBJIHIOT B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH cBO,L-
HIe 짜HHaHcOBIe OT니eTI sa cOOTBeTcTByIO山HH rrepHO,L.
PacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB MOryT Ocy山ecTBJIHTb H HHIe 6IO,LMeT-
HIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. H noJIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
6IO,LMeTHIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB:
BHOcHT pacrrOpH,LHTeJIIO 6IO,LMeTHIx cpe,LcTB 6IO,LMeTHyIO saHBKy, a rrpH
OTcyTcTBHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB — cOOTBeTcTByIO山eMy Tep-
pHTOpHaJIbHOMy 짜HHaHcOBOMy OpraHy B cOOTBeTcTBHH c rrOpH,LKOM, ycTaHOB-
JIeHHIM cTaTbeH 89 HacTOH山erO KO,LeKca;
yTBepM,LaIOT cMeTI pacxO,LOB H BHOcHT Hx pacrrOpH,LHTeJIIO 6IO,LMeTHIx
cpe,LcTB, a rrpH OTcyTcTBHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB — cOOTBeT-
cTByIO山eMy TeppHTOpHaJIbHOMy 짜HHaHcOBOMy OpraHy ,LJIH perHcTpaIJHH B rrpe-
,LeJIax 6IO,LMeTHIx accHrHOBaHHH;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 126 ― 2 52 (I)
pacrrOpHMaIOTcH 6IO,LMeTHIMH accHrHOBaHHHMH, rrpe,LycMOTpeHHIMH B
cMeTax pacxO,LOB, B cOOTBeTcTBHH c Hx IJeJIeBIM HasHa니eHHeM;
saKJIIO니aIOT ,LOrOBOpI c rrOcTaB山HKaMH TOBapOB (pa6OT, ycJIyr) B rrpe,Le-
JIax 6IO,LMeTHIx accHrHOBaHHH;
BHOcHT HsMeHeHHH B cMeTI pacxO,LOB B rrOpH,LKe, ycTaHOBJIeHHOM cTaTb-
eH 150 HacTOH山erO KO,LeKca;
rrpe,LcTaBJIHIOT 짜HHaHcOBIe OT니eTI sa cOOTBeTcTByIO山HH rrepHO,L pacrrO-
pH,LHTeJIIO 6IO,LMeTHIx cpe,LcTB, a rrpH OTcyTcTBHH pacrrOpH,LHTeJIH 6IO,LMeTHIx
cpe,LcTB — cOOTBeTcTByIO山eMy TeppHTOpHaJIbHOMy 짜HHaHcOBOMy OpraHy.
6IO,LMeTHIe OpraHHsaIJHH HapH,Ly c rrOJIHOMO니HHMH, yKasaHHIMH B 니acTH
rrepBOH HacTOH山eH cTaTbH, TaKMe:
yTBepM,LaIOT wTaTHIe pacrrHcaHHH H BHOcHT Hx pacrrOpH,LHTeJIIO 6IO,LMeT-
HIx cpe,LcTB, a rrpH OTcyTcTBHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB — cOOT-
BeTcTByIO山eMy TeppHTOpHaJIbHOMy 짜HHaHcOBOMy OpraHy ,LJIH perHcTpaIJHH B
rrpe,LeJIax 6IO,LMeTHIx accHrHOBaHHH;
BHOcHT HsMeHeHHH B wTaTHIe pacrrHcaHHH B rrOpH,LKe, ycTaHOBJIeHHOM
cTaTbeH 150 HacTOH山erO KO,LeKca;
B IJeJIHx He,LOrry山eHHH rrpOcpO니eHHOH ,Le6HTOpcKOH H Kpe,LHTOpcKOH sa,LOJI- MeHHOcTH cBOeBpeMeHHO rrpe,LcTaBJIHIOT cOOTBeTcTByIO山He ,LOKyMeHTI B cy,LI, KasHa니eHcKHe rrO,Lpas,LeJIeHHH, a TaKMe O6ecrre니HBaIOT BIrrOJIHeHHe ,LOrOBOpHIx O6HsaTeJIbcTB;
Be,LyT 6IO,LMeTHIH y니eT H cOcTaBJIHIOT 짜HHaHcOBIe OT니eTI;
짜OpMHpyIOT H HcrrOJIbsyIOT BHe6IO,LMeTHIe 짜OH,LI 6IO,LMeTHIx OpraHHsa- IJHH.
6IO,LMeTHIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB MOryT Ocy-
山ecTBJIHTb H HHIe 6IO,LMeTHIe rrOJIHOMO니HH B cOOTBeTcTBHH c saKOHO,LaTeJIb- cTBOM. JIeH rocy.l1apcTBeHHiX ueJIeBiX 「Ocy,LapcTBeHHIH 6IO,LMeT cOcTOHT Hs 6IO,LMeTOB cJIe,LyIO山Hx ypOBHeH:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H
rOpO,La TawKeHTa. MecTHiX 6IO.l11KeToB o6JIacTeH H ropo.l1a TaIIIKeHTa
B cTpyKTypy 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH BxO,LHT pecrry6JIHKaH-
cKHH 6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, 6IO,LMeTI paHOHOB H rOpO,LOB
Pecrry6JIHKH KapaKaJIrraKcTaH.
B cTpyKTypy MecTHIx 6IO,LMeTOB O6JIacTeH BxO,LHT O6JIacTHOH 6IO,LMeT,
6IO,LMeTI paHOHOB H rOpO,LOB cOOTBeTcTByIO山Hx O6JIacTeH.
B cTpyKTypy MecTHOrO 6IO,LMeTa rOpO,La TawKeHTa BxO,LHT rOpO,LcKOH 6IO,L-
MeT H 6IO,LMeTI paHOHOB, BxO,LH山Hx B cOcTaB rOpO,La.
rJIaBa 6. rocy.l1apcTBeHHie ueJIeBie 「Ocy,LapcTBeHHIMH IJeJIeBIMH 짜OH,LaMH HBJIHIOTcH:
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 128 ― 2 52 (I)
BHe6IO,LMeTHIH ITeHcHOHHIH 짜OH,L rrpH MHHHcTepcTBe 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH;
Pecrry6JIHKaHcKHH ,LOpOMHIH 짜OH,L rrpH MHHHcTepcTBe 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH;
cTBe cTBe HMymecTBa
ny6JIHKH Y36eKHcTaH
「Ocy,LapcTBeHHIH 짜OH,L cO,LeHcTBHH saHHTOcTH Pecrry6JIHKH Ys6eKHcTaH
aKKyMyJIHpyeT cpe,LcTBa OT OT니HcJIeHHH OT e,LHHOrO cOIJHaJIbHOrO rrJIaTeMa H
,LpyrHx HcTO니HHKOB, rrpe,LycMOTpeHHIx cTaTbeH 56 HacTOH山erO KO,LeKca, ,LJIH
O6ecrre니eHHH 짜HHaHcHpOBaHHH pacxO,LOB B O6JIacTH saHHTOcTH H cOIJHaJIbHOH
sa山HTI HaceJIeHHH. ro peMoHTa H ocHameHHB o6meo6pa3oBaTeJIhHiX
IIIKoJI, npo MeJIh npH MHHHcTepcTBe BicIIIHX yqe6HiX 3aBe.l1eHHH npH MHHHcTepcTBe
BHe6IO,LMeTHIMH 짜OH,LaMH 6IO,LMeTHIx OpraHHsaIJHH HBJIHIOTcH:
Pecny6JIHKH Y36eKHcTaH
KOHcOJIH,LHpOBaHHIH 6IO,LMeT Pecrry6JIHKH Ys6eKHcTaH cOcTaBJIHeTcH MH-
HHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH rrO HTOraM 짜HHaHcOBOrO rO,La
,LJIH aHaJIHTH니ecKHx IJeJIeH H y니eTa Bcex rrOcTyrrJIeHHH H pacxO,LOB 6IO,LMeTOB
6IO,LMeTHOH cHcTeMI (sa HcKJIIO니eHHeM BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx
OpraHHsaIJHH) H cpe,LcTB Y36eKHcTaH
B cOcTaB KOHcOJIH,LHpOBaHHOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH BxO,LHT:
「Ocy,LapcTBeHHIH 6IO,LMeT;
6IO,LMeTI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
cpe,LcTBa JIHKH Y36eKHcTaH
,UOxO,LI cTpyKuHH H pa3BHTHB Pecny6JIHKH Y36eKHcTaH
Cpe,LcTBa ,UOxO,LI 「Ocy,LapcTBeHHOrO 6IO,LMeTa 짜OpMHpyIOTcH sa c니eT:
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 133 ―
HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH;
,LOxO,LOB OT pasMe山eHHH, rrpe,LOcTaBJIeHHH B rrOJIbsOBaHHe H rrpO,LaMH rO- cy,LapcTBeHHIx aKTHBOB;
,LeHeMHIx cpe,LcTB, rrepewe,LwHx B cO6cTBeHHOcTb rOcy,LapcTBa rrO rrpaBy
HacJIe,LOBaHHH, ,LapeHHH;
6esBOsMes,LHIx ,LeHeMHIx rrOcTyrrJIeHHH OT IOpH,LH니ecKHx H 짜HsH니ecKHx
JIHIJ, a TaKMe HHOcTpaHHIx rOcy,LapcTB;
rrJIaTeMeH B c니eT rrOraweHHH 6IO,LMeTHIx ccy,L, rrpe,LOcTaBJIeHHIx IOpH-
,LH니ecKHM JIHIJaM-pesH,LeHTaM, H Kpe,LHTOB, BI,LaHHIx HHOcTpaHHIM rOcy,Lap-
cTBaM;
,LpyrHx ,LOxO,LOB B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. 1) O6山erOcy,LapcTBeHHIx HaJIOrOB, BKJIIO니aIO山Hx:
HaJIOr Ha rrpH6IJIb IOpH,LH니ecKHx JIHIJ;
e,LHHIH HaJIOrOBIH rrJIaTeM;
HaJIOr Ha ,LOxO,LI 짜HsH니ecKHx JIHIJ;
HaJIOr Ha ,LO6aBJIeHHyIO cTOHMOcTb;
aKIJHsHIH HaJIOr;
HaJIOr sa rrOJIbsOBaHHe He,LpaMH; 2) TaMOMeHHIx rrOwJIHH;
JIe 3) HaJIOra Ha cBepxrrpH6IJIb; 4) ,LOJIH rOcy,LapcTBa B rrpH6IJIbHOH rrpO,LyKIJHH rrO cOrJIaweHHHM O pas,Le- rrpO,LyKIJHH; 5) rrpO니Hx ,LOxO,LOB. K rrpO니HM ,LOxO,LaM OTHOcHTcH rrOcTyrrJIeHHH OT yrrJIa-
TI rrO,LrrHcHOrO 6OHyca H 6OHyca KOMMep니ecKOrO O6HapyMeHHH, rOcy,LapcTBeH- HIe rrOwJIHHI, c6OpI, BOsMe山eHHH, KOMrreHcaIJHOHHIe rrJIaTeMH H wTpa짜HIe
caHKIJHH, HarrpaBJIHeMIe B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH Ys6eKHc-
TaH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM, ,LOxO,LI OT pasMe山eHHH, rrpe,LOc-
TaBJIeHHH B rrOJIbsOBaHHe H rrpO,LaMH rOcy,LapcTBeHHIx aKTHBOB rrO ycTaHOB-
JIeHHIM HOpMaTHBaM, ,LeHeMHIe cpe,LcTBa, rrepewe,LwHe B cO6cTBeHHOcTb
rOcy,LapcTBa rrO rrpaBy HacJIe,LOBaHHH, ,LapeHHH, 6esBOsMes,LHIe ,LeHeMHIe
rrOcTyrrJIeHHH OT IOpH,LH니ecKHx H 짜HsH니ecKHx JIHIJ, a TaKMe HHOcTpaHHIx
rOcy,LapcTB, rrJIaTeMH B c니eT rrOraweHHH 6IO,LMeTHIx ccy,L, BI,LaHHIx IOpH-
,LH니ecKHM JIHIJaM-pesH,LeHTaM, Kpe,LHTOB, rrpe,LOcTaBJIeHHIx HHOcTpaHHIM rO-
cy,LapcTBaM, ,LHBH,LeH,LI (,LOxO,LI) rrO rOcy,LapcTBeHHOH ,LOJIe aKIJHH (rraIO),
rrJIaTa sa HcrrOJIbsOBaHHe a6OHeHTcKOrO HOMepa IOpH,LH니ecKHMH JIHIJaMH, OKa-
sIBaIO山HMH ycJIyrH MO6HJIbHOH cBHsH (cOTOBIMH KOMrraHHHMH), rrpH6IJIb
UeHTpaJIbHOrO 6aHKa Pecrry6JIHKH Ys6eKHcTaH H ,LpyrHe ,LOxO,LI B cOOTBeT-
cTBHH c saKOHO,LaTeJIbcTBOM.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �. ― 134 ― 2 52 (I)
1) O6山erOcy,LapcTBeHHIx HaJIOrOB, B cOOTBeTcTBHH c ycTaHOBJIeHHIMH
HOpMaTHBaMH, BKJIIO니aIO山Hx:
HaJIOr Ha rrpH6IJIb IOpH,LH니ecKHx JIHIJ;
e,LHHIH HaJIOrOBIH rrJIaTeM;
HaJIOr Ha ,LOxO,LI 짜HsH니ecKHx JIHIJ;
짜HKcHpOBaHHIH HaJIOr rrO OT,LeJIbHIM BH,LaM rrpe,LrrpHHHMaTeJIbcKOH ,LeHTeJIb- HOcTH;
HaJIOr Ha ,LO6aBJIeHHyIO cTOHMOcTb;
aKIJHsHIH HaJIOr;
HaJIOr sa rrOJIbsOBaHHe He,LpaMH;
HaJIOr sa rrOJIbsOBaHHe BO,LHIMH pecypcaMH; 2) MecTHIx HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH, BKJIIO니aIO山Hx:
HaJIOr Ha 6JIarOycTpOHcTBO H pasBHTHe cOIJHaJIbHOH HH짜pacTpyKTypI;
HIx
HaJIOr Ha rrOTpe6JIeHHe 6eHsHHa, ,LHseJIbHOrO TOrrJIHBa H rasa ,LJIH TpaHcrrOpT- cpe,LcTB;
HaJIOr Ha HMy山ecTBO;
seMeJIbHIH HaJIOr;
e,LHHIH seMeJIbHIH HaJIOr;
c6Op sa rrpaBO pOsHH니HOH TOprOBJIH OT,LeJIbHIMH BH,LaMH TOBapOB H OKa-
saHHe OT,LeJIbHIx BH,LOB ycJIyr; 3) 6esBOsMes,LHIx ,LeHeMHIx rrOcTyrrJIeHHH OT IOpH,LH니ecKHx H 짜HsH니ec-
KHx JIHIJ, a TaKMe HHOcTpaHHIx rOcy,LapcTB; 4) ,LOxO,LOB, rrOcTyrraIO山Hx c pIHKOB; 5) rrpO니Hx ,LOxO,LOB. K rrpO니HM ,LOxO,LaM OTHOcHTcH rrOcTyrrJIeHHH OT peaJIH-
saIJHH HMy山ecTBa, O6pa山eHHOrO B ,LOxO,L rOcy,LapcTBa, ,LOxO,LI OT pasMe山e-
HHH, rrpe,LOcTaBJIeHHH B rrOJIbsOBaHHe H rrpO,LaMH rOcy,LapcTBeHHIx aKTHBOB
rrO ycTaHOBJIeHHIM HOpMaTHBaM, rOcy,LapcTBeHHIe rrOwJIHHI, c6OpI, BOsMe山e-
HHH H wTpa짜HIe caHKIJHH, HarrpaBJIHeMIe B 6IO,LMeT Pecrry6JIHKH KapaKaJI-
rraKcTaH, MecTHIe 6IO,LMeTI O6JIacTeH H rOpO,La TawKeHTa B cOOTBeTcTBHH c
saKOHO,LaTeJIbcTBOM, rrOcTyrrJIeHHH OT peaJIHsaIJHH 6ecxOsHHHOrO HMy山ecTBa,
HMy山ecTBa, rrepewe,LwerO rrO rrpaBy HacJIe,LOBaHHH K rOcy,LapcTBy, KJIa,LOB, rrO
rrpaBy rrO,LJIeMa山Hx O6pa山eHHIO B ,LOxO,L rOcy,LapcTBa, H ,LpyrHe ,LOxO,LI B
cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM.
Cy6BeHIJHH, rrepe,LaBaeMIe ,LOxO,LI H ,LOTaIJHH, BI,LeJIHeMIe Hs pecrry6JIH-
KaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, c니HTaIOTcH ,LOxO,LaMH pecrry6JIH-
KaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIac- TeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa.
HaJIOr sa rrOJIbsOBaHHe BO,LHIMH pecypcaMH, 짜HKcHpOBaHHIH HaJIOr rrO
OT,LeJIbHIM BH,LaM rrpe,LrrpHHHMaTeJIbcKOH ,LeHTeJIbHOcTH, aKIJHsHIH HaJIOr Ha
rrpOHsBO,LHMIe B Pecrry6JIHKe Ys6eKHcTaH rrHBO H MacJIO pacTHTeJIbHOe sa니Hc-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 135 ―
JIHIOTcH B ,LOxO,LI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa.
rJIaBa
10. .I(oXo.l1i
rocy.l1apcTBeHHiX
ueJIeBiX
Horo TH3auHH rocy.l1apcTBeHHoro HMymecTBa
,UOxO,LI .l1eHcTBHB 3aHBTocTH Pecny6JIHKH Y36eKHcTaH
,UOxO,LI 「Ocy,LapcTBeHHOrO 짜OH,La cO,LeHcTBHH saHHTOcTH Pecrry6JIHKH Ys-
6eKHcTaH 짜OpMHpyIOTcH sa c니eT:
ycTaHOBJIeHHOrO pasMepa rrOcTyrrJIeHHH e,LHHOrO cOIJHaJIbHOrO rrJIaTeMa;
,LOxO,LOB OT pasMe山eHHH BpeMeHHO cBO6O,LHIx cpe,LcTB;
HHIx HcTO니HHKOB B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM. yJIyqIIIeHHB opoIIIaeMiX 3eMeJIh npH MHHHcTepcTBe
Ho-TeXHHqecKoH 6a3i BicIIIHX yqe6HiX 3aBe.l1eHHH
npH MHHHcTepcTBe opraHH3auHH
,UOxO,LI HHcTepcTB, rocy.l1apcTBeHHiX KoMHTeToB H Be.l1oMcTB
,UOxO,LI BHe6IO,LMeTHIx 짜OH,LOB MHHHcTepcTB, rOcy,LapcTBeHHIx KOMHTe-
TOB H Be,LOMcTB 짜OpMHpyIOTcH B ycTaHOBJIeHHOM rrOpH,LKe sa c니eT OT니HcJIeHHH
OT rOcy,LapcTBeHHIx rrOwJIHH, c6OpOB H HeHaJIOrOBIx rrJIaTeMeH, a,LMHHHcTpa-
THBHIx wTpa짜OB H 짜HHaHcOBIx caHKIJHH. opraHH3auHH 3a cqeT B3HMaeMiX nJIaT
6IO,LMeTHIMH OpraHHsaIJHHMH 짜OpMHpyIOTcH BHe6IO,LMeTHIe cpe,LcTBa sa
c니eT BsHMaeMIx rrJIaT:
sa cO,LepMaHHe y니a山HxcH H BOcrrHTaHHHKOB B rOcy,LapcTBeHHIx ,LOwKOJIb-
HIx O6pasOBaTeJIbHIx y니peM,LeHHHx, rpyrrrrax rrpO,LJIeHHOrO ,LHH B O6山eO6pa-
sOBaTeJIbHIx wKOJIax, wKOJIax-HHTepHaTax, KOJIJIe,LMax OJIHMrrHHcKOrO pesepBa
H ,LpyrHx O6pasOBaTeJIbHIx y니peM,LeHHHx;
sa O6y니eHHe y니a山HxcH B ,LeTcKHx wKOJIax MysIKH H HcKyccTBa H y니peM-
,LeHHHx BHewKOJIbHOrO O6pasOBaHHH;
sa O6y니eHHe B BIcwHx H cpe,LHHx crreIJHaJIbHIx, rrpO짜eccHOHaJIbHIx O6-
pasOBaTeJIbHIx y니peM,LeHHHx;
sa rrHTaHHe ,LJIH KOHTHHreHTa, HaxO,LH山erOcH Ha JIe니eHHH B cTaIJHOHapHIx
JIe니e6HO-rrpO짜HJIaKTH니ecKHx y니peM,LeHHHx;
,LpyrHx BH,LOB rrJIaT B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM.
PasMepI, rrOpH,LOK BHeceHHH H HcrrOJIbsOBaHHH BsHMaeMIx rrJIaT, a TaKMe
JIbrOTI rrO BsHMaeMIM rrJIaTaM ycTaHaBJIHBaIOTcH saKOHO,LaTeJIbcTBOM.
rJIaBa 12. Be3Bo3Me3.l1HaB noMomh 6esBOsMes,LHaH rrOMO山b rrpe,LOcTaBJIHeTcH B BH,Le ryMaHHTapHOH rrOMO山H
H cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH.
「yMaHHTapHaH rrOMO山b rrpe,LOcTaBJIHeTcH ,LJIH OKasaHHH Me,LHIJHHcKOH H
cOIJHaJIbHOH rrOMO山H cOIJHaJIbHO yHsBHMIM rpyrrrraM HaceJIeHHH, rrO,L,LepMKH
y니peM,LeHHH cOIJHaJIbHOH c짜epI, rrpe,LyrrpeM,LeHHH H JIHKBH,LaIJHH rrOcJIe,LcTBHH
cTHxHHHIx 6e,LcTBHH, aBapHH H KaTacTpO짜, 3rrH,LeMHH, 3rrHsOOTHH H ,LpyrHx
니pesBI니aHHIx cHTyaIJHH B BH,Le JIeKapcTBeHHIx cpe,LcTB H Hs,LeJIHH Me,LHIJHH-
cKOrO HasHa니eHHH, rrpO,LOBOJIbcTBHH, TOBapOB HapO,LHOrO rrOTpe6JIeHHH, ,LpyrHx
TOBapOB, BKJIIO니aH O6Opy,LOBaHHe, TpaHcrrOpT H TexHHKy, a TaKMe ,LO6pOBOJIb-
HIx rrOMepTBOBaHHH, BIrrOJIHeHHIx pa6OT H OKasaHHIx ycJIyr, BKJIIO니aH TpaHc-
rrOpTHpOBKy, cOrrpOBOM,LeHHe H xpaHeHHe rpysOB ryMaHHTapHOH rrOMO山H. He
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 139 ―
MOryT OTHOcHTbcH K ryMaHHTapHOH rrOMO山H Ta6a니HIe Hs,LeJIHH, aJIKOrOJIbHaH
rrpO,LyKIJHH, TOBapI BOeHHOrO HasHa니eHHH, a TaKMe TOBapI, sarrpe山eHHIe K BBOsy.
Cpe,LcTBa TexHH니ecKOrO cO,LeHcTBHH rrpe,LOcTaBJIHIOTcH B BH,Le rpaHTOB B
HaTypaJIbHOM BH,Le H ,LeHeMHOH 짜OpMe ,LJIH rrpHO6peTeHHH O6Opy,LOBaHHH H Tex-
HOJIOrHH, Ha rrpOBe,LeHHe OrrITHO-KOHcTpyKTOpcKHx pa6OT, Hay니HIx HJIH ,Lpy-
rHx HccJIe,LOBaHHH, JIe니eHHe, O6y니eHHe, rrOBIweHHe KBaJIH짜HKaIJHH H rreperrO,L-
rOTOBKy rrepcOHaJIa, OKasaHHe KOHcyJIbTaIJHOHHIx ycJIyr H HHIe IJeJIH B cOOT-
BeTcTBHH c saKOHO,LaTeJIbcTBOM.
ITOJIy니aTeJIHMH ryMaHHTapHOH rrOMO山H H cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH
MOryT BIcTyrraTb Pecrry6JIHKa Ys6eKHcTaH, ITpaBHTeJIbcTBO Pecrry6JIHKH Ys6e-
KHcTaH, HerOcy,LapcTBeHHIe HeKOMMep니ecKHe OpraHHsaIJHH, OpraHI caMOyrrpaB- JIeHHH rpaM,LaH, a TaKMe IOpH,LH니ecKHe H 짜HsH니ecKHe JIHIJa, ,LeHTeJIbHOcTb KO- TOpIx He HarrpaBJIeHa Ha HsBJIe니eHHe rrpH6IJIH.
ITOJIy니aTeJIH ryMaHHTapHOH rrOMO山H H cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH
Orrpe,LeJIHIOTcH Ha OcHOBaHHH cOrJIaweHHH c cOOTBeTcTByIO山HMH ,LOHOpaMH HJIH saKOHO,LaTeJIbcTBa.
11crrOJIbsOBaHHe B KOMMep니ecKHx IJeJIHx TOBapOB, rrOcTyrrHBwHx B Pecrry6-
JIHKy Ys6eKHcTaH B paMKax 6esBOsMes,LHOH rrOMO山H, sarrpe山aeTcH.
ITpHHa,LJIeMHOcTb cpe,LcTB, TOBapOB, pa6OT H ycJIyr K 6esBOsMes,LHOH rrO-
MO山H Orrpe,LeJIHeTcH B rrOpH,LKe, ycTaHOBJIeHHOM Ka6HHeTOM MHHHcTpOB Pec-
rry6JIHKH Ys6eKHcTaH. ITpe,LJIOMeHHH rrO rrpHBJIe니eHHIO ryMaHHTapHOH rrOMO山H HarrpaBJIHIOTcH
eMerO,LHO ,LO 1 HIOJIH B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH
TeppHTOpHaJIbHIMH H OTpacJIeBIMH KOMHccHHMH rrO ryMaHHTapHOH rrOMO山H.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH Ha OcHOBaHHH rrpe,LJIO-
MeHHH TeppHTOpHaJIbHIx H OTpacJIeBIx KOMHccHH rrO ryMaHHTapHOH rrOMO山H
He rrOs,LHee 31 HIOJIH BHOcHT cBO,LHyIO saHBKy Ha rrpHBJIe니eHHe ryMaHHTapHOH
rrOMO山H Ha cJIe,LyIO山HH rO,L ,LJIH yTBepM,LeHHH B Ka6HHeT MHHHcTpOB Pecrry6-
JIHKH Ys6eKHcTaH.
ITpHBJIe니eHHe ryMaHHTapHOH rrOMO山H Ocy山ecTBJIHeTcH Ha OcHOBaHHH yT-
BepM,LeHHOH Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH cBO,LHOH saHBKH
Ha rrpHBJIe니eHHe ryMaHHTapHOH rrOMO山H. ITepe니eHb rrpHOpHTeTHIx rrpOeKTOB TexHH니ecKOrO cO,LeHcTBHH Ha cJIe,LyIO-
山HH rO,L cOcTaBJIHeTcH MHHHcTepcTBOM 3KOHOMHKH Pecrry6JIHKH Ys6eKHcTaH ,LO
31 MaH TeKy山erO rO,La Ha OcHOBe rrpe,LJIOMeHHH MHHHcTepcTB, rOcy,LapcTBeH-
HIx KOMHTeTOB H Be,LOMcTB, COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH,
xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa (HHHIJHaTOpI rrpOeKTOB) H BHOcHT-
cH Ha yTBepM,LeHHe B Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
ITpOpa6OTKa rrpHBJIe니eHHH cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH Ha cJIe,LyIO-
山HH rO,L c ,LOHOpaMH Ocy山ecTBJIHeTcH Ha OcHOBaHHH yTBepM,LeHHOrO Ka6HHe-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 140 ― 2 52 (I)
TOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH ITepe니HH rrpHOpHTeTHIx rrpOeKTOB
TexHH니ecKOrO cO,LeHcTBHH.
ITepe니eHb rrpHOpHTeTHIx rrpOeKTOB TexHH니ecKOrO cO,LeHcTBHH, rrpOpa6OTaH-
HIx c ,LOHOpaMH ,LJIH peaJIHsaIJHH 3THx rrpOeKTOB, yTBepM,LaeTcH Ka6HHeTOM
MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH ,LO 10 짜eBpaJIH cJIe,LyIO山erO rO,La. ITOJIy니aTeJIH 6esBOsMes,LHOH rrOMO山H O6HsaHI:
cOrJIacOBIBaTb c Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH H cOOT- BeTcTByIO山HMH MHHHcTepcTBaMH, rOcy,LapcTBeHHIMH KOMHTeTaMH H Be,LOMcTBaMH cOrJIaweHHH rrO rrpOeKTaM 6esBOsMes,LHOH rrOMO山H c ,LOHOpaMH H cBOeBpeMeHHO
HcrrOJIHHTb rrpHHHTIe Ha ce6H O6HsaTeJIbcTBa, rrpe,LycMOTpeHHIe B HHx;
O6ecrre니HBaTb IJeJIeBOe H 3짜짜eKTHBHOe HcrrOJIbsOBaHHe rrOJIy니eHHOH 6esBOs-
Mes,LHOH rrOMO山H;
O6ecrre니HBaTb OTpaMeHHe B y니eTe H OT니eTHOcTH rrOJIy니eHHOH 6esBOsMes,L-
HOH rrOMO山H;
cBOeBpeMeHHO Ocy山ecTBJIHTb TaMOMeHHOe O짜OpMJIeHHe TOBapOB, rrOcTyrrHB-
wHx B paMKax 6esBOsMes,LHOH rrOMO山H;
rrpe,LcTaBJIHTb OT니eT rrO rrOcTyrrJIeHHIO H HcrrOJIbsOBaHHIO 6esBOsMes,LHOH rrOMO山H.
ITOJIy니aTeJIH cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH HapH,Ly c O6HsaHHOcTHMH,
yKasaHHIMH B 니acTH rrepBOH HacTOH山eH cTaTbH, TaKMe O6HsaHI:
BHOcHTb Ha yTBepM,LeHHe Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH
rrJIaH MepOrrpHHTHH rrO peaJIHsaIJHH rrpOeKTa TexHH니ecKOrO cO,LeHcTBHH H rpa-
짜HK erO OcBOeHHH;
OTKpIBaTb crreIJHaJIbHIe c니eTa B yrrOJIHOMO니eHHIx 6aHKax ,LJIH rrOcTyrrJIe-
HHH cpe,LcTB TexHH니ecKOrO cO,LeHcTBHH;
rrpe,LcTaBJIHTb B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH saK-
JIIO니HTeJIbHIH OT니eT O peaJIHsaIJHH rrpOeKTa TexHH니ecKOrO cO,LeHcTBHH. Y36eKHcTaH
PeweHHe O6 OKasaHHH 6esBOsMes,LHOH rrOMO山H Pecrry6JIHKOH Ys6eKHcTaH
rrpHHHMaeTcH ITpesH,LeHTOM Pecrry6JIHKH Ys6eKHcTaH.
YrrOJIHOMO니eHHIH OpraH, OKasaBwHH 6esBOsMes,LHyIO rrOMO山b OT HMeHH Pec- rry6JIHKH Ys6eKHcTaH, ,LO 1 MapTa rO,La, cJIe,LyIO山erO sa OT니eTHIM rO,LOM, rrpe,LcTaB-
JIHeT B MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH 짜HHaHcOBIe OT니eTI.
Pa3.l1eJI V.
PacXo.l1i 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
rJIaBa 13. PacXo.l1i rocy.l1apcTBeHHoro 6IO.l11KeTa PacxO,LHaH 니acTb 「Ocy,LapcTBeHHOrO 6IO,LMeTa cOcTOHT Hs:
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 141 ―
pacxO,LOB Ha cOIJHaJIbHyIO c짜epy H cOIJHaJIbHyIO rrO,L,LepMKy HaceJIeHHH;
pacxO,LOB Ha rOcy,LapcTBeHHyIO rrO,L,LepMKy HerOcy,LapcTBeHHIx HeKOMMep-
니ecKHx OpraHHsaIJHH H ,LpyrHx HHcTHTyTOB rpaM,LaHcKOrO O6山ecTBa;
pacxO,LOB Ha 3KOHOMHKy;
pacxO,LOB Ha 짜HHaHcHpOBaHHe IJeHTpaJIHsOBaHHIx HHBecTHIJHH;
pacxO,LOB Ha cO,LepMaHHe OpraHOB rOcy,LapcTBeHHOH BJIacTH H yrrpaBJIe-
HHH;
pacxO,LOB Ha cO,LepMaHHe cy,LOB, OpraHOB IOcTHIJHH H rrpOKypaTypI;
pacxO,LOB Ha cO,LepMaHHe OpraHOB caMOyrrpaBJIeHHH rpaM,LaH;
rrpO니Hx pacxO,LOB.
B cOcTaBe pacxO,LHOH 니acTH 「Ocy,LapcTBeHHOrO 6IO,LMeTa y니HTIBaIOTcH
pesepBHIe 짜OH,LI Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH, pecrry6JIH-
KaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIac- TeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa. Y36eKHcTaH
11s pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH Ocy山ecTBJIHIOTcH cJIe,LyIO山He pacxO,LI: 1) Ha cOIJHaJIbHyIO c짜epy H cOIJHaJIbHyIO rrO,L,LepMKy HaceJIeHHH, BKJIIO니aIO-
山He pacxO,LI Ha:
cO,LepMaHHe y니peM,LeHHH ,LOwKOJIbHOrO O6pasOBaHHH, O6山erO cpe,LHerO
O6pasOBaHHH, cpe,LHerO crreIJHaJIbHOrO, rrpO짜eccHOHaJIbHOrO O6pasOBaHHH, BIc-
werO O6pasOBaHHH, rrOcJIeBysOBcKOrO O6pasOBaHHH, BHewKOJIbHOrO O6pasOBaHHH, rrOBIweHHH KBaJIH짜HKaIJHH H rreperrO,LrOTOBKH Ka,LpOB, ,LeTcKHx ,LOMOB, y니peM-
,LeHHH HH짜OpMaIJHOHHO-MeTO,LH니ecKOrO O6ecrre니eHHH O6pasOBaTeJIbHIx y니peM-
,LeHHH, O6pasOBaTeJIbHIx y니peM,LeHHH, rrO,LBe,LOMcTBeHHIx MHHHcTepcTBaM H
Be,LOMcTBaM, ,LpyrHx BcrrOMOraTeJIbHIx y니peM,LeHHH, a TaKMe MepOrrpHHTHH B
cHcTeMe O6pasOBaHHH, 짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIb- cTBOM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
cO,LepMaHHe pecrry6JIHKaHcKOrO IJeHTpa 3KcTpeHHOH Me,LHIJHHcKOH rrOMO山H, pecrry6JIHKaHcKOrO IJeHTpa rrO 6Opb6e cO CIT11,UOM, 「Ocy,LapcTBeHHOrO caHHTap- HO-3rrH,LeMHOJIOrH니ecKOrO Ha,LsOpa, rrpO짜HJIaKTHKH KapaHTHHHIx H OcO6O Orrac-
HIx HH짜eKIJHH, 11HcTHTyTa s,LOpOBbH H Me,LHIJHHcKOH cTaTHcTHKH, KJIHHHK Ha-
y니HO-HccJIe,LOBaTeJIbcKHx HHcTHTyTOB H BIcwHx y니e6HIx saBe,LeHHH, pecrry6-
JIHKaHcKHx y니peM,LeHHH cJIyM6I KpOBH H cy,Le6HO-Me,LHIJHHcKOH 3KcrrepTHsI,
,LpyrHx rrO,LBe,LOMcTBeHHIx pecrry6JIHKaHcKHM MHHHcTepcTBaM H Be,LOMcTBaM
JIe니e6HO-rrpO짜HJIaKTH니ecKHx y니peM,LeHHH H BcrrOMOraTeJIbHIx OpraHHsaIJHH, a
TaKMe OrrJIaTy ycJIyr, 짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIb- cTBOM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
BOsMe山eHHe saTpaT (cy6cH,LHH) pecrry6JIHKaHcKHx crreIJHaJIHsHpOBaHHIx
IJeHTpOB sa OKasaHHIe HMH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM Me,LHIJHH-
cKHe ycJIyrH OT,LeJIbHIM KaTerOpHHM rpaM,LaH;
peaJIHsaIJHIO MepOrrpHHTHH rrO OxpaHe s,LOpOBbH rpaM,LaH — cOrJIacHO rrpH- HHTIM rOcy,LapcTBeHHIM rrpOrpaMMaM;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 142 ― 2 52 (I)
cO,LepMaHHe y니peM,LeHHH KyJIbTypI, 짜HsH니ecKOH KyJIbTypI H crrOpTa,
rrO,LBe,LOMcTBeHHIx pecrry6JIHKaHcKHM MHHHcTepcTBaM H Be,LOMcTBaM, cO,LepMa- HHe H OrrJIaTy ycJIyr rrO cOs,LaHHIO H pacrrpOcTpaHeHHIO TeJIe- H pa,LHOrrpOrpaMM,
cO,LepMaHHe cpe,LcTB MaccOBOH HH짜OpMaIJHH rrO OT,LeJIbHIM peweHHHM rrpaBH-
TeJIbcTBa, cOs,LaHHe KHHO- H BH,LeOrrpO,LyKIJHH, rrpOBe,LeHHe pecTaBpaIJHOHHIx
pa6OT Ha O6beKTax KyJIbTypHOrO HacJIe,LHH, IJeJIeBIe MepOrrpHHTHH rrO pasBH-
THIO KyJIbTypI H crrOpTa cOrJIacHO yTBepM,LeHHIM KaJIeH,LapHIM rrJIaHaM, 짜H-
HaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIbcTBOM Hs pecrry6JIHKaHc-
KOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
Hay니HO-TexHH니ecKHe rrpOeKTI, peaJIHsyeMIe rrO rpaHTaM B paMKax rOcy-
,LapcTBeHHIx Hay니HO-TexHH니ecKHx rrpOrpaMM 짜yH,LaMeHTaJIbHIx, rrpHKJIa,LHIx
HccJIe,LOBaHHH H HHHOBaIJHOHHIx pa6OT, cO,LepMaHHe yHHKaJIbHIx Hay니HIx
O6beKTOB H y니peM,LeHHH, O6cJIyMHBaIO山Hx HayKy, rrpOBe,LeHHe 3KcrrepTHsI
Hay니HIx rrpOeKTOB H OT,LeJIbHIe MepOrrpHHTHH rrO HayKe, Ocy山ecTBJIHeMIe B
cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM sa c니eT pecrry6JIHKaHcKOrO 6IO,LMeTa Pec-
rry6JIHKH Ys6eKHcTaH;
cO,LepMaHHe rOcy,LapcTBeHHIx apxHBOB;
cO,LepMaHHe rraHcHOHaTOB H caHaTOpHeB ,LJIH BeTepaHOB BOHHI H Tpy,La,
y니peM,LeHHH cOIJHaJIbHOH sa山HTI HaceJIeHHH, rrO,LBe,LOMcTBeHHIx pecrry6JIHKaH- cKHM MHHHcTepcTBaM H Be,LOMcTBaM, a TaKMe IJeJIeBIe MepOrrpHHTHH rrO cOIJH- aJIbHOH sa山HTe HaceJIeHHH, 짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO-
,LaTeJIbcTBOM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH; BIrrJIaTy e,LHHOBpeMeHHIx rOcy,LapcTBeHHIx ,LeHeMHIx BOsHarpaM,LeHHH H
rrpeMHH B cBHsH c rrpHcyM,LeHHeM rOcy,LapcTBeHHIx Harpa,L, rOcy,LapcTBeHHIx
rrpeMHH;
BI,LeJIeHHe cpe,LcTB yrrOJIHOMO니eHHOMy OpraHy ,LJIH BIrrJIaTI rrOcO6HH HH-
BaJIH,LaM c ,LeTcTBa H rrpH pOM,LeHHH pe6eHKa, KOMrreHcaIJHH, ycTaHOBJIeHHIx
saKOHO,LaTeJIbcTBOM ,LJIH OT,LeJIbHIx KaTerOpHH JIHIJ;
cOIJHaJIbHyIO rrO,L,LepMKy JIHIJ, y니acTBOBaBwHx B JIHKBH,LaIJHH rrOcJIe,LcTBHH
aBapHH Ha 니epHO6IJIbcKOH A3C, H JIHIJ rreHcHOHHOrO BOspacTa, rrpOxO,LHBwHx
BOeHHyIO cJIyM6y Ha pa,LHaIJHOHHO-H,LepHIx O6beKTax, BIrrJIaTy JIbrOT H KOM-
rreHcaIJHH, ycTaHOBJIeHHIx saKOHO,LaTeJIbcTBOM ,LJIH OT,LeJIbHIx KaTerOpHH JIHIJ; 2) Ha rOcy,LapcTBeHHyIO rrO,L,LepMKy ,LeHTeJIbHOcTH HerOcy,LapcTBeHHIx He-
KOMMep니ecKHx OpraHHsaIJHH H ,LpyrHx HHcTHTyTOB rpaM,LaHcKOrO O6山ecTBa B
짜OpMe rOcy,LapcTBeHHIx rpaHTOB, cy6cH,LHH H cOIJHaJIbHOrO saKasa; 3) Ha 3KOHOMHKy, BKJIIO니aIO山He:
pacxO,LI pecrry6JIHKaHcKHx OpraHOB KOHTpOJIH B c짜epe ceJIbcKOrO H BO,L-
HOrO xOsHHcTBa, Ha BO,LHOe, ceJIbcKOe, JIecHOe xOsHHcTBO, OrrJIaTy ycJIyr H cO-
,LepMaHHe y니peM,LeHHH rrO 6Opb6e c Bpe,LHTeJIHMH ceJIbcKOxOsHHcTBeHHIx KyJIb- Typ;
pacxO,LI Ha 짜HHaHcOByIO rrO,L,LepMKy 짜epMepcKHx xOsHHcTB, rrpOHsBO,LH-
山Hx ceJIbcKOxOsHHcTBeHHyIO rrpO,LyKIJHIO ,LJIH rOcy,LapcTBeHHIx HyM,L Ha HHs-
KOypOMaHHIx seMJIHx;
6IO,LMeTHIe accHrHOBaHHH, cOOTBeTcTByIO山He rrOcTyrrJIeHHHM rrO e,LHHOMy
seMeJIbHOMy HaJIOry, yrrJIa니HBaeMOMy ceJIbcKOxOsHHcTBeHHIMH TOBapOrrpOHsBO-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 143 ―
,LHTeJIHMH, H IJeJIeBIe 6IO,LMeTHIe accHrHOBaHHH B rrpe,LeJIax eMerO,LHO yTBepM-
,LaeMIx OcHOBHIx rrapaMeTpOB 4) Ha 짜HHaHcHpOBaHHe IJeHTpaJIHsOBaHHIx HHBecTHIJHH, saKas니HKaMH KO-
TOpIx HBJIHIOTcH pecrry6JIHKaHcKHe MHHHcTepcTBa, rOcy,LapcTBeHHIe KOMHTeTI H Be,LOMcTBa; 5) Ha cO,LepMaHHe OpraHOB rOcy,LapcTBeHHOH BJIacTH H yrrpaBJIeHHH, BKJIIO-
니aH:
rraJIaTI 0JIHH MaMJIHca Pecrry6JIHKH Ys6eKHcTaH;
arrrrapaT ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH;
Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH;
KOHcTHTyIJHOHHIH cy,L Pecrry6JIHKH Ys6eKHcTaH;
ceKpeTapHaT YrrOJIHOMO니eHHOrO 0JIHH MaMJIHca Pecrry6JIHKH Ys6eKHcTaH
rrO rrpaBaM 니eJIOBeKa (OM6y,LcMaHa);
OpraHI rOcy,LapcTBeHHOrO yrrpaBJIeHHH, cO,LepMaHHe KOTOpIx rrpe,LycMOT-
peHO saKOHO,LaTeJIbcTBOM Hs cpe,LcTB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
y니peM,LeHHH Pecrry6JIHKH Ys6eKHcTaH sa rpaHHIJeH; 6) Ha cO,LepMaHHe cy,LOB, OpraHOB IOcTHIJHH H rrpOKypaTypI; 7) Ha 짜OpMHpOBaHHe pesepBHOrO 짜OH,La Ka6HHeTa MHHHcTpOB Pecrry6JIH-
KH Ys6eKHcTaH; 8) rrpO니He pacxO,LI:
cpe,LcTBa, BI,LeJIHeMIe rrOJIHTH니ecKHM rrapTHHM Ha 짜HHaHcHpOBaHHe Hx yc-
TaBHOH ,LeHTeJIbHOcTH;
BOsMe山eHHe HaJIOra Ha ,LO6aBJIeHHyIO cTOHMOcTb B rrOpH,LKe, ycTaHOBJIeH-
HOM saKOHO,LaTeJIbcTBOM;
pacxO,LI Ha BIrrJIaTy 니JIeHcKHx BsHOcOB H y니acTHe B 짜HHaHcHpOBaHHH
MeM,LyHapO,LHIx OpraHHsaIJHH, y니acTHHKOM KOTOpIx HBJIHeTcH Pecrry6JIHKa Ys- 6eKHcTaH;
pacxO,LI, cBHsaHHIe c O6cJIyMHBaHHeM rOcy,LapcTBeHHOrO ,LOJIra H BIrrOJI-
HeHHeM rapaHTHHHIx O6HsaTeJIbcTB Pecrry6JIHKH Ys6eKHcTaH;
OrrJIaTa cTaTHcTH니ecKHx pa6OT rrO rOcy,LapcTBeHHOMy saKasy;
pacxO,LI rrO rrpOBe,LeHHIO BI6OpOB H pe짜epeH,LyMOB;
OrrJIaTa ycJIyr rOcy,LapcTBeHHIx rrOBepeHHIx rrO yrrpaBJIeHHIO rOcy,LapcTBeH-
HIMH ,LOJIHMH B xOsHHcTBeHHIx O6山ecTBax;
pacxO,LI, cBHsaHHIe c O6pasOBaHHeM, cO,LepMaHHeM H O6HOBJIeHHeM rOcy-
,LapcTBeHHIx H cTpaTerH니ecKHx pesepBOB;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 144 ― 2 52 (I)
cpe,LcTBa, BI,LeJIHeMIe Ha O6OpOHy, O6ecrre니eHHe O6山ecTBeHHOrO rrOpH,LKa H 6esOrracHOcTH, TaMOMeHHIM OpraHaM, BKJIIO니aH pacxO,LI Ha rreHcHH H rrOcO-
6HH JIHIJaM, rrpOxO,LHBwHM BOeHHyIO cJIyM6y, cJIyM6y B OpraHax BHyTpeHHHx
,LeJI, TaMOMeHHIx OpraHax, H Hx ceMbHM, a TaKMe y니peM,LeHHHM, OpraHHsaIJH- HM H Be,LOMcTBaM, ,LeHTeJIbHOcTb KOTOpIx 짜HHaHcHpyeTcH Hs pecrry6JIHKaHcKO-
rO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM;
HHIe pacxO,LI B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM.
11s pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH MOryT BI,LeJIHTb-
cH B ycTaHOBJIeHHOM rrOpH,LKe:
cy6BeHIJHH, rrepe,LaBaeMIe ,LOxO,LI H ,LOTaIJHH 6IO,LMeTy Pecrry6JIHKH Ka-
paKaJIrraKcTaH, MecTHIM 6IO,LMeTaM O6JIacTeH H rOpO,La TawKeHTa; 6IO,LMeTHIe ccy,LI H ,LOTaIJHH rOcy,LapcTBeHHIM IJeJIeBIM 짜OH,LaM;
6IO,LMeTHIe ccy,LI H Kpe,LHTHIe JIHHHH IOpH,LH니ecKHM JIHIJaM H Kpe,LHTI
HHOcTpaHHIM rOcy,LapcTBaM. KapaKaJInaKcTaH, o6JIacTHiX 6IO.l11KeToB o6JIacTeH H
ropo.l1cKoro 6IO.l11KeTa ropo.l1a TaIIIKeHTa
11s pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa Ocy山ecTBJIHIOT-
cH cJIe,LyIO山He pacxO,LI Ha: 1) cOIJHaJIbHyIO c짜epy H cOIJHaJIbHyIO rrO,L,LepMKy HaceJIeHHH, BKJIIO니aIO山He
pacxO,LI Ha:
cO,LepMaHHe y니peM,LeHHH O6山erO cpe,LHerO O6pasOBaHHH, cpe,LHerO crreIJH- aJIbHOrO, rrpO짜eccHOHaJIbHOrO O6pasOBaHHH, BHewKOJIbHOrO O6pasOBaHHH, rrOBI- weHHH KBaJIH짜HKaIJHH H rreperrO,LrOTOBKH rre,LarOrH니ecKHx Ka,LpOB, ,LpyrHx BcrrO-
MOraTeJIbHIx H MeTO,LH니ecKHx y니peM,LeHHH O6pasOBaHHH;
cO,LepMaHHe ,LeTcKHx ,LOMOB, rOcy,LapcTBeHHIx ,LeTcKHx rOpO,LKOB, BcrrOMO- raTeJIbHIe ycJIyrH H IJeJIeBIe MepOrrpHHTHH B cHcTeMe O6pasOBaHHH, 짜HHaHcH-
pOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIbcTBOM Hs pecrry6JIHKaHcKOrO
6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rO-
pO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa;
cO,LepMaHHe 짜HJIHaJIa Pecrry6JIHKaHcKOrO IJeHTpa 3KcTpeHHOH Me,LHIJHHcKOH
rrOMO山H, MHOrOrrpO짜HJIbHIx H crreIJHaJIHsHpOBaHHIx Me,LHIJHHcKHx IJeHTpOB,
crreIJHaJIHsHpOBaHHIx 6OJIbHHIJ H ,LHcrraHcepOB, pO,LHJIbHIx ,LOMOB H aKywep-
cKHx KOMrrJIeKcOB, IJeHTpOB Me,LHIJHHcKOH ,LHarHOcTHKH H rOcy,LapcTBeHHOrO
caHHTapHO-3rrH,LeMHOJIOrH니ecKOrO Ha,LsOpa, y니peM,LeHHH cJIyM6I KpOBH H cy-
,Le6HO-Me,LHIJHHcKOH 3KcrrepTHsI, 짜HJIHaJIa 11HcTHTyTa s,LOpOBbH H Me,LHIJHHcKOH
cTaTHcTHKH, ,LpyrHx rrO,LBe,LOMcTBeHHIx TeppHTOpHaJIbHIM OpraHaM yrrpaBJIeHHH s,LpaBOOxpaHeHHeM JIe니e6HO-rrpO짜HJIaKTH니ecKHx y니peM,LeHHH H BcrrOMOraTeJIbHIx OpraHHsaIJHH, a TaKMe OrrJIaTy ycJIyr, 짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpe-
HO saKOHO,LaTeJIbcTBOM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJI-
rraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La Taw- KeHTa;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 145 ―
peaJIHsaIJHIO MepOrrpHHTHH rrO OxpaHe s,LOpOBbH rpaM,LaH — cOrJIacHO rrpH- HHTIM rOcy,LapcTBeHHIM rrpOrpaMMaM;
cO,LepMaHHe y니peM,LeHHH KyJIbTypI, 짜HsH니ecKOH KyJIbTypI H crrOpTa,
rrO,LBe,LOMcTBeHHIx TeppHTOpHaJIbHIM OpraHaM yrrpaBJIeHHH KyJIbTypI H crrOpTa,
a TaKMe IJeJIeBIe MepOrrpHHTHH rrO pasBHTHIO KyJIbTypI H crrOpTa;
cO,LepMaHHe apxHBOB, rrO,LBe,LOMcTBeHHIx COBeTy MHHHcTpOB Pecrry6JIH-
KH KapaKaJIrraKcTaH, xOKHMHHTaM O6JIacTeH H rOpO,La TawKeHTa;
cO,LepMaHHe ,LOMOB-HHTepHaTOB, rraHcHOHaTOB H caHaTOpHeB ,LJIH rrpecTa-
peJIIx H HHBaJIH,LOB, pea6HJIHTaIJHOHHIx IJeHTpOB HHBaJIH,LOB, rrO,LBe,LOMcTBeH-
HIx COBeTy MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMHHTaM O6JIacTeH
H rOpO,La TawKeHTa, ,LpyrHx y니peM,LeHHH, a TaKMe IJeJIeBIe MepOrrpHHTHH rrO
cOIJHaJIbHOH sa山HTe HaceJIeHHH;
BOsMe山eHHe y6ITKOB rrepeBOs니HKaM rOpO,LcKOrO rraccaMHpcKOrO TpaHcrrOpTa
B cBHsH c OKasaHHeM ycJIyr rrO rrepeBOsKe rraccaMHpOB H 6araMa rrO rrpe,LeJIb-
HIM TapH짜aM, a TaKMe JIbrOTHOH rrepeBOsKe OT,LeJIbHIx KaTerOpHH rpaM,LaH; 2) 3KOHOMHKy, BKJIIO니aIO山He pacxO,LI Ha:
cO,LepMaHHe TeppHTOpHaJIbHIx OpraHOB KOHTpOJIH B c짜epe ceJIbcKOrO xO-
sHHcTBa, BKJIIO니aH OrrJIaTy ycJIyr y니peM,LeHHHM rrO 6Opb6e c 6OJIesHHMH MHBOT-
HIx, a TaKMe pa6OTI rrO peKyJIbTHBaIJHH seMeJIb;
rrpOBe,LeHHe peMOHTHIx pa6OT Ha O6beKTax MHJIH山HO-KOMMyHaJIbHOrO xO-
sHHcTBa;
cO,LepMaHHe OT,LeJIbHIx TexHH니ecKHx y니acTKOB BO,LHIx rryTeH;
6JIarOycTpOHcTBO HaceJIeHHIx rryHKTOB;
peMOHT yJIHIJ rOpO,LOB, HHIx HaceJIeHHIx rryHKTOB H MeMxOsHHcTBeHHIx
ceJIbcKHx aBTOMO6HJIbHIx ,LOpOr, a TaKMe Ha OT,LeJIbHIe OpraHHsaIJHH;
cO,LepMaHHe JIecHOrO xOsHHcTBa, rrpe,LycMOTpeHHOe saKOHO,LaTeJIbcTBOM; 3) 짜HHaHcHpOBaHHe IJeHTpaJIHsOBaHHIx HHBecTHIJHH, saKas니HKaMH KOTOpIx HBJIHIOTcH COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMHHTI O6JIac- TeH H rOpO,La TawKeHTa; 4) cO,LepMaHHe OpraHOB rOcy,LapcTBeHHOH BJIacTH H yrrpaBJIeHHH Ha Mec-
Tax, BKJIIO니aH:
)KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraKcTaH;
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMHHTI, yrrpaBJIeHHH
H OT,LeJII xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa; 5) 짜OpMHpOBaHHe pesepBHIx 짜OH,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6-
JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMe-
Ta rOpO,La TawKeHTa; 6) BOsMe山eHHe y6ITKOB, rrpH니HHeHHIx IOpH,LH니ecKHM H 짜HsH니ecKHM JIH-
IJaM B cBHsH c HsbHTHeM seMeJIbHIx y니acTKOB ,LJIH rOcy,LapcTBeHHIx HJIH O6-
山ecTBeHHIx HyM,L; 7) OpraHHsaIJHH H MepOrrpHHTHH, KOTOpIe 짜HHaHcHpyIOTcH sa c니eT cpe,LcTB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMe-
TOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa.
11s pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa 6IO,LMeTaM paH-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 146 ― 2 52 (I)
OHOB H rOpO,LOB MOryT BI,LeJIHTbcH 6IO,LMeTHIe ccy,LI, ,LOTaIJHH, cy6BeHIJHH H
rrepe,LaBaeMIe ,LOxO,LI. 11s 6IO,LMeTOB paHOHOB H rOpO,LOB Ocy山ecTBJIHIOTcH cJIe,LyIO山He pac-
xO,LI: 1) Ha cOIJHaJIbHyIO c짜epy H cOIJHaJIbHyIO rrO,L,LepMKy HaceJIeHHH, BKJIIO니aIO-
山He pacxO,LI Ha:
cO,LepMaHHe paHOHHIx (rOpO,LcKHx) OT,LeJIOB MeTO,LH니ecKOrO O6ecrre니eHHH
H OpraHHsaIJHH ,LeHTeJIbHOcTH y니peM,LeHHH HapO,LHOrO O6pasOBaHHH, a TaKMe
rrO,LBe,LOMcTBeHHIx HM y니peM,LeHHH ,LOwKOJIbHOrO O6pasOBaHHH, O6山erO cpe,L-
HerO O6pasOBaHHH, BHewKOJIbHOrO O6pasOBaHHH H MepOrrpHHTHH B cHcTeMe
O6pasOBaHHH, 짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIbcTBOM Hs
6IO,LMeTOB paHOHOB H rOpO,LOB;
cO,LepMaHHe JIe니e6HO-rrpO짜HJIaKTH니ecKHx y니peM,LeHHH, rrO,LBe,LOMcTBeHHIx
Me,LHIJHHcKHM O6be,LHHeHHHM paHOHOB (rOpO,LOB), H paHOHHIx, rOpO,LcKHx y니-
peM,LeHHH rOcy,LapcTBeHHOrO caHHTapHO-3rrH,LeMHOJIOrH니ecKOrO Ha,LsOpa;
peaJIHsaIJHIO MepOrrpHHTHH rrO OxpaHe s,LOpOBbH rpaM,LaH — cOrJIacHO rrpH- HHTIM rOcy,LapcTBeHHIM rrpOrpaMMaM;
cO,LepMaHHe y니peM,LeHHH KyJIbTypI, 짜HsH니ecKOH KyJIbTypI H crrOpTa,
rrO,LBe,LOMcTBeHHIx paHOHHIM (rOpO,LcKHM) OT,LeJIaM rrO ,LeJIaM KyJIbTypI H crrOpTa,
a TaKMe IJeJIeBIe MepOrrpHHTHH rrO pasBHTHIO KyJIbTypI H crrOpTa;
cOIJHaJIbHIe rrOcO6HH H MaTepHaJIbHyIO rrOMO山b MaJIOO6ecrre니eHHIM ceMb-
HM, HasHa니aeMIe H BIrrJIa니HBaeMIe OpraHaMH caMOyrrpaBJIeHHH rpaM,LaH, H
MaTepHaJIbHyIO rrOMO山b ceMbHM, rrOcTpa,LaBwHM OT cTHxHHHIx 6e,LcTBHH, cOIJH-
aJIbHyIO rrOMO山b Ha ,LOMy, cOIJHaJIbHyIO rrO,L,LepMKy JIHIJ, y니acTBOBaBwHx B
JIHKBH,LaIJHH rrOcJIe,LcTBHH aBapHH Ha 니epHO6IJIbcKOH A3C, H JIHIJ rreHcHOHHO-
rO BOspacTa, rrpOxO,LHBwHx BOeHHyIO cJIyM6y Ha pa,LHaIJHOHHO-H,LepHIx O6beK- Tax; 2) Ha 3KOHOMHKy, BKJIIO니aIO山He pacxO,LI Ha:
cO,LepMaHHe BeTepHHapHIx JIa6OpaTOpHH H cTaHIJHH rrO 6Opb6e c 6OJIesHH- MH MHBOTHIx;
peMOHT yJIHIJ rOpO,LOB H HHIx HaceJIeHHIx rryHKTOB, a TaKMe MeMxOsHH-
cTBeHHIx ceJIbcKHx aBTOMO6HJIbHIx ,LOpOr;
rrpOBe,LeHHe peMOHTHIx pa6OT Ha O6beKTax MHJIH山HO-KOMMyHaJIbHOrO xO- sHHcTBa;
6JIarOycTpOHcTBO HaceJIeHHIx rryHKTOB; 3) Ha cO,LepMaHHe xOKHMHHTOB H OT,LeJIOB xOKHMHHTOB paHOHOB H rOpO-
,LOB; 4) Ha cO,LepMaHHe OpraHOB caMOyrrpaBJIeHHH rpaM,LaH; 5) rrpO니He, BKJIIO니aH pacxO,LI OT,LeJIbHIx OpraHHsaIJHH H MepOrrpHHTHH,
짜HHaHcHpOBaHHe KOTOpIx rrpe,LycMOTpeHO saKOHO,LaTeJIbcTBOM Hs 6IO,LMeTOB
paHOHOB H rOpO,LOB.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 147 ― Pe3epBHie MHHHcTepcTBe MHHHcTepcTBe cTBeHHoro HMymecTBa
Cpe,LcTBa 1) B 니acTH cpe,LcTB, rrOcTyrrHBwHx OT rrpHBaTHsaIJHH, cyMM wTpa짜OB H rreHH rrO saKJIIO니eHHIM H pacTOprHyTIM ,LOrOBOpaM KyrrJIH-rrpO,LaMH rOcy,LapcTBeHHIx
aKTHBOB, BI,LaHHIx Kpe,LHTOB H saHMOB:
B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH Ys6eKHcTaH;
B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIe
6IO,LMeTI O6JIacTeH H rOpO,LcKOH 6IO,LMeT rOpO,La TawKeHTa ,LJIH 짜HHaHcHpOBa-
HHH rrpOeKTOB cOIJHaJIbHO-3KOHOMH니ecKOrO pasBHTHH, 짜OpMHpOBaHHH HHcTHTy-
TOB pIHO니HOH HH짜pacTpyKTypI;
TOprOBO-rrpOMIwJIeHHOH rraJIaTe Ys6eKHcTaHa c IJeJIeBIM HarrpaBJIeHHeM Hx HcKJIIO니HTeJIbHO Ha pasBHTHe pIHO니HOH HH짜pacTpyKTypI H rrpaBOByIO rrO,L,LepM-
Ky rrpe,LrrpHHHMaTeJIeH;
Ha c니eTa yrrOJIHOMO니eHHOrO OpraHa rrO yrrpaBJIeHHIO rOcy,LapcTBeHHIMH
aKTHBaMH ,LJIH rrOKpITHH saTpaT, cBHsaHHIx c Ocy山ecTBJIeHHeM pacrrOpH,LHTeJIb-
HIx H yrrpaBJIeH니ecKHx 짜yHKIJHH, B TOM 니HcJIe Ha pacxO,LI rrO peaJIHsaIJHH
「Ocy,LapcTBeHHOH rrpOrpaMMI rrO rrpHBaTHsaIJHH, HH짜OpMaIJHOHHOMy O6ecrre니e-
HHIO H rrO,L,LepMKe rrpOIJecca rrpHBaTHsaIJHH rOcy,LapcTBeHHIx aKTHBOB, a TaK-
Me pasBHTHH pIHKa IJeHHIx 6yMar; 2) B 니acTH cpe,LcTB, rrOcTyrrHBwHx OT rrpHBaTHsaIJHH seMeJIbHIx y니acTKOB pesH,LeHTaMH:
B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH Ys6eKHcTaH;
B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIe
6IO,LMeTI O6JIacTeH H rOpO,LcKOH 6IO,LMeT rOpO,La TawKeHTa c IJeJIeBIM HcrrOJIb-
sOBaHHeM Ha pasBHTHe HH짜pacTpyKTypI H 6JIarOycTpOHcTBO TeppHTOpHH.
,UOJIH cpe,LcTB, pacrrpe,LeJIHeMaH rrO HarrpaBJIeHHHM, yKasaHHIM B 니acTH
BTOpOH HacTOH山eH cTaTbH, Orrpe,LeJIHeTcH peweHHeM Ka6HHeTa MHHHcTpOB
Pecrry6JIHKH Ys6eKHcTaH.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 150 ― 2 52 (I) TocTH Pecny6JIHKH Y36eKHcTaH
Cpe,LcTBa 「Ocy,LapcTBeHHOrO 짜OH,La cO,LeHcTBHH saHHTOcTH Pecrry6JIHKH
Ys6eKHcTaH HcrrOJIbsyIOTcH Ha:
pacxO,LI rrO rrpO짜eccHOHaJIbHOH rrO,LrOTOBKe, rrOBIweHHIO KBaJIH짜HKaIJHH
H rreperrO,LrOTOBKe JIHIJ, rrpHsHaHHIx 6espa6OTHIMH;
BIrrJIaTy rrOcO6HH rrO 6espa6OTHIJe, KOMrreHcaIJHH B cBHsH c ,LO6pOBOJIbHIM
rrepees,LOM Ha pa6OTy B ,LpyryIO MecTHOcTb rrO rrpe,LJIOMeHHIO IJeHTpOB cO,LeH-
cTBHH saHHTOcTH H cOIJHaJIbHOH sa山HTI HaceJIeHHH H MaTepHaJIbHOH rrOMO山H
6espa6OTHIM;
BOsMe山eHHe saTpaT BHe6IO,LMeTHOMy ITeHcHOHHOMy 짜OH,Ly rrpH MHHHcTep-
cTBe 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH B cBHsH c HasHa니eHHeM ,LOcpO니HIx
rreHcHH JIHIJaM, rrpHsHaHHIM 6espa6OTHIMH;
OrrJIaTy O6山ecTBeHHIx pa6OT B rrOpH,LKe, ycTaHOBJIeHHOM saKOHO,LaTeJIb-
cTBOM;
니acTH니HOe 짜HHaHcHpOBaHHe MepOrrpHHTHH rrO cOs,LaHHIO crreIJHaJIHsHpOBaH-
HIx pa6O니Hx MecT H rrpOHsBO,LcTB ,LJIH HcrrOJIbsOBaHHH Tpy,La HHBaJIH,LOB, ,Lpy-
rHx KaTerOpHH rpaM,LaH, HyM,LaIO山HxcH B cOIJHaJIbHOH sa山HTe;
cO,LepMaHHe B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM OT,LeJIbHIx rrO,Lpas,Le-
JIeHHH IJeHTpOB cO,LeHcTBHH saHHTOcTH H cOIJHaJIbHOH sa山HTI HaceJIeHHH, a
TaKMe Hx MaTepHaJIbHO-TexHH니ecKOe O6ecrre니eHHe;
OpraHHsaIJHIO H rrpOBe,LeHHe Ha pecrry6JIHKaHcKOM H TeppHTOpHaJIbHOM ypOB-
HHx cOIJHOJIOrH니ecKHx HccJIe,LOBaHHH, aHKeTHpOBaHHH OT,LeJIbHIx rpyrrrr Hace-
JIeHHH rrO BOrrpOcaM saHHTOcTH;
cOs,LaHHe pecrry6JIHKaHcKOH H TeppHTOpHaJIbHIx HH짜OpMaIJHOHHIx cHcTeM pIHKa Tpy,La H paspa6OTKy Hx rrpOrpaMMHOrO O6ecrre니eHHH, BKJIIO니aH rrpHO6pe-
TeHHe TexHH니ecKHx cpe,LcTB;
pacxO,LI, cBHsaHHIe c OKasaHHeM rrOMO山H HesaHHTOMy HaceJIeHHIO, BKJIIO-
니aH cO,LeHcTBHe H OKasaHHe KOHcyJIbTaTHBHIx ycJIyr rrO Tpy,LOycTpOHcTBy;
짜HHaHcHpOBaHHe MeM,LyHapO,LHOrO cOTpy,LHH니ecTBa rrO BOrrpOcaM, cBHsaH-
HIM c saHHTOcTbIO HaceJIeHHH, H peaJIHsaIJHH MeM,LyHapO,LHIx rrpOeKTOB H
,LOrOBOpOB;
pacxO,LI, cBHsaHHIe c OpraHHsaIJHeH Tpy,LOycTpOHcTBa H O6ecrre니eHHeM
cOIJHaJIbHOH sa山HTI rpaM,LaH Pecrry6JIHKH Ys6eKHcTaH, HarrpaBJIeHHIx Ha pa-
6OTy sa py6eM;
,LpyrHe IJeJIH, Orrpe,LeJIHeMIe B ycTaHOBJIeHHOM rrOpH,LKe. nHTaJIhHoro peMoHTa H ocHameHHB o6meo6pa3oBa-
TeJIhHiX IIIKoJI, npo JIHKH Y36eKHcTaH
Cpe,LcTBa H .l1apcTBeHHiX KoMHTeToB H Be.l1oMcTB
Cpe,LcTBa BHe6IO,LMeTHIx 짜OH,LOB MHHHcTepcTB, rOcy,LapcTBeHHIx KOMH-
TeTOB H Be,LOMcTB HcrrOJIbsyIOTcH Ha:
yKperrJIeHHe MaTepHaJIbHO-TexHH니ecKOH 6asI;
MaTepHaJIbHOe cTHMyJIHpOBaHHe pa6OTHHKOB;
rrOKpITHe rrpO니Hx pacxO,LOB.
3arrpe山aeTcH cO,LepMaHHe ,LOrrOJIHHTeJIbHOH 니HcJIeHHOcTH rrepcOHaJIa sa c니eT
cpe,LcTB BHe6IO,LMeTHIx 짜OH,LOB MHHHcTepcTB, rOcy,LapcTBeHHIx KOMHTeTOB
H Be,LOMcTB, sa HcKJIIO니eHHeM cJIy니aeB, Orrpe,LeJIHeMIx Ka6HHeTOM MHHHcTpOB
Pecrry6JIHKH Ys6eKHcTaH.
ITOpH,LOK 짜OpMHpOBaHHH H HcrrOJIbsOBaHHH cpe,LcTB BHe6IO,LMeTHIx 짜OH-
,LOB MHHHcTepcTB, rOcy,LapcTBeHHIx KOMHTeTOB H Be,LOMcTB Orrpe,LeJIHeTcH
Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
Oco6eHHaB qacTh Pa3.l1eJI VI.
CocTaBJIeHHe, paccMoTpeHHe, npHHBTHe H yTBep1K.l1eHHe
rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX HiX ueJIeBiX 6IO,LMeTHIH sarrpOc BKJIIO니aeT:
aHaJIHTH니ecKHH OT니eT O ,LOcTHrHyTIx pesyJIbTaTax sa rrpe,LI,Ly山HH rO,L H
OMH,LaeMIx pesyJIbTaTax TeKy山erO rO,La, BKJIIO니aIO山HH KOJIH니ecTBeHHIe H Ka-
니ecTBeHHIe rrOKasaTeJIH ,LeHTeJIbHOcTH 6IO,LMeTHOH OpraHHsaIJHH, rrOJIy니aTeJIH
6IO,LMeTHIx cpe,LcTB H pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB, cBHsaHHOH c Hc-
rrOJIbsOBaHHeM cpe,LcTB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
peecTp pacxO,LHIx O6HsaTeJIbcTB c yKasaHHeM HOpMaTHBHO-rrpaBOBIx aK-
TOB, ,LOrOBOpOB H (HJIH) Hx OT,LeJIbHIx rrOJIOMeHHH, HBJIHIO山HxcH OcHOBaHHeM
,LJIH Hx BBe,LeHHH (HcrrOJIHeHHH) H Orrpe,LeJIHIO山Hx HcTO니HHKH 짜HHaHcHpOBaHHH
H cpOKH ,LeHcTBHH;
rrpOrpaMMy pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB;
6IO,LMeTHyIO saHBKy Ha rrpe,LcTOH山HH rrepHO,L, cOcTaBJIeHHyIO B yBHsKe c
rrpOrpaMMOH pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB.
0,LHOBpeMeHHO c 6IO,LMeTHIM sarrpOcOM COBeT MHHHcTpOB Pecrry6JIHKH
KapaKaJIrraKcTaH, xOKHMHHTI O6JIacTeH H rOpO,La TawKeHTa, OpraHI — pacrrO-
pH,LHTeJIH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB rrpe,LcTaBJIHIOT rrpOrHOsI ,LOxO-
,LOB cOOTBeTcTByIO山Hx 6IO,LMeTOB H rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB Ha rrpe,L- cTOH山HH rrepHO,L.
ITOpH,LOK cOcTaBJIeHHH 6IO,LMeTHOrO sarrpOca Orrpe,LeJIHeTcH rrO:
「Ocy,LapcTBeHHOMy 6IO,LMeTy — MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH
Ys6eKHcTaH;
rOcy,LapcTBeHHIM IJeJIeBIM 짜OH,LaM — Hx OpraHaMH-pacrrOpH,LHTeJIHMH. AHaJIHTHqecKHH oTqeT o .l1ocTHrHyTiX pe3yJIhTaTaX 3a npe.l1i.l1ymHH ro.l1 H o1KH.l1aeMiX pe3yJIhTaTaX TeKyme- ro ro.l1a
AHaJIHTH니ecKHH OT니eT O ,LOcTHrHyTIx pesyJIbTaTax sa rrpe,LI,Ly山HH rO,L H
OMH,LaeMIx pesyJIbTaTax TeKy山erO rO,La cOcTaBJIHeTcH 6IO,LMeTHOH OpraHHsaIJHeH,
rrOJIy니aTeJIeM 6IO,LMeTHIx cpe,LcTB H pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB H
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 155 ―
HcrrOJIbsyeTcH ,LJIH OIJeHKH ,LeHTeJIbHOcTH 6IO,LMeTHOH OpraHHsaIJHH, rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB H pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB, rrO,LrOTOBKH rrpe,L- JIOMeHHH O IJeJIecOO6pasHOcTH ,LaJIbHeHwerO ee (erO) 짜HHaHcHpOBaHHH sa c니eT
cpe,LcTB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI.
AHaJIHTH니ecKHH OT니eT O ,LOcTHrHyTIx pesyJIbTaTax sa rrpe,LI,Ly山HH rO,L H
OMH,LaeMIx pesyJIbTaTax TeKy山erO rO,La BKJIIO니aeT HH짜OpMaIJHIO O6 OcHOBHIx
KOJIH니ecTBeHHIx H Ka니ecTBeHHIx rrOKasaTeJIHx pesyJIbTaTOB rrO KaM,LOMy BH,Ly
,LeHTeJIbHOcTH 6IO,LMeTHOH OpraHHsaIJHH, rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB H
pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB, ,LOcTHrHyTIx B rrpe,LI,Ly山eM rO,Ly, H
OMH,LaeMIx pesyJIbTaTOB B TeKy山eM rO,Ly.
AHaJIHTH니ecKHH OT니eT O ,LOcTHrHyTIx pesyJIbTaTax sa rrpe,LI,Ly山HH rO,L H
OMH,LaeMIx pesyJIbTaTax TeKy山erO rO,La ,LOJIMeH HsJIaraTbcH B KpaTKOH H Hc-
HOH 짜OpMe H He cO,LepMaTb crreIJHaJIbHIx TepMHHOB, saTpy,LHHIO山Hx erO rrOHH-
MaHHe JIHIJaMH, He O6JIa,LaIO山HMH rrpO짜eccHOHaJIbHIMH sHaHHHMH B ,LaHHOH
c짜epe ,LeHTeJIbHOcTH. PeecTp pacxO,LHIx O6HsaTeJIbcTB HBJIHeTcH rrepe니HeM BH,LOB ,LeHTeJIbHOcTH H MepOrrpHHTHH, peaJIHsyeMIx 6IO,LMeTHOH OpraHHsaIJHeH, rrOJIy니aTeJIeM 6IO,LMeT- HIx cpe,LcTB H pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB, c yKasaHHeM cOOTBeTcTByIO-山erO aKTa saKOHO,LaTeJIbcTBa, HBJIHIO山erOcH OcHOBaHHeM ,LJIH ee (erO) 짜HHaHcH-
pOBaHHH sa c니eT cpe,LcTB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI.
PeecTp pacxO,LHIx O6HsaTeJIbcTB cOcTaBJIHeTcH 6IO,LMeTHOH OpraHHsaIJHeH, rrOJIy니aTeJIeM 6IO,LMeTHIx cpe,LcTB H pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB ,LJIH
aHaJIHsa Ocy山ecTBJIHeMIx eIO (HM) pacxO,LOB Ha rrpe,LMeT O6OcHOBaHHOcTH cO-
rJIacHO 6IO,LMeTHOH KJIaccH짜HKaIJHH. ITpOrpaMMa pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB cOcTaBJIHeTcH
pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB Ha rrepHO,L He MeHee Tpex JIeT H BKJIIO니a- eT B ce6H:
OcHOBHIe HarrpaBJIeHHH pasBHTHH, IJeJIH H sa,La니H rrO BceH c짜epe ,LeHTeJIb-
HOcTH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB;
KOMrrJIeKc BsaHMOcBHsaHHIx rrpaBOBIx, 3KOHOMH니ecKHx, cOIJHaJIbHIx, Opra-
HHsaIJHOHHIx H TexHH니ecKHx Mep, HarrpaBJIeHHIx Ha ,LOcTHMeHHe IJeJIeH H
BIrrOJIHeHHe sa,La니;
cHcTeMy cOrJIacOBaHHIx rrO cpOKaM H BH,LaM rrOKasaTeJIeH OMH,LaeMIx pe-
syJIbTaTOB, O6ecrre니HBaIO山Hx ,LOcTHMeHHe IJeJIeH H BIrrOJIHeHHe sa,La니.
ITpOrpaMMa pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB OcHOBIBaeTcH
Ha IJeJIHx H sa,La니ax, Orrpe,LeJIeHHIx saKOHaMH Pecrry6JIHKH Ys6eKHcTaH, pewe-
HHHMH ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH, rraJIaT 0JIHH MaMJIHca Pecrry6-
JIHKH Ys6eKHcTaH H Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
ITpOrpaMMa pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB yTBepM,LaeTcH
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 156 ― 2 52 (I)
pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB rrO cOrJIacOBaHHIO c BIwecTOH山HM Opra- HOM. 6IO,LMeTHaH saHBKa cOcTaBJIHeTcH 6IO,LMeTHOH OpraHHsaIJHeH, rrOJIy니aTeJIeM
6IO,LMeTHIx cpe,LcTB H pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB.
6IO,LMeTHaH saHBKa, cOcTaBJIeHHaH 6IO,LMeTHOH OpraHHsaIJHeH JIH6O rrOJIy-
니aTeJIeM 6IO,LMeTHIx cpe,LcTB, rrpe,LcTaBJIHeTcH cOOTBeTcTByIO山eMy pacrrOpH,LH-
TeJIIO 6IO,LMeTHIx cpe,LcTB B cpOK, ycTaHOBJIeHHIH pacrrOpH,LHTeJIeM 6IO,LMeT-
HIx cpe,LcTB, HO He rrOs,LHee cpOKa rrpe,LcTaBJIeHHH 6IO,LMeTHOrO sarrpOca cOOT- BeTcTByIO山eMy 짜HHaHcOBOMy OpraHy H OpraHy — pacrrOpH,LHTeJIIO rOcy,LapcTBeH-
HOrO IJeJIeBOrO 짜OH,La.
B 6IO,LMeTHOH saHBKe OTpaMaIOTcH pacxO,LI, Ocy山ecTBJIHeMIe sa c니eT
cpe,LcTB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI sa rrpOwe,LwHH H TeKy山HH rO,LI H Ha
rrpe,LwecTByIO山He TpH rO,La B cOOTBeTcTBHH c 6IO,LMeTHOH KJIaccH짜HKaIJHeH.
PacrrOpH,LHTeJIb 6IO,LMeTHIx cpe,LcTB Ha OcHOBaHHH 6IO,LMeTHIx saHBOK
rrO,LBe,LOMcTBeHHIx eMy 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB cOcTaBJIHeT cBO,LHyIO 6IO,LMeTHyIO saHBKy.
CBO,LHaH 6IO,LMeTHaH saHBKa pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB cOcTaB-
JIHeTcH B yBHsKe c rrpOrpaMMOH pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB.
YBeJIH니eHHe O6beMOB pacxO,LOB B 6IO,LMeTHOH saHBKe rrO cpaBHeHHIO c
rrpe,LI,Ly山HMH rO,LaMH ,LOrrycKaeTcH TOJIbKO rrpH HaJIH니HH saKOHO,LaTeJIbHOrO
OcHOBaHHH H B cJIy니ae, ecJIH ,LaHHOe yBeJIH니eHHe rrpe,LycMOTpeHO B rrpOrpaM-
Me pasBHTHH pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB. 3anpoca
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH eMerO,LHO, ,LO 15 arr-
peJIH, HarrpaBJIHeT rrOpH,LOK cOcTaBJIeHHH 6IO,LMeTHOrO sarrpOca Ha rrpe,LcTOH山HH rrepHO,L:
pacrrOpH,LHTeJIHM 6IO,LMeTHIx cpe,LcTB — ,LJIH rrO,LrOTOBKH rrpOeKTa pecrry6-
JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH;
COBeTy MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMaM O6JIacTeH H
rOpO,La TawKeHTa — ,LJIH rrO,LrOTOBKH rrpOeKTOB 6IO,LMeTa Pecrry6JIHKH Kapa-
KaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa;
OpraHaM — pacrrOpH,LHTeJIHM rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — ,LJIH
rrO,LrOTOBKH rrpOeKTOB 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH sarrpawHBaeT y 「Ocy-
,LapcTBeHHOrO HaJIOrOBOrO KOMHTeTa Pecrry6JIHKH Ys6eKHcTaH, 「Ocy,LapcTBeHHOrO TaMOMeHHOrO KOMHTeTa Pecrry6JIHKH Ys6eKHcTaH H ,LpyrHx MHHHcTepcTB, rOcy-
,LapcTBeHHIx KOMHTeTOB H Be,LOMcTB rrpe,LJIOMeHHH rrO ,LOxO,LHOH 니acTH rrpOeK-
Ta 「Ocy,LapcTBeHHOrO 6IO,LMeTa B cpOKH, ycTaHOBJIeHHIe 니acTbIO rrepBOH Ha-
cTOH山eH cTaTbH.
PacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB, COBeT MHHHcTpOB Pecrry6JIHKH Kapa-
KaJIrraKcTaH, xOKHMI O6JIacTeH H rOpO,La TawKeHTa, OpraHI — pacrrOpH,LHTeJIH
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 157 ―
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B Te니eHHe Tpex pa6O니Hx ,LHeH rrOcJIe rrO-
JIy니eHHH rrOpH,LKa cOcTaBJIeHHH 6IO,LMeTHOrO sarrpOca Ha rrpe,LcTOH山HH rrepHO,L
rrpHHHMaIOT peweHHH O cOcTaBJIeHHH cOOTBeTcTByIO山Hx 6IO,LMeTHIx sarrpOcOB
H O6 ycTaHOBJIeHHH cpOKOB Hx rrO,LrOTOBKH.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIe yrr-
paBJIeHHH xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa B Te니eHHe Tpex pa6O니Hx
,LHeH rrOcJIe rrpHHHTHH peweHHH, yKasaHHIx B 니acTH TpeTbeH HacTOH山eH cTa-
TbH, HarrpaBJIHIOT rrOpH,LOK cOcTaBJIeHHH 6IO,LMeTHOrO sarrpOca Ha rrpe,LcTOH山HH rrepHO,L:
xOKHMaM paHOHOB H rOpO,LOB — ,LJIH rrO,LrOTOBKH rrpOeKTOB cOOTBeTcTByIO-山Hx 6IO,LMeTOB;
6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaHcH- pyeMIM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacT-
HIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, — ,LJIH
cOcTaBJIeHHH 6IO,LMeTHIx sarrpOcOB.
XOKHMI paHOHOB H rOpO,LOB B Te니eHHe Tpex pa6O니Hx ,LHeH rrOcJIe rrOJIy-
니eHHH rrOpH,LKa cOcTaBJIeHHH 6IO,LMeTHOrO sarrpOca Ha rrpe,LcTOH山HH rrepHO,L
rrpHHHMaIOT peweHHH O cOcTaBJIeHHH rrpOeKTOB cOOTBeTcTByIO山Hx 6IO,LMeTOB
H O6 ycTaHOBJIeHHH cpOKOB Hx rrO,LrOTOBKH.
PaccMOTpeHHe 6IO,LMeTHIx sarrpOcOB Ocy山ecTBJIHeTcH:
rrO 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaH- cHpyeMIM Hs 6IO,LMeTOB paHOHOB H rOpO,LOB, — 짜HHaHcOBIMH OT,LeJIaMH paH-
OHHIx H rOpO,LcKHx xOKHMHHTOB;
rrO 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaH- cHpyeMIM Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacT-
HIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, a TaKMe
rrO rrpOeKTaM 6IO,LMeTOB paHOHOB H rOpO,LOB — MHHHcTepcTBOM 짜HHaHcOB
Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIMH yrrpaBJIeHHHMH xOKHMHHTOB O6-
JIacTeH H rOpO,La TawKeHTa;
rrO pacrrOpH,LHTeJIHM 6IO,LMeTHIx cpe,LcTB, rrO rrpOeKTaM 6IO,LMeTa Pecrry6-
JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, a
TaKMe rrO rrpOeKTaM 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — MHHH-
cTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
PaccMOTpeHHe rrpe,LJIOMeHHH 「Ocy,LapcTBeHHOrO HaJIOrOBOrO KOMHTeTa Pec-
rry6JIHKH Ys6eKHcTaH, 「Ocy,LapcTBeHHOrO TaMOMeHHOrO KOMHTeTa Pecrry6JIHKH
Ys6eKHcTaH H ,LpyrHx MHHHcTepcTB, rOcy,LapcTBeHHIx KOMHTeTOB H Be,LOMcTB
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 158 ― 2 52 (I)
rrO ,LOxO,LHOH 니acTH rrpOeKTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa Ocy山ecTBJIHeTcH MH-
HHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
ITpH paccMOTpeHHH 6IO,LMeTHIx sarrpOcOB MHHHcTepcTBy 짜HHaHcOB Pec-
rry6JIHKH Ys6eKHcTaH rrpe,LOcTaBJIHeTcH rrpaBO B Te니eHHe ,LecHTH pa6O니Hx ,LHeH rrOcJIe rrOJIy니eHHH 6IO,LMeTHIx sarrpOcOB HarrpaBJIHTb rrHcbMeHHIe yBe,LOMJIeHHH: pacrrOpH,LHTeJIHM 6IO,LMeTHIx cpe,LcTB H OpraHaM — pacrrOpH,LHTeJIHM rOcy-
,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — O6 yMeHbweHHH pacxO,LOB rrpH OTcyTcTBHH
OcHOBaHHH ,LJIH Hx Ocy山ecTBJIeHHH, HHsKOH cOIJHaJIbHO-3KOHOMH니ecKOH 3짜짜eK-
THBHOcTH, HeO6ecrre니eHHOcTH cOOTBeTcTByIO山HM pOcTOM ,LOxO,LOB 6IO,LMeTa, a
TaKMe O6 OrrTHMHsaIJHH pacxO,LOB B cJIy니aHx cHHMeHHH rrOKasaTeJIeH 3짜짜eK-
THBHOcTH ,LeHTeJIbHOcTH 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB;
COBeTy MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMHHTaM O6JIacTeH,
rOpO,La TawKeHTa H OpraHaM — pacrrOpH,LHTeJIHM rOcy,LapcTBeHHIx IJeJIeBIx 짜OH-
,LOB — O KOppeKTHpOBKe rrpOrHOsa ,LOxO,LOB H pacxO,LOB cOOTBeTcTByIO山Hx
6IO,LMeTOB H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B cJIy니aHx HeO-
6OcHOBaHHOrO saHHMeHHH HJIH saBIweHHH ,LaHHIx rrpOrHOsOB.
B cJIy니aHx, yKasaHHIx B 니acTH TpeTbeH HacTOH山eH cTaTbH, pacrrOpH,LHTe-
JIH 6IO,LMeTHIx cpe,LcTB, COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH,
xOKHMHHTI O6JIacTeH, rOpO,La TawKeHTa H OpraHI — pacrrOpH,LHTeJIH rOcy,Lap-
cTBeHHIx IJeJIeBIx 짜OH,LOB rrOcJIe rrOJIy니eHHH rrHcbMeHHIx yBe,LOMJIeHHH MH-
HHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH O6HsaHI B Te니eHHe Tpex pa-
6O니Hx ,LHeH rrpe,LcTaBHTb O6HOBJIeHHIe 6IO,LMeTHIe sarrpOcI c y니eTOM saMe니a-
HHH, yKasaHHIx B 3THx rrHcbMeHHIx yBe,LOMJIeHHHx. 6IO,LMeTHIe sarrpOcI Ha rrpe,LcTOH山HH rrepHO,L rrpe,LcTaBJIHIOTcH:
6IO,LMeTHIMH OpraHHsaIJHHMH H rrOJIy니aTeJIHMH 6IO,LMeTHIx cpe,LcTB, 짜H-
HaHcHpyeMIMH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, a
TaKMe 6IO,LMeTOB paHOHOB H rOpO,LOB B cOOTBeTcTByIO山He 짜HHaHcOBIe Opra-
HI — ,LO 1 HIOHH TeKy山erO rO,La;
pacrrOpH,LHTeJIHMH 6IO,LMeTHIx cpe,LcTB B MHHHcTepcTBO 짜HHaHcOB Pec-
rry6JIHKH Ys6eKHcTaH — ,LO 1 HIOJIH TeKy山erO rO,La;
OpraHaMH — pacrrOpH,LHTeJIHMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH — ,LO 1 HIOJIH TeKy山erO rO,La.
「Ocy,LapcTBeHHIH HaJIOrOBIH KOMHTeT Pecrry6JIHKH Ys6eKHcTaH, 「Ocy,Lap-
cTBeHHIH TaMOMeHHIH KOMHTeT Pecrry6JIHKH Ys6eKHcTaH H ,LpyrHe MHHHcTep-
cTBa, rOcy,LapcTBeHHIe KOMHTeTI H Be,LOMcTBa rrpe,LcTaBJIHIOT B MHHHcTep-
cTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH H OpraHI — pacrrOpH,LHTeJIH rOcy-
,LapcTBeHHIx IJeJIeBIx 짜OH,LOB rrpe,LJIOMeHHH rrO rrpOrHOsy ,LOxO,LOB 「Ocy,Lap-
cTBeHHOrO 6IO,LMeTa H rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — ,LO 15 HIOHH
TeKy山erO rO,La.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 159 ― KapaKaJInaKcTaH, MecTHiX 6IO.l11KeToB o6JIacTeH H
ropo.l1a TaIIIKeHTa H 6IO.l11KeToB rocy.l1apcTBeHHiX ue-
JIeBiX KaJInaKcTaH, MecTHiX 6IO.l11KeToB o6JIacTeH H ropo.l1a TaIIIKeHTa
ITpOeKTI 6IO,LMeTOB paHOHOB H rOpO,LOB paspa6aTIBaIOTcH 짜HHaHcOBI-
MH OT,LeJIaMH paHOHHIx H rOpO,LcKHx xOKHMHHTOB:
rrO ,LOxO,LaM — Ha OcHOBaHHH rrpe,LJIOMeHHH rrO rrpOrHOsy ,LOxO,LOB, sa니Hc- JIHeMIx B 「Ocy,LapcTBeHHIH 6IO,LMeT, H ,LpyrOH HH짜OpMaIJHH, rrpe,LcTaBJIHeMOH
rOcy,LapcTBeHHIMH HaJIOrOBIMH HHcrreKIJHHMH, OT,LeJIaMH xOKHMHHTOB H ,Lpy-
rHMH paHOHHIMH H rOpO,LcKHMH rrO,Lpas,LeJIeHHHMH OpraHOB rOcy,LapcTBeHHOrO
yrrpaBJIeHHH B cOOTBeTcTBHH c rrpOrHOsOM MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH
pasBHTHH 3KOHOMHKH a,LMHHHcTpaTHBHO-TeppHTOpHaJIbHOH e,LHHHIJI;
rrO pacxO,LaM — Ha OcHOBaHHH 6IO,LMeTHIx sarrpOcOB 6IO,LMeTHIx OpraHH-
saIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIx Hs 6IO,LMeTOB
paHOHOB H rOpO,LOB.
ITpOeKTI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB
O6JIacTeH H rOpO,La TawKeHTa paspa6aTIBaIOTcH MHHHcTepcTBOM 짜HHaHcOB
Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIMH yrrpaBJIeHHHMH xOKHMHHTOB O6-
JIacTeH H rOpO,La TawKeHTa:
rrO ,LOxO,LaM — Ha OcHOBaHHH rrpe,LJIOMeHHH rrO rrpOrHOsy ,LOxO,LOB, sa니Hc- JIHeMIx B 「Ocy,LapcTBeHHIH 6IO,LMeT, H ,LpyrOH HH짜OpMaIJHH, rrpe,LcTaBJIHeMOH
rOcy,LapcTBeHHIMH HaJIOrOBIMH yrrpaBJIeHHHMH H yrrpaBJIeHHHMH xOKHMHHTOB,
rrO,Lpas,LeJIeHHHMH OpraHOB rOcy,LapcTBeHHOrO yrrpaBJIeHHH Pecrry6JIHKH Kapa-
KaJIrraKcTaH, O6JIacTeH H rOpO,La TawKeHTa B cOOTBeTcTBHH c rrpOrHOsOM MaK-
pO3KOHOMH니ecKHx rrOKasaTeJIeH pasBHTHH 3KOHOMHKH a,LMHHHcTpaTHBHO-TeppH-
TOpHaJIbHOH e,LHHHIJI;
rrO pacxO,LaM — Ha OcHOBaHHH 6IO,LMeTHIx sarrpOcOB 6IO,LMeTHIx OpraHH-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 160 ― 2 52 (I)
saIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIx Hs pecrry6JIHKaH-
cKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH,
rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, H rrpOeKTOB 6IO,LMeTOB cOOTBeTcTByIO-
山Hx paHOHOB H rOpO,LOB, a TaKMe rrpOrHOsHpyeMOrO O6beMa pacxO,LOB Ha OT-
,LeJIbHIe MepOrrpHHTHH, 짜HHaHcHpyeMIe Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pec-
rry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,L-
MeTa rOpO,La TawKeHTa.
He ,LOrrycKaeTcH paspa6OTKa rrpOeKTOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraK-
cTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa c ,Le짜HIJHTOM. 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX 6IO,LMeTHOe rrOcJIaHHe — ,LOKyMeHT, rrpe,LycMaTpHBaIO山HH OcHOBHIe HarrpaB-
JIeHHH cOIJHaJIbHO-3KOHOMH니ecKOrO pasBHTHH cTpaHI Ha rrpe,LcTOH山HH rrepHO,L
c y니eTOM ,LOcTHrHyTIx pesyJIbTaTOB, Ha OcHOBe KOTOpIx 짜OpMHpyIOTcH rrpOeK-
TI 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH-
,LOB.
6IO,LMeTHOe rrOcJIaHHe BKJIIO니aeT:
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 161 ―
OcHOBHIe HTOrH cOIJHaJIbHO-3KOHOMH니ecKOrO pasBHTHH cTpaHI sa HcTeK-
wHH rO,L H rrpOrHOsHyIO OIJeHKy HTOrOB cOIJHaJIbHO-3KOHOMH니ecKOrO pasBHTHH
cTpaHI TeKy山erO rO,La;
rrpOrHOs OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH, HcrrOJIbsOBaHHIx rrpH
paspa6OTKe rrpOeKTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeH-
HIx IJeJIeBIx 짜OH,LOB;
rrpOrHOsHyIO OIJeHKy HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB sa TeKy山HH rO,L;
rrpOeKT OcHOBHIx HarrpaBJIeHHH HaJIOrOBOH H 6IO,LMeTHOH rrOJIHTHKH;
rrpOeKT 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIe-
BIx 짜OH,LOB;
cBe,LeHHH O cOcTOHHHH rOcy,LapcTBeHHOrO ,LOJIra;
rrOHcHHTeJIbHyIO sarrHcKy K OcHOBHIM HarrpaBJIeHHHM HaJIOrOBOH H 6IO,LMeT-
HOH rrOJIHTHKH, rrpOeKTy 「Ocy,LapcTBeHHOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH
H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
6IO,LMeTHOe rrOcJIaHHe BHOcHTcH:
MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH B Ka6HHeT MHHH-
cTpOB Pecrry6JIHKH Ys6eKHcTaH — ,LO 15 ceHTH6pH TeKy山erO rO,La;
Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH B C니eTHyIO rraJIaTy Pec- rry6JIHKH Ys6eKHcTaH ,LJIH rrpe,LcTaBJIeHHH saKJIIO니eHHH — ,LO 20 ceHTH6pH Te-
Ky山erO rO,La. C니eTHaH rraJIaTa Pecrry6JIHKH Ys6eKHcTaH rrpe,LcTaBJIHeT B Ka-
6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH B ,LByxHe,LeJIbHIH cpOK saKJIIO-
니eHHe rrO rrpOeKTaM 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeH-
HIx IJeJIeBIx 짜OH,LOB, a TaKMe OcHOBHIx HarrpaBJIeHHH HaJIOrOBOH H 6IO,LMeT-
HOH rrOJIHTHKH;
Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH B rraJIaTI 0JIHH MaM-
JIHca Pecrry6JIHKH Ys6eKHcTaH — He rrOs,LHee 15 OKTH6pH TeKy山erO rO,La c
saKJIIO니eHHeM C니eTHOH rraJIaTI Pecrry6JIHKH Ys6eKHcTaH.
rJIaBa 17. ilopB.l1oK paccMoTpeHHB, npHHBTHB H yTBep1K.l1eHHB
rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX cy.l1apcTBeHHoro 6IO.l11KeTa, 6IO.l11KeToB rocy.l1apcTBeH-
HiX ueJIeBiX ― 162 ― 2 52 (I)
YTBep1K.l1eHHe nporHo3a ocHoBHiX MaKpo3KoHoMHqec- KHX noKa3aTeJIeH H ocHoBHiX napaMeTpoB rocy.l1ap-
cTBeHHoro 6IO.l11KeTa
BO HcrrOJIHeHHe rrOcTaHOBJIeHHH rraJIaT 0JIHH MaMJIHca Pecrry6JIHKH Ys6e- KHcTaH O 「Ocy,LapcTBeHHOM 6IO,LMeTe Ha O니epe,LHOH rO,L rrpHHHMaeTcH rrOcTaHOB-
JIeHHe ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH, B KOTOpOM yTBepM,LaIOTcH:
rrpOrHOs OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH;
OcHOBHIe rrapaMeTpI ,LOxO,LOB H pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
rrpe,LeJIbHIH pasMep H HcTO니HHKH rrOKpITHH ,Le짜HIJHTa 「Ocy,LapcTBeHHOrO
6IO,LMeTa;
OcHOBHIe rrapaMeTpI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
pasMepI cTaBOK HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH;
O6beMI ,LOxO,LOB H pacxO,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, rrpe,LeJIbHIe pasMepI cy6-
BeHIJHH, rrepe,LaBaeMIx ,LOxO,LOB H ,LOTaIJHH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH;
HOpMaTHBI OT니HcJIeHHH OT rrOcTyrrJIeHHH O6山erOcy,LapcTBeHHIx HaJIOrOB
B 6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIe 6IO,LMeTI O6JIacTeH H rOpO-
,La TawKeHTa;
MHHHMaJIbHO ,LOrrycTHMIe pasMepI O6OpOTHOH KaccOBOH HaJIH니HOcTH pec-
rry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, 6IO,LMeTa Pecrry6JIHKH Ka-
paKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa;
pasMepI pesepBHOrO 짜OH,La Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH,
pesepBHIx 짜OH,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa. MecTHiX 6IO.l11KeToB o6JIacTeH H ropo.l1a TaIIIKeHTa
B cOOTBeTcTBHH c rrOcTaHOBJIeHHeM ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH
O6 yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH H Oc- HOBHIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa B He,LeJIbHIH cpOK rrOcJIe erO
rrpHHHTHH cOOTBeTcTBeHHO )KOKaprI KeHecOM Pecrry6JIHKH KapaKaJIrraKcTaH,
KeHrawaMH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa rrpHHHMaIOTcH
O6beMI ,LOxO,LOB H pacxO,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecT-
HIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa.
B cOOTBeTcTBHH c rrpHHHTIMH peweHHHMH )KOKaprI KeHeca Pecrry6JIHKH
KapaKaJIrraKcTaH, KeHraweH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa
B Te니eHHe ,LecHTH pa6O니Hx ,LHeH COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH H rOpO,La TawKeHTa rrpHHHMaIOT peweHHH rrO yTBepM,LeHHIO:
O6beMOB ,LOxO,LOB H pacxO,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, 6IO,LMeTOB paHOHOB H rO-
pO,LOB, rrpe,LeJIbHIx pasMepOB cy6BeHIJHH, rrepe,LaBaeMIx ,LOxO,LOB H ,LOTaIJHH
Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,L-
MeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 163 ―
HOpMaTHBOB OT니HcJIeHHH OT rrOcTyrrJIeHHH O6山erOcy,LapcTBeHHIx HaJIOrOB
B 6IO,LMeTI paHOHOB H rOpO,LOB, BxO,LH山He B cOcTaB 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa. HOpMa-
THBI OT니HcJIeHHH OT O6山erOcy,LapcTBeHHIx HaJIOrOB B 6IO,LMeTI paHOHOB H
rOpO,LOB, BxO,LH山He B cOcTaB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx
6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, ycTaHaBJIHBaIOTcH B pasMepax, He
rrpeBIwaIO山Hx HOpMaTHBI OT니HcJIeHHH OT 3THx Me HaJIOrOB B 6IO,LMeT Pec-
rry6JIHKH KapaKaJIrraKcTaH, MecTHIe 6IO,LMeTI O6JIacTeH H rOpO,La TawKeHTa,
ycTaHOBJIeHHIx rrOcTaHOBJIeHHeM ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH;
pasMepOB pesepBHIx 짜OH,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rO- pO,La TawKeHTa;
MHHHMaJIbHO ,LOrrycTHMIx pasMepOB O6OpOTHOH KaccOBOH HaJIH니HOcTH
6IO,LMeTOB paHOHOB H rOpO,LOB, BxO,LH山Hx B cOcTaB 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa.
ITOcJIe rrpHHHTHH 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMe-
TOB O6JIacTeH H rOpO,La TawKeHTa peweHHHMH xOKHMOB paHOHOB H rOpO,LOB
B He,LeJIbHIH cpOK rrpHHHMaIOTcH 6IO,LMeTI paHOHOB H rOpO,LOB, BxO,LH山He B
cOcTaB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH
H rOpO,La TawKeHTa. rocy.l1apcTBeHHiX ueJIeBiX KH Y36eKHcTaH
니pesBI니aHHIH 「Ocy,LapcTBeHHIH 6IO,LMeT Pecrry6JIHKH Ys6eKHcTaH —
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 164 ― 2 52 (I)
6IO,LMeT, rrpHHHMaeMIH rrO peweHHIO ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH B
ycJIOBHHx 니pesBI니aHHOrO rrOJIOMeHHH.
0praHI HcrrOJIHHTeJIbHOH BJIacTH B ycJIOBHHx 니pesBI니aHHOrO rrOJIOMeHHH
Ocy山ecTBJIHIOT 6IO,LMeTHIe rrOJIHOMO니HH rrO peweHHIO ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH.
Ha BpeMH ,LeHcTBHH 니pesBI니aHHOrO 「Ocy,LapcTBeHHOrO 6IO,LMeTa Pecrry6-
JIHKH Ys6eKHcTaH ,LeHcTBHe rrOcTaHOBJIeHHH rraJIaT 0JIHH MaMJIHca Pecrry6JIH-
KH Ys6eKHcTaH O 「Ocy,LapcTBeHHOM 6IO,LMeTe Pecrry6JIHKH Ys6eKHcTaH, a TaK- Me peweHHH )KOKaprI KeHeca Pecrry6JIHKH KapaKaJIrraKcTaH, KeHraweH HapO,L-
HIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa O6 O6beMax ,LOxO,LOB H pacxO-
,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H
rOpO,La TawKeHTa rrpHOcTaHaBJIHBaeTcH.
C rrpeKpa山eHHeM ,LeHcTBHH 니pesBI니aHHOrO 「Ocy,LapcTBeHHOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH rrpOHsBO,LHTcH yTO니HeHHe rrapaMeTpOB 「Ocy,LapcTBeH-
HOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
rJIaBa 18. CocTaBJIeHHe H yTBep1K.l1eHHe cMeT pacXo.l1oB H
IIITaTHiX pacnHcaHHH, nopB.l1oK HX perHcTpauHH uHH H noJIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
CMeTI pacxO,LOB cOcTaBJIHIOTcH 6IO,LMeTHIMH OpraHHsaIJHHMH H rrOJIy니a-
TeJIHMH 6IO,LMeTHIx cpe,LcTB c pacrrpe,LeJIeHHeM rrO MecHIJaM rO,La:
rrO rrepBOH — TpeTbeH rpyrrrraM pacxO,LOB c pas6HBKOH rrO cTaTbHM pacxO-
,LOB;
rrO 니eTBepTOH rpyrrrre pacxO,LOB 6es pas6HBKH rrO cTaTbHM pacxO,LOB.
K cMeTe pacxO,LOB rrpHJIaraeTcH pacwH짜pOBKa 니eTBepTOH rpyrrrrI pacxO-
,LOB rrO cTaTbHM pacxO,LOB, a TaKMe pacxO,LOB rrO rrepe니HIO rpyrrrr TOBapOB (pa-
6OT, ycJIyr) ,LJIH rOcy,LapcTBeHHIx HyM,L, saKyrrKa KOTOpIx Ocy山ecTBJIHeTcH
rrpeHMy山ecTBeHHO y cy6beKTOB MaJIOrO rrpe,LrrpHHHMaTeJIbcTBa.
CMeTI pacxO,LOB rrO ,LHrrJIOMaTH니ecKHM y니peM,LeHHHM MHHHcTepcTBa HHO-
cTpaHHIx ,LeJI Pecrry6JIHKH Ys6eKHcTaH cOcTaBJIHIOTcH pas,LeJIbHO rrO KaM,LOMy
,LHrrJIOMaTH니ecKOMy y니peM,LeHHIO B HHOcTpaHHOH H HaIJHOHaJIbHOH BaJIIOTax.
CMeTI pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB cOcTaBJIHIOTcH B Tpex 3KseMrrJIHpax.
uHH H noJIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
CMeTa pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB rrO,LrrHcIBaeTcH rJIaBHIM 6yxraJITepOM OpraHHsaIJHH (erO saMecTHTeJIeM) H Ha니aJIbHHKOM 짜HHaHcOBO-3KOHOMH니ecKOrO rrO,Lpas,LeJIeHHH (crreIJHaJIHcTOM rrO
짜HHaHcOBO-3KOHOMH니ecKHM BOrrpOcaM cOrJIacHO wTaTHOMy pacrrHcaHHIO) H yT-
BepM,LaeTcH pyKOBO,LHTeJIeM OpraHHsaIJHH HJIH yrrOJIHOMO니eHHIM HM JIHIJOM.
CBO,LHaH cMeTa pacxO,LOB pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB rrO,LrrHcI-
BaeTcH rJIaBHIM 6yxraJITepOM pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB (erO saMec- THTeJIeM) H Ha니aJIbHHKOM 짜HHaHcOBO-3KOHOMH니ecKOrO rrO,Lpas,LeJIeHHH (crreIJHa- JIHcTOM rrO 짜HHaHcOBO-3KOHOMH니ecKHM BOrrpOcaM cOrJIacHO wTaTHOMy pacrrHca- HHIO) H yTBepM,LaeTcH pyKOBO,LHTeJIeM pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB HJIH yrrOJIHOMO니eHHIM HM JIHIJOM.
CMeTI pacxO,LOB rrO ,LHrrJIOMaTH니ecKHM y니peM,LeHHHM MHHHcTepcTBa HHO-
cTpaHHIx ,LeJI Pecrry6JIHKH Ys6eKHcTaH rrO,LrrHcIBaIOTcH rJIaBHIM 6yxraJITepOM H Ha니aJIbHHKOM 짜HHaHcOBO-3KOHOMH니ecKOrO yrrpaBJIeHHH MHHHcTepcTBa HHOcT-
paHHIx ,LeJI Pecrry6JIHKH Ys6eKHcTaH H yTBepM,LaIOTcH MHHHcTpOM HHOcTpaH-
HIx ,LeJI H MHHHcTpOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH HJIH yrrOJIHOMO니eH-
HIMH HMH JIHIJaMH.
CMeTI pacxO,LOB rrO O6beKTaM KarrHTaJIbHOrO cTpOHTeJIbcTBa cOcTaBJIHIOT-
cH Ha OcHOBe a,LpecHIx crrHcKOB cTpOeK H THTyJIbHIx crrHcKOB O6beKTOB, yT-
BepM,LeHHIx saKas니HKOM.
YTBepM,LeHHe cMeT pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB, cBO,LHIx cMeT pacxO,LOB pacrrOpH,LHTeJIH 6IO,LMeTHIx
cpe,LcTB rrpOHsBO,LHTcH He rrOs,LHee 10 MapTa TeKy山erO 짜HHaHcOBOrO rO,La. HiX cMeT pacXo.l1oB 6IO.l11KeTHiX opraHH3auHH H no-
JIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
BpeMeHHIe cMeTI pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB Ha rrepBIH KBapTaJI cJIe,LyIO山erO 짜HHaHcOBOrO rO,La cO-
cTaBJIHIOTcH, yTBepM,LaIOTcH H perHcTpHpyIOTcH ,LO 25 ,LeKa6pH TeKy山erO 짜H-
HaHcOBOrO rO,La.
6IO,LMeTHIe accHrHOBaHHH, rrpe,LycMaTpHBaeMIe BO BpeMeHHOH cMeTe pac-
xO,LOB, He ,LOJIMHI rrpeBIwaTb 6IO,LMeTHIe accHrHOBaHHH rrOcJIe,LHerO KBapTa-
JIa rrpe,LI,Ly山erO 짜HHaHcOBOrO rO,La. 6IO,LMeTHIe accHrHOBaHHH, rrpe,LycMaTpH- BaeMIe BO BpeMeHHOH cMeTe pacxO,LOB, MOryT yTO니HHTbcH Ha cyMMy pacxO,LOB
,LJIH peaJIHsaIJHH MepOrrpHHTHH, ycTaHOBJIeHHIx saKOHO,LaTeJIbcTBOM.
B cMeTe pacxO,LOB, rrpe,LcTaBJIeHHOH Ha perHcTpaIJHIO, 6IO,LMeTHIe accHr-
HOBaHHH Ha rrepBIH KBapTaJI He ,LOJIMHI 6ITb MeHbwe 6IO,LMeTHIx accHrHOBa-
HHH, rrpe,LycMOTpeHHIx BO BpeMeHHOH cMeTe pacxO,LOB.
COcTaBJIeHHe, yTBepM,LeHHe H perHcTpaIJHH BpeMeHHOH cMeTI pacxO,LOB
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 166 ― 2 52 (I)
Ocy山ecTBJIHeTcH B cOOTBeTcTBHH c Tpe6OBaHHHMH cOcTaBJIeHHH, yTBepM,LeHHH
H perHcTpaIJHH cMeTI pacxO,LOB, Orrpe,LeJIeHHIMH B cTaTbHx 102, 103 H 107
HacTOH山erO KO,LeKca.
ITpH OTcyTcTBHH saperHcTpHpOBaHHOH cMeTI pacxO,LOB c 1 arrpeJIH TeKy-
山erO 짜HHaHcOBOrO rO,La pacxO,LI 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,L-
MeTHIx cpe,LcTB sa c니eT 6IO,LMeTHIx accHrHOBaHHH rrpHOcTaHaBJIHBaIOTcH ,LO
perHcTpaIJHH cMeTI pacxO,LOB. .l1oXo.l1oB H pacXo.l1oB no BHe6IO.l11KeTHiM 6IO.l11KeTHoH opraHH3auHH
山TaTHOe pacrrHcaHHe 6IO,LMeTHOH OpraHHsaIJHH cOcTaBJIHeTcH rrO cOcTOH-
HHIO Ha 1 HHBapH rrO KaM,LOH 6IO,LMeTHOH OpraHHsaIJHH B cOOTBeTcTBHH c yc-
JIOBHHMH OrrJIaTI Tpy,La, ycTaHOBJIeHHIMH ,LJIH ,LaHHOH OpraHHsaIJHH, rrO 짜Op-
Me, yTBepM,LaeMOH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
山TaTHOe pacrrHcaHHe BHOBb cOs,LaBaeMOH 6IO,LMeTHOH OpraHHsaIJHH cOcTaB- JIHeTcH H BcTyrraeT B cHJIy sa ,LBa MecHIJa ,LO Ha니aJIa 짜yHKIJHOHHpOBaHHH 6IO,L-
MeTHOH OpraHHsaIJHH, ecJIH HHOe He rrpe,LycMOTpeHO saKOHO,LaTeJIbcTBOM.
HaHMeHOBaHHe ,LOJIMHOcTeH H 니HcJIeHHOcTb pa6OTHHKOB, paspH,LI, 6asOBIe
cTaBKH rrO OrrJIaTe Tpy,La ,LOJIMHI cOOTBeTcTBOBaTb:
,LOJIMHOcTHM, rrpe,LycMOTpeHHIM B KJIaccH짜HKaTOpe OcHOBHIx ,LOJIMHOcTeH
cJIyMa山Hx H rrpO짜eccHH pa6O니Hx, THrrOBIx wTaTax H TapH짜HIx paspH,Lax,
6asOBIx cTaBKax rrO OrrJIaTe Tpy,La, yTBepM,LeHHIx saKOHO,LaTeJIbcTBOM;
니HcJIeHHOcTH pa6OTHHKOB, rrpe,LycMOTpeHHOH B yTBepM,LeHHIx THrrOBIx
wTaTax;
yTBepM,LeHHOH O6山eH rrpe,LeJIbHOH 니HcJIeHHOcTH pa6OTHHKOB, B TOM 니HcJIe
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 167 ―
yrrpaBJIeH니ecKOrO rrepcOHaJIa, cO,LepMa山HxcH sa c니eT 6IO,LMeTHIx cpe,LcTB H
BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx OpraHHsaIJHH;
HOpMaTHBaM cOOTHOweHHH 니HcJIeHHOcTH pa6OTHHKOB yrrpaBJIeH니ecKOrO,
O6cJIyMHBaIO山erO H TexHH니ecKOrO rrepcOHaJIa OpraHOB rOcy,LapcTBeHHOrO yrr-
paBJIeHHH, yTBepM,LeHHIM B ycTaHOBJIeHHOM rrOpH,LKe.
,UOJIMHOcTH, rrO KOTOpIM pac니eT sapa6OTHOH rrJIaTI rrpOHsBO,LHTcH B cOOT-
BeTcTBHH c TapH짜HKaIJHOHHIM crrHcKOM, BKJIIO니aIOTcH B wTaTHOe pacrrHcaHHe
c yKasaHHeM rrO KaM,LOH rpyrrrre ,LOJIMHOcTeH KOJIH니ecTBa cTaBOK, MecH니HOrO
짜OH,La OrrJIaTI Tpy,La c rrpHJIOMeHHeM K wTaTHOMy pacrrHcaHHIO TapH짜HKaIJHOH-
HOrO crrHcKa.
ITpH OTcyTcTBHH ,LJIH OT,LeJIbHIx 6IO,LMeTHIx OpraHHsaIJHH yTBepM,LeHHIx
THrrOBIx wTaTHIx HOpMaTHBOB H paspH,LOB, 6asOBIx cTaBOK rrO OrrJIaTe Tpy,La
HaHMeHOBaHHe ,LOJIMHOcTeH H 니HcJIeHHOcTb pa6OTHHKOB, BBO,LHMIx B Hx wTaT-
HIe pacrrHcaHHH, H Hx paspH,LI, 6asOBIe cTaBKH rrO OrrJIaTe Tpy,La Orrpe,LeJIH-
IOTcH 3THMH OpraHHsaIJHHMH HcxO,LH Hs crreIJH짜HKH OpraHHsaIJHH, rrO cOrJIacO-
BaHHIO c MHHHcTepcTBOM Tpy,La H cOIJHaJIbHOH sa山HTI HaceJIeHHH H MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
B wTaTHOM pacrrHcaHHH 6IO,LMeTHOH OpraHHsaIJHH OT,LeJIbHOH cTpOKOH yKa- sIBaeTcH 짜OH,L OrrJIaTI Tpy,La, HarrpaBJIHeMIH Ha BIrrJIaTy Ha,L6aBOK, ,LOrrJIaT H MaTepHaJIbHOe cTHMyJIHpOBaHHe pa6OTHHKOB, B pac니eTe Ha rO,L, rrpe,LycMOTpeH-
HIH ,LeHcTByIO山HMH ycJIOBHHMH OrrJIaTI Tpy,La.
山TaTHOe pacrrHcaHHe rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB — cJIyM6 saKas-
니HKOB rrO KarrHTaJIbHOMy cTpOHTeJIbcTBy cOcTaBJIHeTcH B cOOTBeTcTBHH c Ha-
cTOH山eH cTaTbeH.
山TaTHOe pacrrHcaHHe 6IO,LMeTHOH OpraHHsaIJHH rrO,LrrHcIBaeTcH rJIaBHIM
6yxraJITepOM OpraHHsaIJHH (erO saMecTHTeJIeM) H Ha니aJIbHHKOM 짜HHaHcOBO-3KO- HOMH니ecKOrO rrO,Lpas,LeJIeHHH (crreIJHaJIHcTOM rrO 짜HHaHcOBO-3KOHOMH니ecKHM BOrr- pOcaM cOrJIacHO wTaTHOMy pacrrHcaHHIO) H yTBepM,LaeTcH pyKOBO,LHTeJIeM Opra- HHsaIJHH HJIH yrrOJIHOMO니eHHIM HM JIHIJOM.
YTBepM,LeHHe wTaTHOrO pacrrHcaHHH 6IO,LMeTHOH OpraHHsaIJHH rrpOHsBO,LHTcH
He rrOs,LHee 10 MapTa TeKy山erO 짜HHaHcOBOrO rO,La. pacnHcaHHH
YTBepM,LeHHIe B ycTaHOBJIeHHOM HacTOH山HM KO,LeKcOM rrOpH,LKe cMeTI
pacxO,LOB H wTaTHIe pacrrHcaHHH OpraHHsaIJHH BBO,LHTcH B ,LeHcTBHe rrOcJIe
Hx perHcTpaIJHH B 짜HHaHcOBIx OpraHax.
ITO,LJIeMaT perHcTpaIJHH ,LO 1 arrpeJIH TeKy山erO rO,La:
B MHHHcTepcTBe 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH — yTBepM,LeHHIe
cBO,LHIe cMeTI pacxO,LOB H cBO,LHIe wTaTHIe pacrrHcaHHH, a TaKMe cMeTI
pacxO,LOB H wTaTHIe pacrrHcaHHH pacrrOpH,LHTeJIeH 6IO,LMeTHIx cpe,LcTB;
B MHHHcTepcTBe 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIx
yrrpaBJIeHHHx xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa — yTBepM,LeHHIe
cMeTI pacxO,LOB H wTaTHIe pacrrHcaHHH OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 168 ― 2 52 (I)
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMe-
TOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa;
B 짜HHaHcOBIx OT,LeJIax paHOHHIx H rOpO,LcKHx xOKHMHHTOB — yTBepM-
,LeHHIe cMeTI pacxO,LOB H wTaTHIe pacrrHcaHHH OpraHHsaIJHH, 짜HHaHcHpye-
MIx Hs 6IO,LMeTOB paHOHOB H rOpO,LOB.
PacxO,LI OpraHHsaIJHH sa c니eT cpe,LcTB pesepBHOrO 짜OH,La Ka6HHeTa MH-
HHcTpOB Pecrry6JIHKH Ys6eKHcTaH, pesepBHIx 짜OH,LOB pecrry6JIHKaHcKOrO
6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rO-
pO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, a TaKMe ,LOrrOJIHHTeJIbHIx HcTO니HHKOB
cOOTBeTcTByIO山erO 6IO,LMeTa Ocy山ecTBJIHIOTcH Ha OcHOBaHHH cMeTI pacxO,LOB, saperHcTpHpOBaHHOH cOOTBeTcTByIO山HM 짜HHaHcOBIM OpraHOM.
,UO perHcTpaIJHH cMeT pacxO,LOB H wTaTHIx pacrrHcaHHH 짜HHaHcOBIe Opra-
HI rrpOBepHIOT:
cOOTBeTcTBHe cyMM, yTBepM,LeHHIx rrO cMeTaM pacxO,LOB Ha sapa6OTHyIO
rrJIaTy pa6OTHHKOB 6IO,LMeTHIx OpraHHsaIJHH, sapa6OTHOH rrJIaTe, yTBepM,LeH-
HOH rrO wTaTHIM pacrrHcaHHHM;
cOOTBeTcTBHe rrpe,LycMOTpeHHIx B wTaTHOM pacrrHcaHHH HaHMeHOBaHHH
,LOJIMHOcTeH H 니HcJIeHHOcTH pa6OTHHKOB, paspH,LOB, 6asOBIx pasMepOB OrrJIa-
TI Tpy,La ycTaHOBJIeHHIM HOpMaTHBaM;
rrpaBHJIbHOcTb 짜OpMHpOBaHHH CrreIJHaJIbHOrO 짜OH,La MaTepHaJIbHOrO cTHMy-
JIHpOBaHHH pa6OTHHKOB 6IO,LMeTHIx OpraHHsaIJHH;
rrpaBHJIbHOcTb 짜OpMHpOBaHHH ,UHpeKTOpcKOrO 짜OH,La O6山eO6pasOBaTeJIbHIx,
cpe,LHHx crreIJHaJIbHIx, rrpO짜eccHOHaJIbHIx O6pasOBaTeJIbHIx y니peM,LeHHH;
cOOTBeTcTBHe cyMM pacxO,LOB Ha cTHrreH,LHH, yTBepM,LeHHIx B cMeTax
pacxO,LOB, pac니eTaM K cMeTe pacxO,LOB;
cOOTBeTcTBHe cyMMI pacxO,LOB B rrOcTaTeHHOH pacwH짜pOBKe rrO 니eTBep-
TOH rpyrrrre cyMMe, yTBepM,LeHHOH B cMeTe pacxO,LOB. CocTaBJIeHHe, yTBep1K.l1eHHe H perHcTpauHB cMeT pac- Xo.l1oB no cpe.l1cTBaM rocy.l1apcTBeHHiX ueJIeBiX 11crrOJIHeHHe 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI rrpe,LycMaTpHBaeT O6ecrre니e-
HHe Orrpe,LeJIeHHIx 6IO,LMeTHIM saKOHO,LaTeJIbcTBOM rrOcTyrrJIeHHH ,LOxO,LOB H
Ocy山ecTBJIeHHe pacxO,LOB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, a TaKMe y니eT Orre-
paIJHH, cBHsaHHIx c Hx HcrrOJIHeHHeM.
11crrOJIHeHHe pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, 6IO,L-
MeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB O6ecrre니HBaeTcH Ka6HHeTOM MHHH-
cTpOB Pecrry6JIHKH Ys6eKHcTaH.
11crrOJIHeHHe 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB
O6JIacTeH H rOpO,La TawKeHTa O6ecrre니HBaeTcH COBeTOM MHHHcTpOB Pecrry6JIH-
KH KapaKaJIrraKcTaH, xOKHMHHTaMH O6JIacTeH H rOpO,La TawKeHTa, paHOHOB H
rOpO,LOB.
11crrOJIHeHHe BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx OpraHHsaIJHH O6ecrre니H-
BaeTcH 6IO,LMeTHIMH OpraHHsaIJHHMH.
11crrOJIHeHHe 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI Ocy山ecTBJIHeTcH MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH rryTeM KasHa니eHcKOrO HcrrOJIHeHHH.
KasHa니eHcKOe HcrrOJIHeHHe He pacrrpOcTpaHHeTcH Ha 6IO,LMeTHIe OpraHHsaIJHH
H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB, Ocy山ecTBJIHIO山Hx ,LeHTeJIbHOcTb sa py6e- MOM.
B HH짜OpMaIJHOHHOH cHcTeMe MHHHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6e- KHcTaH 6IO,LMeTaM 6IO,LMeTHOH cHcTeMI, 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니a-
TeJIHM 6IO,LMeTHIx cpe,LcTB OTKpIBaIOTcH KasHa니eHcKHe JIHIJeBIe c니eTa.
6IO,LMeTHIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB BrrpaBe pac- xO,LOBaTb 6IO,LMeTHIe accHrHOBaHHH, rrpe,LycMOTpeHHIe B Hx cMeTax pacxO,LOB,
,LO OKOH니aHHH 짜HHaHcOBOrO rO,La.
PacxO,LI, cBHsaHHIe c O6ecrre니eHHeM O6OpOHOcrrOcO6HOcTH, 6esOrracHOcTH,
rrO,L,LepMaHHeM BHyTpeHHerO rrOpH,LKa B cTpaHe, Ocy山ecTBJIHIOTcH B rrOpH,LKe,
Orrpe,LeJIHeMOM Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH. 11crrOJIHeHHe 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI Ocy山ecTBJIHeTcH B Te니eHHe
짜HHaHcOBOrO rO,La H ,LOrrOJIHHTeJIbHOrO rrepHO,La BpeMeHH.
,UOrrOJIHHTeJIbHIM rrepHO,LOM BpeMeHH K 짜HHaHcOBOMy rO,Ly, B Te니eHHe KO-
TOpOrO Ocy山ecTBJIHeTcH HcrrOJIHeHHe 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI sa Hc-
TeKwHH rO,L, HBJIHeTcH HHBapb cJIe,LyIO山erO rO,La. MHHHcTepcTBO 짜HHaHcOB
Pecrry6JIHKH Ys6eKHcTaH Orrpe,LeJIHeT rrOpH,LOK H rrpe,LeJIbHIe cpOKH rrpOBe,Le-
HHH OrrepaIJHH rrO HcrrOJIHeHHIO 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI B ,LOrrOJIHH-
TeJIbHOM rrepHO,Le BpeMeHH.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 170 ― 2 52 (I) JIHKH Y36eKHcTaH
E,LHHIH KasHa니eHcKHH c니eT HBJIHeTcH crreIJHaJIbHIM 6aHKOBcKHM c니eTOM,
yrrpaBJIHeMIM MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH, Ha KOTOpIH sa니HcJIHIOTcH ,LOxO,LI H ,LpyrHe rrOcTyrrJIeHHH H c KOTOpOrO OrrJIa니HBaIOTcH pac-
xO,LI 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI. MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH
Ys6eKHcTaH HMeeT rrpaBO OTKpIBaTb HHIe 6aHKOBcKHe c니eTa B UeHTpaJIbHOM
6aHKe Pecrry6JIHKH Ys6eKHcTaH H ,LpyrHx 6aHKax.
E,LHHIH KasHa니eHcKHH c니eT OTKpIBaeTcH B UeHTpaJIbHOM 6aHKe Pecrry6-
JIHKH Ys6eKHcTaH.
CrrHcaHHe cpe,LcTB c 6aHKOBcKHx c니eTOB MHHHcTepcTBa 짜HHaHcOB Pec-
rry6JIHKH Ys6eKHcTaH B 6eccrrOpHOM rrOpH,LKe He ,LOrrycKaeTcH.
3a O6cJIyMHBaHHe 6aHKOBcKHx c니eTOB MHHHcTepcTBa 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH rrJIaTa He BsHMaeTcH. 6IO.l11KeTa H 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX
KasHa니eHcKHe JIHIJeBIe c니eTa OTKpIBaIOTcH rrO cJIe,LyIO山HM BH,LaM: KasHa니eHcKHe JIHIJeBIe c니eTa rrO ypOBHHM 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
KasHa니eHcKHe JIHIJeBIe c니eTa rrO ,LOxO,LaM 「Ocy,LapcTBeHHOrO 6IO,LMeTa H
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
KasHa니eHcKHe JIHIJeBIe c니eTa 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB.
ITOpH,LOK Be,LeHHH KasHa니eHcKHx JIHIJeBIx c니eTOB Orrpe,LeJIHeTcH MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH. ToB 6IO.l11KeTHoH cHcTeMi
KasHa니eHcKHe JIHIJeBIe c니eTa rrO ypOBHHM 6IO,LMeTOB 6IO,LMeTHOH cHcTe- MI OTKpIBaIOTcH:
rrO pecrry6JIHKaHcKOMy 6IO,LMeTy Pecrry6JIHKH Ys6eKHcTaH — MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH;
rrO pecrry6JIHKaHcKOMy 6IO,LMeTy Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIM 6IO,LMeTaM O6JIacTeH H rOpO,LcKOMy 6IO,LMeTy rOpO,La TawKeHTa — MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIMH yrrpaBJIeHHHMH
xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa;
rrO 6IO,LMeTaM paHOHOB H rOpO,LOB — 짜HHaHcOBIMH OT,LeJIaMH paHOHHIx
H rOpO,LcKHx xOKHMHHTOB;
rrO 6IO,LMeTaM rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — OpraHaMH — pacrrO-
pH,LHTeJIHMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB. cTBeHHoro 6IO.l11KeTa H rocy.l1apcTBeHHiX ueJIeBiX
3auHH H noJIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
KasHa니eHcKHe JIHIJeBIe c니eTa 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB OTKpIBaIOTcH:
,LJIH OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6-
JIHKH Ys6eKHcTaH, — MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH;
,LJIH OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6-
JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa
rOpO,La TawKeHTa, — MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH,
짜HHaHcOBIMH yrrpaBJIeHHHMH xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa;
,LJIH OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs 6IO,LMeTOB paHOHOB H rOpO,LOB, —
짜HHaHcOBIMH OT,LeJIaMH paHOHHIx H rOpO,LcKHx xOKHMHHTOB;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 173 ―
,LJIH OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIe-
BIx 짜OH,LOB, — OpraHaMH — pacrrOpH,LHTeJIHMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH-
,LOB. 11crrOJIHeHHe ,LOxO,LHOH 니acTH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI rrpe,LycMaT-
pHBaeT:
sa니HcJIeHHe rrOcTyrrJIeHHH Ha E,LHHIH KasHa니eHcKHH c니eT H HHIe 6aHKOB-
cKHe c니eTa;
pacrrpe,LeJIeHHe rrOcTyrrJIeHHH MeM,Ly 6IO,LMeTaMH 6IO,LMeTHOH cHcTeMI;
BOsBpaT HsJIHwHe HJIH OwH6O니HO yrrJIa니eHHIx cyMM rrOcTyrrJIeHHH JIH6O Hx
sa니eT B c니eT rrOraweHHH sa,LOJIMeHHOcTH;
y니eT H OT니eTHOcTb.
0praHI H OpraHHsaIJHH, KpOMe OpraHOB rOcy,LapcTBeHHOH HaJIOrOBOH cJIyM-
6I H TaMOMeHHIx OpraHOB, yrrOJIHOMO니eHHIe Ocy山ecTBJIHTb c6Op ,LOxO,LOB B
「Ocy,LapcTBeHHIH 6IO,LMeT H 6IO,LMeTI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB,
O6HsaHI Ocy山ecTBJIHTb KOHTpOJIb sa rrpaBHJIbHIM Hc니HcJIeHHeM, rrOJIHOTOH H
cBOeBpeMeHHOH Hx yrrJIaTOH, a TaKMe rrpe,LcTaBJIHTb B OpraH rOcy,LapcTBeHHOH
HaJIOrOBOH cJIyM6I OT니eTHOcTb, ecJIH HHOe He rrpe,LycMOTpeHO saKOHO,LaTeJIb- cTBOM. 6IO.l11KeTHoH cHcTeMi
ITOcTyrrJIeHHH OT peryJIHpyIO山Hx ,LOxO,LOB pacrrpe,LeJIHIOTcH MeM,Ly 6IO,LMe-
TaMH 6IO,LMeTHOH cHcTeMI.
HOpMaTHBI OT니HcJIeHHH OT peryJIHpyIO山Hx ,LOxO,LOB MeM,Ly 6IO,LMeTaMH
6IO,LMeTHOH cHcTeMI ycTaHaBJIHBaIOTcH ITpesH,LeHTOM Pecrry6JIHKH Ys6eKHcTaH HJIH yrrOJIHOMO니eHHIM HM OpraHOM.
HOpMaTHBI OT니HcJIeHHH OT peryJIHpyIO山Hx ,LOxO,LOB B pecrry6JIHKaHcKHH
6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIe 6IO,LMeTI O6JIacTeH, rOpO,L-
cKOH 6IO,LMeT rOpO,La TawKeHTa H 6IO,LMeTI paHOHOB H rOpO,LOB yTBepM,LaIOT-
cH cOOTBeTcTBeHHO COBeTOM MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKH-
MaMH O6JIacTeH H rOpO,La TawKeHTa.
Pacrrpe,LeJIeHHe peryJIHpyIO山Hx ,LOxO,LOB MeM,Ly 6IO,LMeTaMH 6IO,LMeTHOH
cHcTeMI Ocy山ecTBJIHeTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
,UOxO,LI, yKasaHHIe B cTaTbe 51 HacTOH山erO KO,LeKca, rrO KOTOpIM He
ycTaHOBJIeHI HOpMaTHBI OT니HcJIeHHH OT peryJIHpyIO山Hx ,LOxO,LOB, rrO,LJIeMaT
sa니HcJIeHHIO B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH Ys6eKHcTaH B rrOJIHOM
O6beMe, sa HcKJIIO니eHHeM cJIy니aeB, rrpe,LycMOTpeHHIx B cTaTbe 52 HacTOH山erO KO,LeKca.
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH H
rOpO,La TawKeHTa rrO rrpe,LJIOMeHHIO cOOTBeTcTByIO山Hx 짜HHaHcOBIx OpraHOB
Orrpe,LeJIHIOT ypOBeHb 6IO,LMeTa, B KOTOpIH MecTHIe HaJIOrH sa니HcJIHIOTcH B
rrOJIHOM O6beMe.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 174 ― 2 52 (I) 1KeTa H 6IO.l11KeToB rocy.l1apcTBeHHiX ueJIeBiX 11crrOJIHeHHe pacxO,LHOH 니acTH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI rrpe,LycMaT- pHBaeT:
rrpHHHTHe, perHcTpaIJHIO H y니eT IOpH,LH니ecKHx H 짜HHaHcOBIx O6Hsa-
TeJIbcTB;
Ocy山ecTBJIeHHe KaccOBIx pacxO,LOB, BKJIIO니aH rrepe니HcJIeHHe MeM6IO,LMeT- HIx TpaHc짜epTOB;
y니eT H OT니eTHOcTb.
PacxO,LI 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI Ocy山ecTBJIHIOTcH B rrpe,LeJIax
6IO,LMeTHIx accHrHOBaHHH, rrpe,LycMOTpeHHIx B pOcrrHcH ,LOxO,LOB H pacxO,LOB,
H B cpOKH, O6ecrre니HBaIO山He 짜yHKIJHOHHpOBaHHe 6IO,LMeTHIx OpraHHsaIJHH H
rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB, c y니eTOM rrOcTyrrJIeHHH ,LOxO,LOB. BI,LeJIeHHe 6IO,LMeTHIx accHrHOBaHHH 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy-
니aTeJIHM 6IO,LMeTHIx cpe,LcTB Hs 6IO,LMeTOB pasHIx ypOBHeH He ,LOrrycKaeTcH,
sa HcKJIIO니eHHeM cJIy니aeB, Orrpe,LeJIeHHIx Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH
Ys6eKHcTaH.
B rrpOIJecce HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI 6IO,LMeTHIe ac-
cHrHOBaHHH yMeHbwaIOTcH Ha cyMMI: 1) He,LOHcrrOJIbsOBaHHIx 6IO,LMeTHIx accHrHOBaHHH B cBHsH c:
HeBIrrOJIHeHHeM rrJIaHa rrO ceTH, wTaTaM H KOHTHHreHTaM 6IO,LMeTHIx Opra- HHsaIJHH;
He,LOKOMrrJIeKTa wTaTHIx e,LHHHIJ, rrpe,LycMOTpeHHIx yTBepM,LeHHIM wTaT- HIM pacrrHcaHHeM 6IO,LMeTHIx OpraHHsaIJHH;
He,LOOcBOeHHeM cpe,LcTB, rrpe,LycMOTpeHHIx Ha 짜HHaHcHpOBaHHe KarrHTaJIb- HIx BJIOMeHHH rrO HTOraM 짜HHaHcOBOrO rO,La;
rrpHOcTaHOBJIeHHeM ,LeHTeJIbHOcTH 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB — Ha rrepHO,L rrpHOcTaHOBJIeHHH; 2) HsJIHwHHx H HesaKOHHIx 6IO,LMeTHIx accHrHOBaHHH, rrpe,LycMOTpeHHIx
B yTBepM,LeHHIx cMeTax pacxO,LOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB, ycTaHOBJIeHHIx B xO,Le MepOrrpHHTHH rrO rOcy,LapcTBeH-
HOMy 짜HHaHcOBOMy KOHTpOJIIO; 3) cOKpa山eHHH pasMepOB 6IO,LMeTHIx accHrHOBaHHH, cBHsaHHOrO c rrpH-
HHTHeM aKTOB saKOHO,LaTeJIbcTBa; 4) cBepxHOpMaTHBHIx sarracOB TOBapHO-MaTepHaJIbHIx IJeHHOcTeH Ha Ha-
니aJIO 짜HHaHcOBOrO rO,La; 5) rrpe,LHasHa니eHHIe Ha BIrrJIaTy ,LOTaIJHH H cy6cH,LHH, B KOTOpIx OTrraJIa HeO6xO,LHMOcTb.
ITOpH,LOK yMeHbweHHH 6IO,LMeTHIx accHrHOBaHHH B cOOTBeTcTBHH c 니ac-
TbIO 니eTBepTOH HacTOH山eH cTaTbH Orrpe,LeJIHeTcH MHHHcTepcTBOM 짜HHaHcOB
Pecrry6JIHKH Ys6eKHcTaH.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 176 ― 2 52 (I) 「Ocy,LapcTBeHHIe saKyrrKH Ocy山ecTBJIHIOTcH Ha OcHOBe KOHKypeHIJHH rrO-
cTaB山HKOB TOBapOB (pa6OT, ycJIyr) H O6ecrre니eHHH OTKpITOcTH.
06bHBJIeHHH O6 Ocy山ecTBJIeHHH rOcy,LapcTBeHHIx saKyrrOK H Hx HTOrax B ycTaHOBJIeHHOM rrOpH,LKe ,LOJIMHI pasMe山aTbcH Ha crreIJHaJIbHOM HH짜OpMaIJHOH-
HOM rrOpTaJIe (crreIJHaJIbHOM Be6-caHTe Ys6eKcKOH Pecrry6JIHKaHcKOH TOBapHO-
cIpbeBOH 6HpMH).
06bHBJIeHHH O6 Ocy山ecTBJIeHHH rOcy,LapcTBeHHIx saKyrrOK Ha crreIJHaJIb-
HOM HH짜OpMaIJHOHHOM rrOpTaJIe ,LOJIMHI 6ITb pasMe山eHI He MeHee 니eM sa ,LecHTb
,LHeH ,LO Hx Ocy山ecTBJIeHHH.
「Ocy,LapcTBeHHIe saKyrrKH c OrpaHH니eHHeM KOHKypeHIJHH H OTKpITOcTH
MOryT Ocy山ecTBJIHTbcH B cJIy니aHx, rrpe,LycMOTpeHHIx saKOHO,LaTeJIbcTBOM. 3aTeJIhcTB 6IO.l11KeTHiMH opraHH3auHBMH H noJIyqa-
TeJIBMH 6IO.l11KeTHiX cpe.l1cTB
IOpH,LH니ecKHe O6HsaTeJIbcTBa rrpHHHMaIOTcH 6IO,LMeTHIMH OpraHHsaIJHHMH
H rrOJIy니aTeJIHMH 6IO,LMeTHIx cpe,LcTB H perHcTpHpyIOTcH KasHa니eHcKHMH rrO,L-
pas,LeJIeHHHMH B rrpe,LeJIax 6IO,LMeTHIx accHrHOBaHHH rrO KO,LaM 3KOHOMH니ec-
KOH KJIaccH짜HKaIJHH.
IOpH,LH니ecKHe O6HsaTeJIbcTBa, rrO,LJIeMa山He HcrrOJIHeHHIO sa c니eT cpe,LcTB
BHe6IO,LMeTHIx 짜OH,LOB MHHHcTepcTB, rOcy,LapcTBeHHIx KOMHTeTOB H Be,LOMcTB,
rrpHHHMaIOTcH K y니eTy KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH B rrpe,LeJIax accHrHO-
BaHHH, rrpe,LycMOTpeHHIx cMeTaMH ,LOxO,LOB H pacxO,LOB.
,UOrOBOpI rrO 6IO,LMeTHIM accHrHOBaHHHM 6IO,LMeTHIx OpraHHsaIJHH H rrO-
JIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB c rrOcTaB山HKaMH TOBapOB (pa6OT, ycJIyr), a
TaKMe HsMeHeHHH H ,LOrrOJIHeHHH K HHM BcTyrraIOT B cHJIy rrOcJIe Hx perHcTpa-
IJHH B KasHa니eHcKHx rrO,Lpas,LeJIeHHHx.
6IO,LMeTHIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB rrpe,LcTaB-
JIHIOT ,LOKyMeHTI, rrO,LTBepM,LaIO山He BOsHHKHOBeHHe IOpH,LH니ecKHx O6HsaTeJIbcTB,
,LJIH Hx perHcTpaIJHH B KasHa니eHcKHx rrO,Lpas,LeJIeHHHx He rrOs,LHee 25 ,LeKa6pH
TeKy山erO 짜HHaHcOBOrO rO,La.
B ,LOrOBOpax 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB,
saKJIIO니aeMIx Ha rrOcTaBKy TOBapOB (pa6OT, ycJIyr), rrpe,LycMaTpHBaeTcH Ocy-
山ecTBJIeHHe rrpe,LOrrJIaTI B pasMepe 15 rrpOIJeHTOB, KpOMe cJIy니aeB, Orrpe,Le-
JIeHHIx Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
,UOrOBOpI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB
rrO HMrrOpTy TOBapOB (pa6OT, ycJIyr), HsMeHeHHH H ,LOrrOJIHeHHH K HHM perHcT- pHpyIOTcH KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH rrOcJIe rrpOxOM,LeHHH cOOTBeTcTByIO-
山eH 3KcrrepTHsI H rrOcTaHOBKH Ha y니eT 3THx ,LOrOBOpOB B yrrOJIHOMO니eHHIx
OpraHax B rrOpH,LKe, rrpe,LycMOTpeHHOM saKOHO,LaTeJIbcTBOM. ITpH 3TOM KasHa-
니eHcKHMH rrO,Lpas,LeJIeHHHMH cyMMI, yKasaHHIe B ,LOrOBOpax, y니HTIBaIOTcH B
HaIJHOHaJIbHOH BaJIIOTe Pecrry6JIHKH Ys6eKHcTaH.
IOpH,LH니ecKHe O6HsaTeJIbcTBa rrO rrepBOH H BTOpOH rpyrrrraM pacxO,LOB 6IO,L-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 177 ―
MeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB perHcTpHpyIOTcH
KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH B 짜OpMe saHBOK.
,UOrOBOpI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB
,LOJIMHI saKJIIO니aTbcH c rrOcTaB山HKaMH TOBapOB (pa6OT, ycJIyr) cO cpOKOM
,LeHcTBHH B rrpe,LeJIax TeKy山erO 짜HHaHcOBOrO rO,La, sa HcKJIIO니eHHeM ,LOrOBO-
pOB rrO KarrHTaJIbHIM BJIOMeHHHM H cJIy니aeB, rrpe,LycMOTpeHHIx saKOHO,LaTeJIb- cTBOM, cpOK ,LeHcTBHH KOTOpIx MOMeT cOcTaBJIHTb HecKOJIbKO JIeT. ITO HcTe니e-
HHH cpOKa ,LeHcTBHH ,LOrOBOpa BIrrOJIHeHHe IOpH,LH니ecKHx O6HsaTeJIbcTB rrO
rrOcTaBKe TOBapOB (pa6OT, ycJIyr) rrOcTaB山HKOM (rrO,LpH,L니HKOM) rrpeKpa山aeTcH,
ecJIH He 6IJIO saKJIIO니eHO ,LOrrOJIHHTeJIbHOe cOrJIaweHHe K ,LOrOBOpy O rrpO,LJIe-
HHH cpOKa erO ,LeHcTBHH.
J1HMHT Ha rrpHHHTHe IOpH,LH니ecKHx O6HsaTeJIbcTB, Orrpe,LeJIeHHIH Ha OcHO-
Be 6IO,LMeTHIx accHrHOBaHHH, B rrepByIO O니epe,Lb O6peMeHHeTcH Ha cyMMy
Kpe,LHTOpcKOH sa,LOJIMeHHOcTH, HMeIO山eHcH Ha Ha니aJIO 짜HHaHcOBOrO rO,La rrO
cOOTBeTcTByIO山HM cTaTbHM, rrO,LJIeMa山eH OrrJIaTe sa c니eT 6IO,LMeTHIx accHrHO-
BaHHH H O6pasOBaBweHcH rrO ,LOrOBOpaM, rrpOwe,LwHM perHcTpaIJHIO B KasHa-
니eHcKHx rrO,Lpas,LeJIeHHHx.
6es saKJIIO니eHHH ,LOrOBOpa MOMeT Ocy山ecTBJIHTbcH rrepe니HcJIeHHe cpe,LcTB: sa c니eT c3KOHOMJIeHHIx 6IO,LMeTHIx accHrHOBaHHH 6IO,LMeTHOH OpraHHsa-
IJHH B cBOH 짜OH,L pasBHTHH 6IO,LMeTHIx OpraHHsaIJHH, a TaKMe Me,LHIJHHcKHM
y니peM,LeHHeM sa c니eT rrpe,LycMOTpeHHIx B cMeTe pacxO,LOB IJeJIeBIx 6IO,LMeT-
HIx accHrHOBaHHH B cBOH 짜OH,L MaTepHaJIbHOrO cTHMyJIHpOBaHHH H pasBHTHH
Me,LHIJHHcKHx OpraHHsaIJHH;
,LJIH cO,LepMaHHH cJIyM6 saKas니HKa rrO KarrHTaJIbHIM BJIOMeHHHM B rrpe,Le-
JIax cyMM, rrpe,LycMOTpeHHIx Ha 3TH IJeJIH B cOrJIacOBaHHIx a,LpecHOM H TH-
TyJIbHOM crrHcKax H KasHa니eHcKHx JIHIJeBIx c니eTax rrO KaM,LOMy O6beKTy;
Ha yrrJIaTy HaJIOrOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH, rrJIaTI sa ycJIyrH
OpraHOB rOcy,LapcTBeHHOH BJIacTH H yrrpaBJIeHHH;
Ha OrrJIaTy pacxO,LOB, Ocy山ecTBJIHeMIx Ha OcHOBaHHH ,LpyrHx ,LOKyMeHTOB,
rrO,LTBepM,LaIO山Hx HaJIH니He IOpH,LH니ecKHx O6HsaTeJIbcTB. KasHa니eHcKHe rrO,Lpas,LeJIeHHH Ocy山ecTBJIHIOT rrJIaTeMH rrO saHBKaM 6IO,LMeT-
HIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB B cJIy니ae HaJIH니HH y
HHx 6IO,LMeTHIx accHrHOBaHHH, IOpH,LH니ecKHx H 짜HHaHcOBIx O6HsaTeJIbcTB, a
TaKMe B rrpe,LeJIax OcTaTKOB cpe,LcTB BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx
OpraHHsaIJHH.
6IO,LMeTHIe OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB rrpe,LcTaBJIH-
IOT B KasHa니eHcKHe rrO,Lpas,LeJIeHHH rrJIaTeMHIe ,LOKyMeHTI Ha OrrJIaTy pacxO-
,LOB He rrOs,LHee 니eM sa O,LHH pa6O니HH ,LeHb ,LO ,LaTI Ocy山ecTBJIeHHH rrJIaTeMa.
ITJIaTeMH MeM,Ly 6IO,LMeTHIMH OpraHHsaIJHHMH (rrOJIy니aTeJIHMH 6IO,LMeTHIx
cpe,LcTB), O6cJIyMHBaIO山HMHcH KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH, MeM,Ly pas-
HIMH ypOBHHMH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI, a TaKMe MeM,Ly 6IO,LMeTaMH
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB Ocy山ecTBJIHIOTcH Ha OcHOBe KasHa니eHcKHx
MeMOpHaJIbHIx Op,LepOB.
ITJIaTeMH H ,LeHeMHIe rrepeBO,LI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH
6IO,LMeTHIx cpe,LcTB B HHOcTpaHHOH BaJIIOTe Ocy山ecTBJIHIOTcH B rrOJIbsy He-
pesH,LeHTOB Pecrry6JIHKH Ys6eKHcTaH B rrOpH,LKe, ycTaHOBJIeHHOM saKOHO,LaTeJIb- cTBOM.
CyMMa ,Le6HTOpcKOH sa,LOJIMeHHOcTH rrpOwe,LwerO 짜HHaHcOBOrO rO,La, O6-
pasOBaHHaH sa c니eT cpe,LcTB 「Ocy,LapcTBeHHOrO 6IO,LMeTa H rOcy,LapcTBeHHIx
IJeJIeBIx 짜OH,LOB, BOsBpa山aeMaH rrOcTaB山HKOM TOBapOB (pa6OT, ycJIyr) Ha Kas- Ha니eHcKHH JIHIJeBOH c니eT B TeKy山eM HJIH rrOcJIe,LyIO山eM rO,Ly, KpOMe BOsBpaTa B ,LOrrOJIHHTeJIbHOM rrepHO,Le K cOOTBeTcTByIO山eMy 짜HHaHcOBOMy rO,Ly, rrepe니Hc- JIHeTcH B ,LOxO,LI cOOTBeTcTByIO山erO 6IO,LMeTa. Ka3HaqeHcKoM cqeTe
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH Ocy山ecTBJIHeT yrrpaB-
JIeHHe cpe,LcTBaMH, HaxO,LH山HMHcH Ha E,LHHOM KasHa니eHcKOM c니eTe, rryTeM cO-
cTaBJIeHHH KpaTKOcpO니HIx rrpOrHOsOB rrOcTyrrJIeHHH ,LOxO,LOB H pacxO,LOB 「O-
cy,LapcTBeHHOrO 6IO,LMeTa.
B cJIy니ae He,LOcTaTKa cpe,LcTB Ha E,LHHOM KasHa니eHcKOM c니eTe ,LJIH HcrrOJI- HeHHH rrpHHHTIx 짜HHaHcOBIx O6HsaTeJIbcTB MHHHcTepcTBO 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH Orrpe,LeJIHeT rrpe,LeJIbHIH O6beM pacxO,LOB 「Ocy,LapcTBeHHOrO
6IO,LMeTa H Ha erO OcHOBe BI,LaeT 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM
6IO,LMeTHIx cpe,LcTB paspeweHHH Ha OrrJIaTy pacxO,LOB.
ITOpH,LOK BI,La니H paspeweHHH Ha OrrJIaTy pacxO,LOB Orrpe,LeJIHeTcH Ka6HHe-
TOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
B cJIy니ae HaJIH니HH BpeMeHHO cBO6O,LHIx cpe,LcTB pecrry6JIHKaHcKOrO 6IO,L-
MeTa Pecrry6JIHKH Ys6eKHcTaH MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHc- TaH Orrpe,LeJIHeT O6beM cpe,LcTB, KOTOpIH MOMeT 6ITb pasMe山eH Ha ,LerrOsHTI
B KOMMep니ecKHx 6aHKax.
ITOpH,LOK pasMe山eHHH BpeMeHHO cBO6O,LHIx cpe,LcTB pecrry6JIHKaHcKOrO
6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH H HcrrOJIbsOBaHHH ,LOxO,LOB, rrOJIy니eHHIx OT
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 179 ―
Hx pasMe山eHHH Ha ,LerrOsHTI B KOMMep니ecKHx 6aHKax, Orrpe,LeJIHeTcH Ka6HHe-
TOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH. .l1apcTBeHHoro 6IO.l11KeTa H rocy.l1apcTBeHHiX ueJIeBiX
Horo 6IO.l11KeTa
B cJIy니ae rrpeBIweHHH yTBepM,LeHHOrO rrpe,LeJIbHOrO pasMepa ,Le짜HIJHTa
「Ocy,LapcTBeHHOrO 6IO,LMeTa Ha TeKy山HH 짜HHaHcOBIH rO,L Ka6HHeT MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH rrO rrpe,LcTaBJIeHHIO MHHHcTepcTBa 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH BHOcHT B rraJIaTI 0JIHH MaMJIHca Pecrry6JIHKH Ys6eKHcTaH
rrpe,LJIOMeHHH O cOKpa山eHHH pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
ITpH cOKpa山eHHH pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa OIJeHHBaeTcH rrpH-
OpHTeTHOcTb H cOIJHaJIbHaH HarrpaBJIeHHOcTb pacxO,LOB c y니eTOM rrpHHHTIx
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 180 ― 2 52 (I)
IOpH,LH니ecKHx H 짜HHaHcOBIx O6HsaTeJIbcTB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy-
니aTeJIeH 6IO,LMeTHIx cpe,LcTB.
)KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraKcTaH, KeHrawH HapO,LHIx ,Lerry-
TaTOB O6JIacTeH H rOpO,La TawKeHTa, a TaKMe paHOHOB H rOpO,LOB He BrrpaBe
rrpHHHMaTb KaKHe-JIH6O peweHHH, HarrpaBJIeHHIe Ha cOKpa山eHHe ,LOxO,LOB HJIH
yBeJIH니eHHe pacxO,LOB cOOTBeTcTByIO山erO 6IO,LMeTa, rrpHBO,LH山He K Hec6aJIaH-
cHpOBaHHOcTH Hx 6IO,LMeTOB H rrpeBIweHHIO yTBepM,LeHHOrO rrpe,LeJIbHOrO pas-
Mepa ,Le짜HIJHTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
B Te니eHHe 짜HHaHcOBOrO rO,La rrOcJIe rrpHHHTHH 6IO,LMeTa Pecrry6JIHKH Ka-
paKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa peweHHH
)KOKaprI KeHeca Pecrry6JIHKH KapaKaJIrraKcTaH, KeHraweH HapO,LHIx ,LerryTa-
TOB O6JIacTeH H rOpO,La TawKeHTa, a TaKMe paHOHOB H rOpO,LOB, rrpHBO,LH山He
K cOKpa山eHHIO ,LOxO,LOB cOOTBeTcTByIO山erO 6IO,LMeTa, MOryT 6ITb rrpHHHTI
TOJIbKO B cJIy니ae cOKpa山eHHH pacxO,LOB cOOTBeTcTByIO山erO 6IO,LMeTa.
EcJIH B Te니eHHe 짜HHaHcOBOrO rO,La rrOcJIe rrpHHHTHH 「Ocy,LapcTBeHHOrO 6IO,L- MeTa rrpHHHMaIOTcH peweHHH O6 yBeJIH니eHHH HJIH yMeHbweHHH rrapaMeTpOB ,LO-
xO,LOB H pacxO,LOB cOOTBeTcTByIO山Hx 6IO,LMeTOB, MHHHcTepcTBOM 짜HHaHcOB
Pecrry6JIHKH Ys6eKHcTaH, 짜HHaHcOBIMH OpraHaMH Pecrry6JIHKH KapaKaJIrraKcTaH,
O6JIacTeH H rOpO,La TawKeHTa BHOcHTcH HsMeHeHHH B O6beMI 6IO,LMeTOB cOOT-
BeTcTByIO山Hx ypOBHeH. YBeJIH니eHHe pacxO,LOB HJIH Hx cOKpa山eHHe Ocy山ecTB-
JIHeTcH rryTeM BsaHMHIx pac니eTOB MeM,Ly 6IO,LMeTaMH Bcex ypOBHeH. Horo 6IO.l11KeTa H rocy.l1apcTBeHHiX ueJIeBiX opraHH3auHH no HcnoJIHHTeJIhHiM .l1oKyMeHTaM
11crrOJIHeHHe HcrrOJIHHTeJIbHIx ,LOKyMeHTOB, rrpe,LycMaTpHBaIO山Hx BsIcKa-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 181 ―
HHe rrO 짜HHaHcOBIM O6HsaTeJIbcTBaM 6IO,LMeTHIx OpraHHsaIJHH, Ocy山ecTBJIHeT- cH cy,Le6HIMH HcrrOJIHHTeJIHMH B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM O6 HcrrOJI-
HeHHH cy,Le6HIx aKTOB H aKTOB HHIx OpraHOB c y니eTOM OcO6eHHOcTeH, ycTa-
HOBJIeHHIx HacTOH山eH cTaTbeH. BsIcKaHHe c 6IO,LMeTHIx OpraHHsaIJHH HcrrOJI-
HHTeJIbcKOrO c6Opa He ,LOrrycKaeTcH.
11crrOJIHeHHe HcrrOJIHHTeJIbHIx ,LOKyMeHTOB, rrpe,LycMaTpHBaIO山Hx BsIcKaHHe rrO 짜HHaHcOBIM O6HsaTeJIbcTBaM 6IO,LMeTHIx OpraHHsaIJHH, Ocy山ecTBJIHeTcH:
B rrepByIO O니epe,Lb sa c니eT cpe,LcTB BHe6IO,LMeTHOrO 짜OH,La 6IO,LMeTHOH
OpraHHsaIJHH;
rrpH cOOTBeTcTBHH sa,LOJIMeHHOcTH, rrO,LJIeMa山eH OrrJIaTe, cTaTbe pacxO,LOB rrO cMeTe pacxO,LOB 6IO,LMeTHOH OpraHHsaIJHH — B rrpe,LeJIax O6beMa BI,LeJIeH-
HIx 6IO,LMeTHIx accHrHOBaHHH. HBToro rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB ro-
cy.l1apcTBeHHiX ueJIeBiX Bce OrrepaIJHH TeKy山erO 짜HHaHcOBOrO rO,La, cBHsaHHIe c sa니HcJIeHHeM
rrOcTyrrJIeHHH B 6IO,LMeTI 6IO,LMeTHOH cHcTeMI, saBepwaIOTcH B rrOcJIe,LHHH
pa6O니HH ,LeHb TeKy山erO 짜HHaHcOBOrO rO,La.
,UOxO,LI, sa니HcJIeHHIe B 「Ocy,LapcTBeHHIH 6IO,LMeT H 6IO,LMeTI rOcy,Lap-
cTBeHHIx IJeJIeBIx 짜OH,LOB B cJIe,LyIO山eM rO,Ly, c니HTaIOTcH ,LOxO,LaMH HacTy-
rrHBwerO rO,La.
,UOxO,LI, sa니HcJIeHHIe Ha TpaHsHTHIe c니eTa rrO ,LOxO,LaM 「Ocy,LapcTBeHHO-
rO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB ,LO OKOH니aHHH
rrOcJIe,LHerO pa6O니erO ,LHH TeKy山erO rO,La H rrepe니HcJIeHHIe B Te니eHHe Tpex
pa6O니Hx ,LHeH Ha E,LHHIH KasHa니eHcKHH c니eT B HacTyrrHBweM rO,Ly, c니HTaIOT-
cH ,LOxO,LaMH HcTeKwerO rO,La.
Bce rrJIaTeMH TeKy山erO rO,La Hs 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB saBepwaIOTcH rrO HcTe니eHHH ,LOrrOJIHHTeJIb-
HOrO rrepHO,La BpeMeHH K 짜HHaHcOBOMy rO,Ly.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 182 ― 2 52 (I)
B ,LOrrOJIHHTeJIbHIH rrepHO,L BpeMeHH Ocy山ecTBJIHIOTcH OrrepaIJHH rrO HcrrOJI-
HeHHIO 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx
짜OH,LOB sa TeKy山HH 짜HHaHcOBIH rO,L, B TOM 니HcJIe:
yperyJIHpOBaHHe MeM6IO,LMeTHIx OTHOweHHH;
rrOraweHHe Kpe,LHTOpcKOH sa,LOJIMeHHOcTH 6IO,LMeTHIx OpraHHsaIJHH H rrO-
JIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB;
rrepe니HcJIeHHe cyMMI c3KOHOMJIeHHIx cpe,LcTB 6IO,LMeTHIMH OpraHHsaIJHH-
MH B 짜OH,LI pasBHTHH 6IO,LMeTHIx OpraHHsaIJHH (짜OH,LI MaTepHaJIbHOrO cTH-
MyJIHpOBaHHH H pasBHTHH Me,LHIJHHcKHx OpraHHsaIJHH);
,LpyrHe paspeweHHIe rrJIaTeMH sa c니eT cpe,LcTB 「Ocy,LapcTBeHHOrO 6IO,L-
MeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
YperyJIHpOBaHHe MeM6IO,LMeTHIx OTHOweHHH rrpe,LycMaTpHBaeT rrOraweHHe BceH cyMMI BsaHMHOH sa,LOJIMeHHOcTH MeM,Ly BIwecTOH山HM H HHMecTOH山HM
6IO,LMeTaMH, a TaKMe 6IO,LMeTaMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
ITOpH,LOK H cpOKH, B Te니eHHe KOTOpIx Ocy山ecTBJIHIOTcH KOHKpeTHIe rrJIa-
TeMH rrO saBepweHHH HcTeKwerO rO,La B ,LOrrOJIHHTeJIbHOM rrepHO,Le BpeMeHH,
Orrpe,LeJIHIOTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
rJIaBa 20. Me1K6IO.l11KeTHie oTHoIIIeHHB MeM6IO,LMeTHIe OTHOweHHH — OTHOweHHH MeM,Ly pecrry6JIHKaHcKHM 6IO,L-
MeTOM Pecrry6JIHKH Ys6eKHcTaH, pecrry6JIHKaHcKHM 6IO,LMeTOM Pecrry6JIHKH Ka- paKaJIrraKcTaH, O6JIacTHIMH 6IO,LMeTaMH O6JIacTeH, rOpO,LcKHM 6IO,LMeTOM rOpO-
,La TawKeHTa, 6IO,LMeTaMH paHOHOB, rOpO,LOB, a TaKMe 6IO,LMeTaMH rOcy,LapcTBeH-
HIx IJeJIeBIx 짜OH,LOB rrO O6ecrre니eHHIO cOOTBeTcTByIO山Hx 6IO,LMeTOB 짜HHaH-
cOBIMH pecypcaMH, HeO6xO,LHMIMH ,LJIH Ocy山ecTBJIeHHH pacxO,LOB, saKperrJIeH- HIx HacTOH山HM KO,LeKcOM sa cOOTBeTcTByIO山HMH 6IO,LMeTaMH.
B 6IO,LMeTHOM rrpOIJecce He ,LOrrycKaIOTcH BsaHMOOTHOweHHH: pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH c 6IO,LMeTaMH paHO-
HOB H rOpO,LOB;
6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB c 6IO,LMeTaMH paHOHOB H
rOpO,LOB;
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHOrO
6IO,LMeTa O6JIacTH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa MeM,Ly cO6OH, a
TaKMe c 6IO,LMeTaMH paHOHOB H rOpO,LOB ,LpyrOH a,LMHHHcTpaTHBHO-TeppHTO-
pHaJIbHOH e,LHHHIJI;
MeM,Ly 6IO,LMeTaMH paHOHOB H rOpO,LOB. 6IO.l11KeToB
KOMrreHcaIJHH ,LOxO,LOB HJIH rrOKpITHe pacxO,LOB rrpOHsBO,LHTcH B O6Hsa-
TeJIbHOM rrOpH,LKe rrOcpe,LcTBOM BI,LeJIeHHH HJIH HsbHTHH cpe,LcTB rrO BsaHMHIM
pac니eTaM B rrpOIJecce HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa B cJIy니aHx,
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 183 ―
rrpe,LycMOTpeHHIx B cTaTbe 138 HacTOH山erO KO,LeKca, BJIeKy山Hx yMeHbweHHe
JIH6O yBeJIH니eHHe ,LOxO,LOB H (HJIH) pacxO,LOB HHMecTOH山Hx 6IO,LMeTOB. MeM6IO,LMeTHIe TpaHc짜epTI Ocy山ecTBJIHIOTcH B 짜OpMe cy6BeHIJHH, rre-
pe,LaBaeMIx ,LOxO,LOB, ,LOTaIJHH, 6IO,LMeTHOH ccy,LI H cpe,LcTB rrO BsaHMHIM
pac니eTaM.
06beMI MeM6IO,LMeTHIx TpaHc짜epTOB yTO니HHIOTcH:
rrpH rrpHHHTHH B TeKy山eM 짜HHaHcOBOM rO,Ly aKTOB saKOHO,LaTeJIbcTBa,
BJIeKy山Hx HsMeHeHHH ,LOxO,LOB H pacxO,LOB 6IO,LMeTOB pasHIx ypOBHeH;
HcxO,LH Hs rrOJIHOTI rrOcTyrrJIeHHH Bcex rrpH니HTaIO山HxcH HaJIOrOB H ,Lpy-
rHx O6HsaTeJIbHIx rrJIaTeMeH H OcBOeHHH 6IO,LMeTHIx accHrHOBaHHH.
ITO HHHIJHaTHBe BIwecTOH山erO 짜HHaHcOBOrO OpraHa O6HsaTeJIbcTBa BIwe- cTOH山erO 6IO,LMeTa rrepe,L HHMecTOH山HM 6IO,LMeTOM rrO O,LHOH 짜OpMe MeM6IO,L-
MeTHOrO TpaHc짜epTa MOryT 6ITb sa니TeHI B c니eT yMeHbweHHH O6HsaTeJIbcTB
HHMecTOH山erO 6IO,LMeTa rrepe,L BIwecTOH山HM 6IO,LMeTOM rrO ,LpyrOH 짜OpMe
MeM6IO,LMeTHOrO TpaHc짜epTa. Cy6BeHIJHH BI,LeJIHIOTcH ,LJIH Ocy山ecTBJIeHHH pacxO,LOB, Orrpe,LeJIeHHIx rrpH yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH H OcHOB-
HIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
PasMepI cy6BeHIJHH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHc-
TaH 6IO,LMeTy Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIM 6IO,LMeTaM O6JIacTeH H
rOpO,La TawKeHTa ycTaHaBJIHBaIOTcH rrpH yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaK-
pO3KOHOMH니ecKHx rrOKasaTeJIeH H OcHOBHIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO
6IO,LMeTa.
PasMepI cy6BeHIJHH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJI- rraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La Taw-
KeHTa 6IO,LMeTaM paHOHOB H rOpO,LOB ycTaHaBJIHBaIOTcH COBeTOM MHHHcTpOB
Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMaMH O6JIacTeH H rOpO,La TawKeHTa.
HeHcrrOJIbsOBaHHIe cy6BeHIJHH B KOHIJe TeKy山erO 짜HHaHcOBOrO rO,La rrO,L-
JIeMaT BOsBpaTy B cOOTBeTcTByIO山HH BIwecTOH山HH 6IO,LMeT. ,UOxO,LI, 짜OpMHpyeMIe Ha TeppHTOpHHx cOOTBeTcTByIO山Hx a,LMHHHcTpaTHB-
HO-TeppHTOpHaJIbHIx e,LHHHIJ H sa니HcJIHeMIe B BIwecTOH山HH 6IO,LMeT, MOryT
rrepe,LaBaTbcH B 6IO,LMeT TOH a,LMHHHcTpaTHBHO-TeppHTOpHaJIbHOH e,LHHHIJI, Ha
KOTOpOH OHH c짜OpMHpOBaHI.
06山HH O6beM rrepe,LaBaeMIx ,LOxO,LOB yTBepM,LaeTcH Hs:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH B HHMecTOH山He
6IO,LMeTI — rrpH yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaKpO3KOHOMH니ecKHx rrO-
KasaTeJIeH H OcHOBHIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa B 6IO,LMeTI
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 184 ― 2 52 (I)
paHOHOB H rOpO,LOB — COBeTOM MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH,
xOKHMaMH O6JIacTeH H rOpO,La TawKeHTa.
ITepe니eHb xOsHHcTByIO山Hx cy6beKTOB H BH,LOB yrrJIa니HBaeMIx HMH HaJIO-
rOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH, rrOcTyrrJIeHHH rrO KOTOpIM rrepe,LaIOTcH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH B HHMecTOH山He 6IO,L-
MeTI, yTBepM,LaeTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH cO-
BMecTHO c 「Ocy,LapcTBeHHIM HaJIOrOBIM KOMHTeTOM Pecrry6JIHKH Ys6eKHcTaH.
ITepe니eHb xOsHHcTByIO山Hx cy6beKTOB H BH,LOB yrrJIa니HBaeMIx HMH HaJIO-
rOB H ,LpyrHx O6HsaTeJIbHIx rrJIaTeMeH, rrOcTyrrJIeHHH rrO KOTOpIM rrepe,LaIOTcH
Hs 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H
rOpO,La TawKeHTa B 6IO,LMeTI paHOHOB H rOpO,LOB, yTBepM,LaeTcH MHHHcTep-
cTBOM 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIMH yrrpaBJIeHHHMH
O6JIacTeH H rOpO,La TawKeHTa cOBMecTHO c rOcy,LapcTBeHHIMH HaJIOrOBIMH
yrrpaBJIeHHHMH Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTeH H rOpO,La TawKeHTa.
CyMMa rrepe,LaBaeMIx ,LOxO,LOB Hs BIwecTOH山erO 6IO,LMeTa B HHMecTOH-
山HH 6IO,LMeT Orrpe,LeJIHeTcH c y니eTOM ,LOxO,LOB, rrO,LJIeMa山Hx sa니HcJIeHHIO B
cOOTBeTcTByIO山HH HHMecTOH山HH 6IO,LMeT.
ITepe니HcJIeHHe rrepe,LaBaeMIx ,LOxO,LOB Ocy山ecTBJIHeTcH B rrpe,LeJIax 짜aK-
TH니ecKHx rrOcTyrrJIeHHH rrO HHM, HO He 6OJIee Hx yTBepM,LeHHOrO O6beMa. ,UOTaIJHH Hs BIwecTOH山erO 6IO,LMeTa B HHMecTOH山HH 6IO,LMeT BI,LeJIHeT-
cH B cJIy니ae rrpeBIweHHH rrJIaHHpyeMOrO O6beMa pacxO,LOB HHMecTOH山erO
6IO,LMeTa Ha,L rrpOrHOsHIM O6beMOM erO ,LOxO,LOB c y니eTOM cy6BeHIJHH H rrepe-
,LaBaeMIx ,LOxO,LOB.
,UOTaIJHH Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH B 6IO,L-
MeTI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB MOMeT rrpe,LOcTaBJIHTbcH B cJIy니ae
rrpeBIweHHH rrJIaHHpyeMOrO O6beMa pacxO,LOB 짜OH,LOB Ha,L rrpOrHOsHIM O6b-
eMOM Hx ,LOxO,LOB c y니eTOM OcTaTKa Ha Ha니aJIO rO,La.
PasMep ,LOTaIJHH, BI,LeJIHeMOH Hs:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH B HHMecTOH山He
6IO,LMeTI H 6IO,LMeTI rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB, ycTaHaBJIHBaeTcH rrpH yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH H OcHOB-
HIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa B 6IO,LMeTI
paHOHOB H rOpO,LOB, ycTaHaBJIHBaeTcH COBeTOM MHHHcTpOB Pecrry6JIHKH Kapa-
KaJIrraKcTaH, xOKHMaMH O6JIacTeH H rOpO,La TawKeHTa. MeM6IO,LMeTHIe BsaHMHIe pac니eTI — ,LeHeMHIe BsaHMOOTHOweHHH,
BOsHHKaIO山He MeM,Ly BIwecTOH山HMH H HHMecTOH山HMH 6IO,LMeTaMH rrpH Hs-
MeHeHHH B Te니eHHe 짜HHaHcOBOrO rO,La rrapaMeTpOB 6IO,LMeTOB.
MeM6IO,LMeTHIe BsaHMHIe pac니eTI BOsHHKaIOT B cBHsH c:
rrpHHHTHeM aKTOB saKOHO,LaTeJIbcTBa;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 185 ―
yTO니HeHHeM rrpOrHOsa ,LOxO,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa;
rrepe,La니eH pacxO,LOB Hs O,LHOrO 6IO,LMeTa Ha ,LpyrOH 6IO,LMeT rrpH HsMeHe-
HHH rrO,L니HHeHHOcTH 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB;
rrepepacrrpe,LeJIeHHeM 6IO,LMeTOB.
JIHMHTOB
KarrHTaJIbHIx
BJIOMeHHH
MeM,Ly
ypOBHHMH
CyMMa, rrO,LJIeMa山aH OTHeceHHIO Ha MeM6IO,LMeTHIe BsaHMHIe pac니eTI,
Orrpe,LeJIHeTcH BIwecTOH山HM 짜HHaHcOBIM OpraHOM. MeM6IO,LMeTHIe TpaHc짜epTI Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIH-
KH Ys6eKHcTaH rrepe니HcJIHIOTcH c KasHa니eHcKOrO JIHIJeBOrO c니eTa pecrry6JIHKaH- cKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH Ha KasHa니eHcKHe JIHIJeBIe c니eTa pec-
rry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB
O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, a TaKMe 6IO,LMeTOB rOcy-
,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
MeM6IO,LMeTHIe TpaHc짜epTI Hs pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIH-
KH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa
rOpO,La TawKeHTa rrepe니HcJIHIOTcH c Hx KasHa니eHcKHx JIHIJeBIx c니eTOB Ha Kas- Ha니eHcKHe JIHIJeBIe c니eTa 6IO,LMeTOB paHOHOB, rOpO,LOB, a TaKMe Ha KasHa니eH-
cKHe JIHIJeBIe c니eTa 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
MeM6IO,LMeTHIe TpaHc짜epTI Hs 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx
짜OH,LOB rrepe니HcJIHIOTcH c Hx KasHa니eHcKHx JIHIJeBIx c니eTOB Ha KasHa니eHcKHe JIHIJeBIe c니eTa pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, pecrry6-
JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB
O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa.
ITepe니HcJIeHHe MeM6IO,LMeTHIx TpaHc짜epTOB Ocy山ecTBJIHeTcH Ha OcHOBe
KasHa니eHcKHx MeMOpHaJIbHIx Op,LepOB.
Pac니eTI rrO MeM6IO,LMeTHIM TpaHc짜epTaM ,LOJIMHI 6ITb saKOH니eHI B
TeKy山eM 짜HHaHcOBOM rO,Ly c y니eTOM ,LOrrOJIHHTeJIbHOrO rrepHO,La BpeMeHH. ccy.l1i
MeM6IO,LMeTHIH TpaHc짜epT B 짜OpMe 6IO,LMeTHOH ccy,LI (6IO,LMeTHaH
ccy,La) rrpe,LOcTaBJIHeTcH Ha BOsBpaTHOH H 6ecrrpOIJeHTHOH OcHOBe rrpH ycJIOBHH,
니TO MaKcHMaJIbHaH MO6HJIHsaIJHH 6IO,LMeTHIx HcTO니HHKOB He O6ecrre니HBaeT
rrOKpITHe pacxO,LOB, rrpe,LycMOTpeHHIx cOOTBeTcTByIO山HMH 6IO,LMeTaMH.
6IO,LMeTHaH ccy,La rrpe,LOcTaBJIHeTcH Ha rrOKpITHe:
rrJIaHOBOrO BpeMeHHOrO KaccOBOrO paspIBa MeM,Ly rrpOrHOsHIMH ,LOxO,LaMH H sarrJIaHHpOBaHHIMH pacxO,LaMH — cO cpOKOM ,LO ,LeBHTH MecHIJeB;
OMH,LaeMOrO BpeMeHHOrO KaccOBOrO paspIBa MeM,Ly rrOcTyrrJIeHHHMH ,LOxO-
,LOB H Ocy山ecTBJIeHHeM pacxO,LOB — cO cpOKOM ,LO wecTH MecHIJeB.
ITJIaHOBaH 6IO,LMeTHaH ccy,La rrpe,LOcTaBJIHeTcH B cJIy니aHx, KOr,La rrpOrHOs-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 186 ― 2 52 (I)
HIe rrOcTyrrJIeHHH ,LOxO,LOB, rrpe,LycMOTpeHHaH cy6BeHIJHH, cyMMa rrepe,LaBaeMIx
,LOxO,LOB, BpeMeHHOe saHMcTBOBaHHe Hs O6OpOTHOH KaccOBOH HaJIH니HOcTH H
cBO6O,LHIx OcTaTKOB Ha Ha니aJIO rO,La, ,LOTaIJHH He O6ecrre니HBaIOT rrOKpITHe
pacxO,LOB, rrpe,LycMOTpeHHIx cOOTBeTcTByIO山HMH yTBepM,LeHHIMH 6IO,LMeTaMH
B OT,LeJIbHIx KBapTaJIax.
6IO,LMeTHaH ccy,La rrpe,LOcTaBJIHeTcH sa c니eT cpe,LcTB:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH — pecrry6JIHKaHcKO-
My 6IO,LMeTy Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIM 6IO,LMeTaM O6JIacTeH,
rOpO,LcKOMy 6IO,LMeTy rOpO,La TawKeHTa, 6IO,LMeTaM rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH, rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa — 6IO,LMeTaM
paHOHOB H rOpO,LOB Ha rrOKpITHe rrJIaHOBOrO HJIH OMH,LaeMOrO BpeMeHHOrO
KaccOBOrO paspIBa MeM,Ly Hx ,LOxO,LaMH H pacxO,LaMH.
06HsaTeJIbHIM ycJIOBHeM rrpe,LOcTaBJIeHHH 6IO,LMeTHIx ccy,L HBJIHeTcH Hx
HcrrOJIbsOBaHHe rrO IJeJIeBOMy HasHa니eHHIO, a TaKMe cBOeBpeMeHHOe rrOraweHHe
B Te니eHHe TeKy山erO 짜HHaHcOBOrO rO,La.
6IO,LMeTHaH ccy,La rrpe,LOcTaBJIHeTcH Ha OcHOBaHHH rrHcbMeHHOrO sarrpOca
COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH H cOOTBeTcTByIO山Hx xOKH-
MHHTOB, pyKOBO,LHTeJIH OpraHa — pacrrOpH,LHTeJIH rOcy,LapcTBeHHOrO IJeJIeBOrO
짜OH,La c rrpHJIOMeHHeM pac니eTOB, O6OcHOBIBaIO山Hx rrOTpe6HOcTb B 6IO,LMeTHOH
ccy,Le. ITpH paccMOTpeHHH rrHcbMeHHOrO sarrpOca O rrpe,LOcTaBJIeHHH 6IO,LMeT-
HOH ccy,LI 짜HHaHcOBIH OpraH HMeeT rrpaBO sarrpawHBaTb HH짜OpMaIJHIO H pac- 니eTI, HeO6xO,LHMIe ,LJIH rrpHHHTHH peweHHH.
B Te니eHHe rrHTH pa6O니Hx ,LHeH rrpHHHMaeTcH peweHHe rrO HTOraM paccMOT-
peHHH rrHcbMeHHOrO sarrpOca COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH H cOOTBeTcTByIO山Hx xOKHMHHTOB, pyKOBO,LHTeJIH OpraHa — pacrrOpH,LHTeJIH rO-
cy,LapcTBeHHOrO IJeJIeBOrO 짜OH,La O rrpe,LOcTaBJIeHHH 6IO,LMeTHOH ccy,LI Hs:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH — MHHHcTpOM 짜H-
HaHcOB Pecrry6JIHKH Ys6eKHcTaH;
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx
6IO,LMeTOB O6JIacTeH, rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa — cOOTBeTcTBeH- HO MHHHcTpOM 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, Ha니aJIbHHKaMH 짜HHaH-
cOBIx yrrpaBJIeHHH O6JIacTeH H rOpO,La TawKeHTa.
BI,LeJIeHHe 6IO,LMeTHOH ccy,LI O짜OpMJIHeTcH ,LOrOBOpOM O rrpe,LOcTaBJIeHHH
6IO,LMeTHOH ccy,LI MeM,Ly 짜HHaHcOBIM OpraHOM, rrpe,LOcTaBJIHIO山HM 6IO,LMeT-
HyIO ccy,Ly, H 짜HHaHcOBIM OpraHOM (OpraHOM — pacrrOpH,LHTeJIeM rOcy,LapcTBeH- HIx IJeJIeBIx 짜OH,LOB) — rrOJIy니aTeJIeM 6IO,LMeTHOH ccy,LI.
ITpOJIOHraIJHH cpOKOB BOsBpaTa 6IO,LMeTHOH ccy,LI Ocy山ecTBJIHeTcH B cJIy-
니aHx BOsHHKHOBeHHH y rrOJIy니aTeJIH 6IO,LMeTHOH ccy,LI 짜HHaHcOBIx saTpy,LHe-
HHH, HcKJIIO니aIO山Hx BOsMOMHOcTb cBOeBpeMeHHOrO ee rrOraweHHH B ycTaHOB-
JIeHHIe cpOKH.
ITpOJIOHraIJHH cpOKOB BOsBpaTa 6IO,LMeTHOH ccy,LI Ocy山ecTBJIHeTcH B rrO-
pH,LKe H Ha ycJIOBHHx, ycTaHOBJIeHHIx HacTOH山eH cTaTbeH ,LJIH rrpe,LOcTaBJIe-
HHH 6IO,LMeTHOH ccy,LI.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 187 ―
ITOJIy니aTeJIb 6IO,LMeTHOH ccy,LI O6pa山aeTcH B cOOTBeTcTByIO山HH 짜HHaH-
cOBIH OpraH c rrHcbMeHHIM sarrpOcOM O rrpOJIOHraIJHH cpOKa rrOraweHHH 6IO,L-
MeTHOH ccy,LI He rrOs,LHee 니eM sa rrHTb pa6O니Hx ,LHeH ,LO HcTe니eHHH cpOKa
rrOraweHHH.
ITOraweHHe 6IO,LMeTHOH ccy,LI rrpOHsBO,LHTcH B cpOKH, Orrpe,LeJIeHHIe
,LOrOBOpOM O rrpe,LOcTaBJIeHHH 6IO,LMeTHOH ccy,LI, rryTeM:
rrepe니HcJIeHHH cpe,LcTB;
BsaHMHOrO sa니eTa B c니eT cy6BeHIJHH, rrepe,LaBaeMIx ,LOxO,LOB, MeM6IO,LMeT- HIx BsaHMHIx pac니eTOB H ,LOTaIJHH, rrO,LJIeMa山Hx rrepe니HcJIeHHIO B HHMecTOH-
山He 6IO,LMeTI H rOcy,LapcTBeHHIe IJeJIeBIe 짜OH,LI;
6eccrrOpHOrO BsIcKaHHH cpe,LcTB c KasHa니eHcKHx JIHIJeBIx c니eTOB HHMe-
cTOH山Hx 6IO,LMeTOB H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB rrOcJIe
rrOKpITHH pacxO,LOB Ha BIrrJIaTy sapa6OTHOH rrJIaTI, OT니HcJIeHHH Ha cOIJHaJIbHIe
HyM,LI, BIrrJIaTy cTHrreH,LHH, rreHcHH, MaTepHaJIbHOH rrOMO山H MaJIOO6ecrre니eH-
HIM ceMbHM, KOMrreHcaIJHOHHIx BIrrJIaT H rrOcO6HH. 06OpOTHaH KaccOBaH HaJIH니HOcTb pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacT-
HIx 6IO,LMeTOB O6JIacTeH, rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa, a TaKMe
6IO,LMeTOB paHOHOB, rOpO,LOB 짜OpMHpyeTcH B IJeJIHx rrOKpITHH BpeMeHHOrO
KaccOBOrO paspIBa MeM,Ly Hx ,LOxO,LaMH H pacxO,LaMH.
PasMepI O6OpOTHOH KaccOBOH HaJIH니HOcTH ycTaHaBJIHBaIOTcH ,LJIH:
pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, 6IO,LMeTa Pecrry6JIHKH
KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa — rrpH
yTBepM,LeHHH rrpOrHOsa OcHOBHIx MaKpO3KOHOMH니ecKHx rrOKasaTeJIeH H OcHOB-
HIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
6IO,LMeTOB paHOHOB H rOpO,LOB — COBeTOM MHHHcTpOB Pecrry6JIHKH Ka-
paKaJIrraKcTaH, xOKHMaMH O6JIacTeH H rOpO,La TawKeHTa.
CyMMI, rrOsaHMcTBOBaHHIe B Te니eHHe rO,La Hs O6OpOTHOH KaccOBOH Ha-
JIH니HOcTH, ,LOJIMHI 6ITb BOccTaHOBJIeHI ,LO KOHIJa rO,La. PasMep O6OpOTHOH
KaccOBOH HaJIH니HOcTH Ha KOHeIJ rO,La ,LOJIMeH cOOTBeTcTBOBaTb ycTaHOBJIeHHOH
cyMMe.
06OpOTHaH KaccOBaH HaJIH니HOcTb, ycTaHOBJIeHHaH Ha cJIe,LyIO山HH 짜HHaH-
cOBIH rO,L, rrOrrOJIHHeTcH sa c니eT:
OcTaTKOB cpe,LcTB Ha KasHa니eHcKHx JIHIJeBIx c니eTax cOOTBeTcTByIO山Hx
6IO,LMeTOB Ha Ha니aJIO rO,La;
cyMMI rrepeBIrrOJIHeHHH rrpOrHOsa ,LOxO,LOB rrO HTOraM rrepBOrO — TpeTbe-
rO KBapTaJIOB TeKy山erO rO,La.
ITpH He,LOcTaTO니HOcTH HcTO니HHKOB 6IO,LMeTOB paHOHOB H rOpO,LOB, yKa-
saHHIx B 니acTH 니eTBepTOH HacTOH山eH cTaTbH, COBeTOM MHHHcTpOB Pecrry6-
JIHKH KapaKaJIrraKcTaH, xOKHMaMH O6JIacTeH H rOpO,La TawKeHTa MOMeT 6ITb
rrpHHHTO peweHHe O rrOrrOJIHeHHH O6OpOTHOH KaccOBOH HaJIH니HOcTH 6IO,LMeTOB
paHOHOB H rOpO,LOB.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 188 ― 2 52 (I) KH KapaKaJInaKcTaH, MecTHiM 6IO.l11KeTaM o6JIacTeH
H ropo.l1a TaIIIKeHTa
6IO,LMeT Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIe 6IO,LMeTI O6JIacTeH H
rOpO,La TawKeHTa ,LOJIMHI HMeTb c6aJIaHcHpOBaHHIe ,LOxO,LI H pacxO,LI. ,Ue-
짜HIJHT 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH
H rOpO,La TawKeHTa He ,LOrrycKaeTcH.
ITpH rrpHHHTHH H HcrrOJIHeHHH 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, Me-
cTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa He ,LOrrycKaIOTcH:
Ocy山ecTBJIeHHe saHMcTBOBaHHH, sa HcKJIIO니eHHeM rrOJIy니eHHH 6IO,LMeTHIx
ccy,L Hs BIwecTOH山Hx 6IO,LMeTOB;
Ocy山ecTBJIeHHe pacxO,LOB cBepx yTBepM,LeHHIx 6IO,LMeTHIx accHrHOBaHHH, sa HcKJIIO니eHHeM cJIy니aeB, rrpe,LycMOTpeHHIx 니acTbIO BTOpOH cTaTbH 143 HacTOH-
山erO KO,LeKca;
BI,La니a 짜HHaHcOBIx rapaHTHH H rrOpy니HTeJIbcTB sa c니eT cpe,LcTB cOOT-
BeTcTByIO山Hx 6IO,LMeTOB B rrOJIbsy ,LpyrHx IOpH,LH니ecKHx H 짜HsH니ecKHx JIHIJ;
rrpe,LOcTaBJIeHHe 6IO,LMeTHIx ccy,L H Kpe,LHTHIx JIHHHH IOpH,LH니ecKHM H
짜HsH니ecKHM JIHIJaM.
rJIaBa 21. BHeceHHe H3MeHeHHH B 6IO.l11KeTi
6IO.l11KeTHoH cHcTeMi HoH cHcTeMi
BHeceHHe HsMeHeHHH B 6IO,LMeTI 6IO,LMeTHOH cHcTeMI B Te니eHHe 짜H-
HaHcOBOrO rO,La rrpOHsBO,LHTcH B cJIy니aHx:
HsMeHeHHH saKOHO,LaTeJIbcTBa, rrpe,LycMaTpHBaIO山erO yMeHbweHHe HJIH yBe-
JIH니eHHe ,LOxO,LOB H (HJIH) pacxO,LOB 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI;
yMeHbweHHH 6IO,LMeTHIx accHrHOBaHHH ,LJIH O,LHOH 6IO,LMeTHOH OpraHHsa-
IJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB c cOOTBeTcTByIO山HM yBeJIH니eHHeM
6IO,LMeTHIx accHrHOBaHHH ,LJIH ,LpyrOH 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH
6IO,LMeTHIx cpe,LcTB;
BOsHHKHOBeHHH y 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx
cpe,LcTB HeO6xO,LHMOcTH B rrepeHarrpaBJIeHHH 6IO,LMeTHIx accHrHOBaHHH c O,LHOH
cTaTbH Ha ,LpyryIO cTaTbIO pacxO,LOB;
HarrpaBJIeHHH cBO6O,LHIx OcTaTKOB cpe,LcTB 「Ocy,LapcTBeHHOrO 6IO,LMeTa Ha
Ha니aJIO 짜HHaHcOBOrO rO,La Ha 짜HHaHcHpOBaHHe pacxO,LOB B rrOpH,LKe, rrpe,Lyc-
MOTpeHHOM cTaTbeH 126 HacTOH山erO KO,LeKca;
BHeceHHH HsMeHeHHH B 6IO,LMeTHyIO KJIaccH짜HKaIJHIO;
rrpe,LycMOTpeHHIx 니acTbIO 니eTBepTOH cTaTbH 120 HacTOH山erO KO,LeKca.
PacxO,LI sa c니eT rrepeBIrrOJIHeHHH rrpOrHOsa ,LOxO,LOB 「Ocy,LapcTBeHHOrO
6IO,LMeTa, cpe,LcTB, rrOcTyrrHBwHx B pecrry6JIHKaHcKHH 6IO,LMeT Pecrry6JIHKH
KapaKaJIrraKcTaH, O6JIacTHIe 6IO,LMeTI O6JIacTeH H rOpO,LcKOH 6IO,LMeT rOpO,La
TawKeHTa OT rrpHBaTHsaIJHH rOcy,LapcTBeHHIx aKTHBOB, Ocy山ecTBJIHIOTcH 6es
BHeceHHH HsMeHeHHH B 「Ocy,LapcTBeHHIH 6IO,LMeT.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 189 ―
ITpH HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI B HH짜OpMaIJHOHHOH
cHcTeMe MHHHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH y니HTIBaIOTcH Hs-
MeHeHHH, BHeceHHIe B ,LOxO,LI H pacxO,LI 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI.
11sMeHeHHH B pacxO,LI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx
6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa B rrpe,LeJIax Hx yTBepM,LeHHIx rrapa-
MeTpOB B Te니eHHe 짜HHaHcOBOrO rO,La, rrpe,LycMaTpHBaIO山He yBeJIH니eHHe HJIH
yMeHbweHHe 6IO,LMeTHIx accHrHOBaHHH rrO pacxO,LaM rrepBOH H BTOpOH rpyrrrr, a TaKMe Ha rrpHO6peTeHHe rrpO,LyKTOB rrHTaHHH H Me,LHKaMeHTOB, rrpOHsBO,LHTcH TOJIbKO rrOcJIe cOrJIacOBaHHH c MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHc- TaH.
11sMeHeHHH B ,LOxO,LI H pacxO,LI 「Ocy,LapcTBeHHOrO 6IO,LMeTa B rrpe,Le-
JIax yTBepM,LeHHIx rrapaMeTpOB B rrpOIJecce erO HcrrOJIHeHHH Ha OcHOBaHHH
aKTOB saKOHO,LaTeJIbcTBa BHOcHTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH
Ys6eKHcTaH H y니HTIBaIOTcH B erO HH짜OpMaIJHOHHOH cHcTeMe. cTBeHHoro 6IO.l11KeTa
BHeceHHe HsMeHeHHH B pacxO,LI 「Ocy,LapcTBeHHOrO 6IO,LMeTa B rrpOIJecce
erO HcrrOJIHeHHH, rrpe,LycMaTpHBaIO山Hx yBeJIH니eHHe HJIH yMeHbweHHe pacxO,LOB
「Ocy,LapcTBeHHOrO 6IO,LMeTa Ha 10 H 6OJIee rrpOIJeHTOB OT yTBepM,LeHHIx rra-
paMeTpOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa, Ocy山ecTBJIHeTcH rraJIaTaMH 0JIHH MaM-
JIHca Pecrry6JIHKH Ys6eKHcTaH rrO rrpe,LcTaBJIeHHIO Ka6HHeTa MHHHcTpOB Pec-
rry6JIHKH Ys6eKHcTaH.
BHeceHHe HsMeHeHHH B pacxO,LI 「Ocy,LapcTBeHHOrO 6IO,LMeTa, rrpe,LycMaT-
pHBaIO山Hx yBeJIH니eHHe HJIH yMeHbweHHe pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMe-
Ta MeHee 10 rrpOIJeHTOB OT yTBepM,LeHHIx rrapaMeTpOB 「Ocy,LapcTBeHHOrO
6IO,LMeTa, Ocy山ecTBJIHeTcH Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH rrO
rrpe,LcTaBJIeHHIO MHHHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH. pecny6JIHKaHcKoro 6IO.l11KeTa Pecny6JIHKH Y36eKHcTaH
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH, rrpe,LycMaTpHBaIO山Hx yBeJIH니eHHe HJIH yMeHbweHHe
pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Ha 10 H 6OJIee rrpOIJeHTOB OT yTBepM-
,LeHHOH pOcrrHcH pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHc-
TaH, Ocy山ecTBJIHeTcH Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH rrO rrpe,L-
cTaBJIeHHIO MHHHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH, rrpe,LycMaTpHBaIO山Hx yBeJIH니eHHe HJIH yMeHbweHHe
pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa MeHee 10 rrpOIJeHTOB OT yTBepM,LeHHOH
pOcrrHcH pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, Ocy-
山ecTBJIHeTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH, rrpe,LycMaTpHBaIO山Hx yMeHbweHHe 6IO,LMeTHIx accHr-
HOBaHHH ,LJIH O,LHOrO pacrrOpH,LHTeJIH 6IO,LMeTHIx cpe,LcTB c cOOTBeTcTByIO山HM
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 190 ― 2 52 (I)
yBeJIH니eHHeM 6IO,LMeTHIx accHrHOBaHHH ,LJIH ,LpyrOrO pacrrOpH,LHTeJIH 6IO,LMeT-
HIx cpe,LcTB B rrpe,LeJIax yTBepM,LeHHOH pOcrrHcH pacxO,LOB pecrry6JIHKaHcKO-
rO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, Ocy山ecTBJIHeTcH MHHHcTepcTBOM 짜HHaH-
cOB Pecrry6JIHKH Ys6eKHcTaH rrOcJIe cOrJIacOBaHHH c Ka6HHeTOM MHHHcTpOB
Pecrry6JIHKH Ys6eKHcTaH.
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH Ys6eKHcTaH MeM,Ly 6IO,LMeTHIMH OpraHHsaIJHHMH H rrOJIy니aTeJIH-
MH 6IO,LMeTHIx cpe,LcTB, rrO,LBe,LOMcTBeHHIMH O,LHOMy pacrrOpH,LHTeJIIO 6IO,LMeT-
HIx cpe,LcTB, B rrpe,LeJIax yTBepM,LeHHOH pOcrrHcH pacxO,LOB pecrry6JIHKaHcKO-
rO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH Ocy山ecTBJIHeTcH 3THM pacrrOpH,LHTeJIeM
6IO,LMeTHIx cpe,LcTB rrO cOrJIacOBaHHIO c MHHHcTepcTBOM 짜HHaHcOB Pecrry6-
JIHKH Ys6eKHcTaH. Pecny6JIHKH KapaKaJInaKcTaH, MecTHiX 6IO.l11KeToB
o6JIacTeH H ropo.l1a TaIIIKeHTa
BHeceHHe HsMeHeHHH B pacxO,LI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, rrpe,LycMaTpHBaIO山Hx yBe-
JIH니eHHe HJIH yMeHbweHHe Hx pacxO,LOB Ha 10 H 6OJIee rrpOIJeHTOB OT yTBepM-
,LeHHIx rrapaMeTpOB cOOTBeTcTByIO山Hx 6IO,LMeTOB, Ocy山ecTBJIHeTcH cOOTBeT-
cTBeHHO )KOKaprI KeHecOM Pecrry6JIHKH KapaKaJIrraKcTaH, KeHrawaMH HapO,L-
HIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa rrO rrpe,LcTaBJIeHHIO cOOTBeTcTBeHHO
COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMOB O6JIacTeH H rOpO-
,La TawKeHTa c cO6JIIO,LeHHeM Tpe6OBaHHH cTaTbH 144 HacTOH山erO KO,LeKca.
BHeceHHe HsMeHeHHH B pacxO,LI 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, rrpe,LycMaTpHBaIO山Hx yBe-
JIH니eHHe HJIH yMeHbweHHe Hx pacxO,LOB MeHee 10 rrpOIJeHTOB OT yTBepM,LeH-
HIx rrapaMeTpOB cOOTBeTcTByIO山Hx 6IO,LMeTOB, Ocy山ecTBJIHeTcH cOOTBeTcTBeHHO
COBeTOM MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMaMH O6JIacTeH H rO-
pO,La TawKeHTa rrO rrpe,LcTaBJIeHHIO cOOTBeTcTBeHHO MHHHcTepcTBa 짜HHaHcOB
Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIx yrrpaBJIeHHH O6JIacTeH H rOpO,La
TawKeHTa.
PeweHHH rrO BHeceHHIO HsMeHeHHH B pacxO,LI 6IO,LMeTa Pecrry6JIHKH Ka-
paKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, KpOMe cJIy-
니aH, yKasaHHOrO B a6saIJe rrHTOM 니acTH rrepBOH cTaTbH 143 HacTOH山erO KO,LeK-
ca, rrpHHHMaIOTcH rrO cOrJIacOBaHHIO c MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH
Ys6eKHcTaH HJIH Ha OcHOBaHHH rrHcbMeHHIx yBe,LOMJIeHHH MHHHcTepcTBa 짜H-
HaHcOB Pecrry6JIHKH Ys6eKHcTaH. pecny6JIHKaHcKoro 6IO.l11KeTa Pecny6JIHKH KapaKaJI-
naKcTaH, o6JIacTHiX 6IO.l11KeToB o6JIacTeH H ropo.l1c-
Koro 6IO.l11KeTa ropo.l1a TaIIIKeHTa
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB pecrry6JIHKaHcKOrO 6IO,LMeTa
Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB O6JIacTeH H rOpO,LcKOrO
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 191 ―
6IO,LMeTa rOpO,La TawKeHTa, rrpe,LycMaTpHBaIO山Hx yMeHbweHHe 6IO,LMeTHIx
accHrHOBaHHH ,LJIH O,LHOH 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx
cpe,LcTB c cOOTBeTcTByIO山HM yBeJIH니eHHeM 6IO,LMeTHIx accHrHOBaHHH ,LJIH ,Lpy-
rOH 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB B rrpe,LeJIax
yTBepM,LeHHIx rrapaMeTpOB pacxO,LOB 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH,
MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa, Ocy山ecTBJIHeTcH Ha OcHO-
BaHHH peweHHH COBeTa MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMOB
O6JIacTeH H rOpO,La TawKeHTa rrO rrpe,LcTaBJIeHHIO cOOTBeTcTByIO山Hx 짜HHaHcO-
BIx OpraHOB. 6IO.l11KeToB paHoHoB H ropo.l1oB
BHeceHHe HsMeHeHHH B pOcrrHcb pacxO,LOB 6IO,LMeTOB paHOHOB H rOpO-
,LOB, rrpe,LycMaTpHBaIO山Hx yMeHbweHHe 6IO,LMeTHIx accHrHOBaHHH ,LJIH O,LHOH
6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB c cOOTBeTcTByIO-
山HM yBeJIH니eHHeM 6IO,LMeTHIx accHrHOBaHHH ,LJIH ,LpyrOH 6IO,LMeTHOH OpraHH-
saIJHH H rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB B rrpe,LeJIax yTBepM,LeHHIx rrapa-
MeTpOB pacxO,LOB 6IO,LMeTOB paHOHOB H rOpO,LOB, Ocy山ecTBJIHeTcH Ha OcHOBa-
HHH peweHHH xOKHMOB paHOHOB H rOpO,LOB rrO rrpe,LcTaBJIeHHIO 짜HHaHcOBIx
OT,LeJIOB paHOHHIx H rOpO,LcKHx xOKHMHHTOB. cTBeHHiX ueJIeBiX IIITaTHoe pacnHcaHHe
ITO sarrpOcy 6IO,LMeTHOH OpraHHsaIJHH HJIH rrOJIy니aTeJIH 6IO,LMeTHIx cpe,LcTB
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 192 ― 2 52 (I)
O6beMI rrpe,LycMOTpeHHIx ,LJIH Hee (HerO) Ha 짜HHaHcOBIH rO,L 6IO,LMeTHIx
accHrHOBaHHH rrO OT,LeJIbHIM cTaTbHM pacxO,LOB MOryT 6ITb yBeJIH니eHI rrpH
yMeHbweHHH Ha paBHyIO BeJIH니HHy 6IO,LMeTHIx accHrHOBaHHH rrO ,LpyrHM cTa-
TbHM pacxO,LOB H cOxpaHeHHH yTBepM,LeHHOrO O6山erO O6beMa 6IO,LMeTHIx ac-
cHrHOBaHHH, rrpe,LycMOTpeHHIx ,LJIH 6IO,LMeTHOH OpraHHsaIJHH HJIH rrOJIy니aTeJIH
6IO,LMeTHIx cpe,LcTB. YKasaHHIe HsMeHeHHH BHOcHTcH B cMeTy pacxO,LOB
6IO,LMeTHIMH OpraHHsaIJHHMH H rrOJIy니aTeJIHMH 6IO,LMeTHIx cpe,LcTB He 6OJIee
니eTIpex pas B rO,L H perHcTpHpyIOTcH:
pacrrOpH,LHTeJIeM 6IO,LMeTHIx cpe,LcTB — rrO 6IO,LMeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIM Hs pecrry6JIHKaHcKOrO 6IO,L-
MeTa Pecrry6JIHKH Ys6eKHcTaH;
MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH — rrO pacrrOpH,LHTe-
JIHM 6IO,LMeTHIx cpe,LcTB;
MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH KapaKaJIrraKcTaH, 짜HHaHcOBIMH
yrrpaBJIeHHHMH xOKHMHHTOB O6JIacTeH H rOpO,La TawKeHTa — rrO 6IO,LMeTHIM
OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIM Hs pecrry6-
JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, O6JIacTHIx 6IO,LMeTOB
O6JIacTeH H rOpO,LcKOrO 6IO,LMeTa rOpO,La TawKeHTa;
짜HHaHcOBIMH OT,LeJIaMH paHOHHIx H rOpO,LcKHx xOKHMHHTOB — rrO 6IO,L-
MeTHIM OpraHHsaIJHHM H rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIM Hs
6IO,LMeTOB paHOHOB H rOpO,LOB;
OpraHaMH — pacrrOpH,LHTeJIHMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB — rrO
rrOJIy니aTeJIHM 6IO,LMeTHIx cpe,LcTB, 짜HHaHcHpyeMIM Hs 6IO,LMeTOB rOcy,LapcTBeH-
HIx IJeJIeBIx 짜OH,LOB.
CTaTbH pacxO,LOB, rrO KOTOpIM He ,LOrrycKaeTcH BHeceHHe HsMeHeHHH B
cTOpOHy yMeHbweHHH rrO sarrpOcy 6IO,LMeTHOH OpraHHsaIJHH H rrOJIy니aTeJIH 6IO,L- MeTHIx cpe,LcTB, Orrpe,LeJIHIOTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6e- KHcTaH.
11sMeHeHHH B wTaTHOe pacrrHcaHHe 6IO,LMeTHOH OpraHHsaIJHH, BHOcHMIe
B cBHsH c rrOBIweHHeM pasMepOB sapa6OTHOH rrJIaTI B cOOTBeTcTBHH c saKO-
HO,LaTeJIbcTBOM, He rrO,LJIeMaT perHcTpaIJHH 짜HHaHcOBIM OpraHOM.
11sMeHeHHH, BHeceHHIe B wTaTHOe pacrrHcaHHe 6IO,LMeTHOH OpraHHsaIJHH,
sa HcKJIIO니eHHeM cJIy니aeB, yKasaHHIx B 니acTH TpeTbeH HacTOH山eH cTaTbH,
rrO,LJIeMaT perHcTpaIJHH B cOOTBeTcTByIO山eM 짜HHaHcOBOM OpraHe rrO 짜OpMe,
ycTaHOBJIeHHOH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
rJIaBa 22. .I(e 1KeTa. ilpo 「Ocy,LapcTBeHHIe saHMcTBOBaHHH cOcTOHT Hs BHyTpeHHHx H BHewHHx saHM- cTBOBaHHH.
「Ocy,LapcTBeHHIM BHyTpeHHHM saHMcTBOBaHHeM HBJIHeTcH rrpHBJIe니eHHe
cpe,LcTB OT pesH,LeHTOB Pecrry6JIHKH Ys6eKHcTaH, rrO KOTOpIM BOsHHKaIOT O6H-
saTeJIbcTBa Pecrry6JIHKH Ys6eKHcTaH B Ka니ecTBe saeM山HKa HJIH rapaHTa rrOra-
weHHH Kpe,LHTOB (saHMOB) saeM山HKaMH-pesH,LeHTaMH.
「Ocy,LapcTBeHHIM BHewHHM saHMcTBOBaHHeM HBJIHeTcH rrpHBJIe니eHHe cpe,LcTB Hs HHOcTpaHHIx HcTO니HHKOB (HHOcTpaHHIx rOcy,LapcTB, MeM,LyHapO,LHIx Opra-
HHsaIJHH, MeM,LyHapO,LHIx 짜HHaHcOBIx H 3KOHOMH니ecKHx HHcTHTyTOB, HHOcT-
paHHIx rrpaBHTeJIbcTBeHHIx 짜HHaHcOBIx OpraHHsaIJHH H HHIx HepesH,LeHTOB
Pecrry6JIHKH Ys6eKHcTaH), rrO KOTOpIM BOsHHKaIOT O6HsaTeJIbcTBa Pecrry6JIHKH Ys6eKHcTaH B Ka니ecTBe saeM山HKa HJIH rapaHTa rrOraweHHH Kpe,LHTOB (saHMOB) saeM山HKaMH-pesH,LeHTaMH.
PeweHHH rrO rrpHBJIe니eHHIO rOcy,LapcTBeHHIx saHMcTBOBaHHH rrpHHHMaIOT-
cH B ycTaHOBJIeHHOM rrOpH,LKe.
「Ocy,LapcTBeHHIe saHMcTBOBaHHH Ocy山ecTBJIHIOTcH ,LJIH:
짜HHaHcHpOBaHHH rrpHOpHTeTHIx HarrpaBJIeHHH pasBHTHH 3KOHOMHKH, B TOM
니HcJIe rOcy,LapcTBeHHIx HHBecTHIJHOHHIx rrpOrpaMM;
pe짜HHaHcHpOBaHHH rOcy,LapcTBeHHOrO ,LOJIra;
rrOKpITHH ,Le짜HIJHTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
ITpe,LeJIbHIH pasMep rOcy,LapcTBeHHOrO ,LOJIra eMerO,LHO Orrpe,LeJIHeTcH rra-
JIaTaMH 0JIHH MaMJIHca Pecrry6JIHKH Ys6eKHcTaH rrpH rrpHHHTHH 「Ocy,LapcTBeH-
HOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB Ha O니epe,LHOH rO,L. 「Ocy,LapcTBeHHIe saHMcTBOBaHHH MOryT Ocy山ecTBJIHTbcH B BH,Le ,LOJIrOBIx O6HsaTeJIbcTB rrO:
Kpe,LHTaM (saHMaM), rrpHBJIe니eHHIM Pecrry6JIHKOH Ys6eKHcTaH B Ka니ecTBe
saeM山HKa OT HHOcTpaHHIx rOcy,LapcTB, MeM,LyHapO,LHIx OpraHHsaIJHH, MeM,Ly- HapO,LHIx 짜HHaHcOBIx H 3KOHOMH니ecKHx HHcTHTyTOB, HHOcTpaHHIx rrpaBHTeJIb-
cTBeHHIx 짜HHaHcOBIx OpraHHsaIJHH H HHIx pesH,LeHTOB H HepesH,LeHTOB
Pecrry6JIHKH Ys6eKHcTaH;
rOcy,LapcTBeHHIM rapaHTHHM Pecrry6JIHKH Ys6eKHcTaH;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 194 ― 2 52 (I)
rOcy,LapcTBeHHIM IJeHHIM 6yMaraM, BIrry山eHHIM OT HMeHH Pecrry6JIHKH
Ys6eKHcTaH.
,UOJIrOBIe O6HsaTeJIbcTBa MOryT 6ITb KpaTKOcpO니HIMH (Ha cpOK ,LO O,LHOrO rO,La), cpe,LHecpO니HIMH (Ha cpOK OT O,LHOrO rO,La ,LO rrHTH JIeT) H ,LOJIrOcpO니HI- MH (Ha cpOK OT rrHTH H 6OJIee JIeT).
06cJIyMHBaHHe rOcy,LapcTBeHHOrO ,LOJIra Ocy山ecTBJIHeTcH MHHHcTepcTBOM
짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH. Y36eKHcTaH
Kpe,LHTI (saHMI), rrpHBJIeKaeMIe Pecrry6JIHKOH Ys6eKHcTaH OT HHOcTpaH- HIx 6aHKOB, rOcy,LapcTB, MeM,LyHapO,LHIx 짜HHaHcOBIx H 3KOHOMH니ecKHx HHc- THTyTOB, HHOcTpaHHIx rrpaBHTeJIbcTBeHHIx 짜HHaHcOBIx OpraHHsaIJHH, OTHOcHTcH
K rOcy,LapcTBeHHIM BHewHHM saHMcTBOBaHHHM.
Kpe,LHTI (saHMI), rrpHBJIeKaeMIe Pecrry6JIHKOH Ys6eKHcTaH, B ycTaHOB-
JIeHHOM rrOpH,LKe HarrpaBJIHIOTcH Ha:
짜HHaHcHpOBaHHe HJIH cO짜HHaHcHpOBaHHe rOcy,LapcTBeHHOH HHBecTHIJHOH-
HOH rrpOrpaMMI;
rrepeKpe,LHTOBaHHe Kpe,LHTOB (saHMOB) ,LJIH 짜HHaHcHpOBaHHH MepOrrpHHTHH rrO peaJIHsaIJHH rrpOrpaMM pasBHTHH OTpacJIeH, c짜ep 3KOHOMHKH H perHOHOB.
ITpH rrepeKpe,LHTOBaHHH Kpe,LHTOB (saHMOB), rrpHBJIe니eHHIx OT HMeHH
Pecrry6JIHKH Ys6eKHcTaH, MOMeT 6ITb ycTaHOBJIeHa MapMa Pecrry6JIHKH Ys6e-
KHcTaH, pasMep KOTOpOH He MOMeT rrpeBIwaTb 50 rrpOIJeHTOB cTaBKH, rrO KO-
TOpOH rrpHBJIeKaeTcH Kpe,LHT (saHM), c ee HcrrOJIbsOBaHHeM Ha rrOKpITHe BOs-
MOMHIx pHcKOB rrO O6cJIyMHBaHHIO Kpe,LHTa (saHMa). B cJIy니ae rrOJIHOrO rrOra-
weHHH sa,LOJIMeHHOcTH rrO Kpe,LHTy (saHMy) HeHcrrOJIbsOBaHHaH cyMMa MapMH
Pecrry6JIHKH Ys6eKHcTaH rrO Kpe,LHTy (saHMy) sa니HcJIHeTcH B ,LOxO,L pecrry6JIH-
KaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH. 「Ocy,LapcTBeHHOH rapaHTHeH Pecrry6JIHKH Ys6eKHcTaH HBJIHeTcH O6HsaTeJIb-
cTBO Pecrry6JIHKH Ys6eKHcTaH rrepe,L saHMO,LaTeJIeM rrOJIHOcTbIO HJIH 니acTH니HO
rrOracHTb sa,LOJIMeHHOcTb B cJIy니ae HeyrrJIaTI saeM山HKOM-pesH,LeHTOM rrpH니H-
TaIO山eHcH c HerO cyMMI B ycTaHOBJIeHHIH saeMHIMH (Kpe,LHTHIMH) cOrJIa-
weHHHMH cpOK.
「Ocy,LapcTBeHHIe rapaHTHH Pecrry6JIHKH Ys6eKHcTaH rrpe,LOcTaBJIHIOTcH
saHMO,LaTeJIHM B Ka니ecTBe O6ecrre니eHHH HcrrOJIHeHHH saeM山HKaMH-pesH,LeHTa-
MH O6HsaTeJIbcTB rrO rrOJIy니eHHIM HMH Kpe,LHTaM (saHMaM). ITO O6HsaTeJIbcTBaM
짜HsH니ecKHx JIHIJ rOcy,LapcTBeHHIe rapaHTHH Pecrry6JIHKH Ys6eKHcTaH He rrpe-
,LOcTaBJIHIOTcH.
「Ocy,LapcTBeHHIe rapaHTHH Pecrry6JIHKH Ys6eKHcTaH rrpe,LOcTaBJIHIOTcH rrO
peweHHIO ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH HJIH Ka6HHeTa MHHHcTpOB
Pecrry6JIHKH Ys6eKHcTaH.
YrrOJIHOMO니eHHIM OpraHOM rrO O짜OpMJIeHHIO rOcy,LapcTBeHHIx rapaHTHH
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 195 ―
Pecrry6JIHKH Ys6eKHcTaH HBJIHeTcH MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys- 6eKHcTaH.
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH, rrpOHsBe,LH BIrrJIaTI,
O6ycJIOBJIeHHIe rrpe,LOcTaBJIeHHIMH rOcy,LapcTBeHHIMH rapaHTHHMH Pecrry6JIH-
KH Ys6eKHcTaH, HMeeT rrpaBO 6eccrrOpHOrO BsHMaHHH c saeM山HKa-pesH,LeHTa
cyMMI rrpOHsBe,LeHHIx BIrrJIaT H cOrrpHMeHHIx c HHMH saTpaT.
ITOpH,LOK O짜OpMJIeHHH, BI,La니H, perHcTpaIJHH rOcy,LapcTBeHHIx rapaHTHH
Pecrry6JIHKH Ys6eKHcTaH H HcrrOJIHeHHH O6HsaTeJIbcTB rrO HHM ycTaHaBJIHBaeT-
cH Ka6HHeTOM MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH. HMeHH Pecny6JIHKH Y36eKHcTaH
MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH OT HMeHH Pecrry6JIHKH
Ys6eKHcTaH BIrrycKaeT rOcy,LapcTBeHHIe IJeHHIe 6yMarH. PeweHHe O BIrrycKe rOcy,LapcTBeHHIx IJeHHIx 6yMar H Hx rrpe,LeJIbHOM O6beMe rrpHHHMaeTcH B yc- TaHOBJIeHHOM rrOpH,LKe.
UeHTpaJIbHIH 6aHK Pecrry6JIHKH Ys6eKHcTaH MOMeT BIcTyrraTb B Ka니ecTBe 짜HcKaJIbHOrO areHTa rrpH:
pasMe山eHHH 3MHTHpOBaHHIx MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys-
6eKHcTaH rOcy,LapcTBeHHIx IJeHHIx 6yMar;
BIrrJIaTe cTOHMOcTH, rrpOIJeHTOB H ,LpyrHx rrJIaTeMeH rrO rOcy,LapcTBeHHIM
IJeHHIM 6yMaraM;
Ocy山ecTBJIeHHH ,LpyrHx OrrepaIJHH rrO rOcy,LapcTBeHHIM IJeHHIM 6yMaraM.
ITOcTyrrJIeHHH OT BIrrycKa rOcy,LapcTBeHHIx IJeHHIx 6yMar HBJIHIOTcH Hc-
TO니HHKOM rrOKpITHH ,Le짜HIJHTa 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
rJIaBa 23. BIO.l11KeTHie ccy.l1i, Kpe.l1HTHie JIHHHH H Kpe.l1HTi H Kpe.l1HToB
6IO,LMeTHIe ccy,LI, Kpe,LHTHIe JIHHHH H Kpe,LHTI MOryT rrpe,LOcTaBJIHTbcH
sa c니eT cpe,LcTB pecrry6JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH H HHIx
HcTO니HHKOB B cOOTBeTcTBHH c saKOHO,LaTeJIbcTBOM.
ITpe,LOcTaBJIeHHe 6IO,LMeTHIx ccy,L, Kpe,LHTHIx JIHHHH H Kpe,LHTOB OcHO-
BIBaeTcH Ha ycJIOBHHx cpO니HOcTH, BOsBpaTHOcTH, IJeJIeBOrO HcrrOJIbsOBaHHH H
HHIx ycJIOBHHx, Orrpe,LeJIHeMIx saKOHO,LaTeJIbcTBOM H ,LOrOBOpOM. .l1eHTaM
6IO,LMeTHIe ccy,LI H Kpe,LHTHIe JIHHHH MOryT rrpe,LOcTaBJIHTbcH (OTKpI-
BaTbcH) IOpH,LH니ecKHM JIHIJaM-pesH,LeHTaM Ha OcHOBaHHH peweHHH Ka6HHeTa
MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH.
6IO,LMeTHIe ccy,LI rrpe,LOcTaBJIHIOTcH 6IO,LMeTHIM OpraHHsaIJHHM HerrOcpe,L-
cTBeHHO MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 196 ― 2 52 (I)
Kpe,LHTHIe JIHHHH OTKpIBaIOTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH
Ys6eKHcTaH IOpH,LH니ecKHM JIHIJaM-pesH,LeHTaM 니epes O6cJIyMHBaIO山He Hx KOM-
Mep니ecKHe 6aHKH, a TaKMe HerrOcpe,LcTBeHHO KOMMep니ecKHM 6aHKaM. .l1HTHoH JIHHHH
B cJIy니ae HecBOeBpeMeHHOrO BOsBpaTa 6IO,LMeTHOH ccy,LI HJIH Kpe,LHTHOH
JIHHHH, BKJIIO니aH rrpOIJeHTI, B cpOKH H B O6beMax, Orrpe,LeJIeHHIx B ,LOrOBOpe
O rrpe,LOcTaBJIeHHH 6IO,LMeTHOH ccy,LI HJIH OTKpITHH Kpe,LHTHOH JIHHHH, MH-
HHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH:
BsIcKHBaeT sa,LOJIMeHHOcTb B 6eccrrOpHOM rrOpH,LKe c saeM山HKa;
Ha니HcJIHeT rreHIO B pasMepe 0,033 rrpOIJeHTa OT cyMMI rrpOcpO니eHHOH
sa,LOJIMeHHOcTH sa KaM,LIH ,LeHb rrpOcpO니KH. cTBaM
Kpe,LHTI HHOcTpaHHIM rOcy,LapcTBaM rrpe,LOcTaBJIHIOTcH B ycTaHOBJIeHHOM
rrOpH,LKe.
Pa3.l1eJI VIII.
BIO.l11KeTHiH yqeT H oTqeTHocTh
rJIaBa 24. ilopB.l1oK Be.l1eHHB 6IO.l11KeTHoro yqeTa H oTqeTHocTH 6IO,LMeTHIH y니eT rrpe,LcTaBJIHeT cO6OH yrrOpH,LO니eHHyIO cHcTeMy c6Opa, pe-
rHcTpaIJHH H O6O6山eHHH HH짜OpMaIJHH O cOcTOHHHH aKTHBOB H O6HsaTeJIbcTB B
,LeHeMHOM BIpaMeHHH, y니HTIBaeMIx rrpH HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH
cHcTeMI, a TaKMe OrrepaIJHH, HsMeHHIO山Hx yKasaHHIe aKTHBI H O6HsaTeJIbcTBa.
6IO,LMeTHaH OT니eTHOcTb rrpe,LcTaBJIHeT cO6OH O6O6山eHHyIO cHcTeMy ,LaH-
HIx O cOcTOHHHH aKTHBOB H O6HsaTeJIbcTB, cOcTaBJIHeMyIO Ha OcHOBe ,LaHHIx
6IO,LMeTHOrO y니eTa rrO ycTaHOBJIeHHIM 짜OpMaM.
E,LHHaH MeTO,LOJIOrHH 6IO,LMeTHOrO y니eTa H 6IO,LMeTHOH OT니eTHOcTH ycTa-
HaBJIHBaeTcH MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH B cOOTBeT-
cTBHH c HacTOH山HM KO,LeKcOM, cTaH,LapTaMH 6IO,LMeTHOrO y니eTa, a TaKMe HHI-
MH aKTaMH saKOHO,LaTeJIbcTBa. CTaH,LapTI 6IO,LMeTHOrO y니eTa yTBepM,LaIOTcH
MHHHcTepcTBOM 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH.
6IO,LMeTHIMH OpraHHsaIJHHMH MOryT rrpHMeHHTbcH BHyTpHBe,LOMcTBeHHIe
aKTI, O6ecrre니HBaIO山He ,LeTaJIHsaIJHIO 6IO,LMeTHOrO y니eTa c cO6JIIO,LeHHeM e,LH-
HOH MeTO,LOJIOrHH 6IO,LMeTHOrO y니eTa H 6IO,LMeTHOH OT니eTHOcTH.
6IO,LMeTHIH y니eT HcrrOJIHeHHH 6IO,LMeTOB 6IO,LMeTHOH cHcTeMI Be,LeTcH:
짜HHaHcOBIMH OpraHaMH;
KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH;
OpraHaMH rOcy,LapcTBeHHOH HaJIOrOBOH cJIyM6I H TaMOMeHHIMH OpraHaMH;
6IO,LMeTHIMH OpraHHsaIJHHMH;
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 197 ―
OpraHaMH — pacrrOpH,LHTeJIHMH rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB.
6IO,LMeTHIH y니eT rrO HcrrOJIHeHHIO 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMe-
TOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB Be,LeTcH rrO KaccOBOMy MeTO,Ly. 6IO,LMeTHaH OT니eTHOcTb BKJIIO니aeT B ce6H cJIe,LyIO山He BH,LI OT니eTOB:
짜HHaHcOBIe OT니eTI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTeJIeH 6IO,LMeTHIx cpe,LcTB;
OT니eT O rrOcTyrrJIeHHHx ,LOxO,LOB B 「Ocy,LapcTBeHHIH 6IO,LMeT H 6IO,LMeTI
rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB;
OT니eT O6 HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
OT니eT O6 HcrrOJIHeHHH 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB. JIyqaTeJIeH 6IO.l11KeTHiX cpe.l1cTB
KBapTaJIbHIe 짜HHaHcOBIe OT니eTI 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy니aTe-
JIeH 6IO,LMeTHIx cpe,LcTB cOcTaBJIHIOTcH rrO cOcTOHHHIO Ha 1 arrpeJIH, 1 HIOJIH H
1 OKTH6pH OT니eTHOrO rO,La, a rO,LOBIe 짜HHaHcOBIe OT니eTI — rrO cOcTOHHHIO
Ha 1 HHBapH cJIe,LyIO山erO OT니eTHOrO rO,La.
6IO.l11KeT H 6IO.l11KeTi rocy.l1apcTBeHHiX ueJIeBiX 0T니eT O6 HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa rrpe,LcTaBJIHeT cO6OH
pesyJIbTaTI HcrrOJIHeHHH ,LOxO,LOB H pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa sa
Orrpe,LeJIeHHIH rrepHO,L B cOOTBeTcTBHH c 6IO,LMeTHOH KJIaccH짜HKaIJHeH.
0T니eT O6 HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa BKJIIO니aeT B ce6H cJIe-
,LyIO山He 짜OpMI OT니eTa:
6aJIaHc HcrrOJIHeHHH 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
OT니eT O6 HcrrOJIHeHHH ,LOxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
OT니eT O6 HcrrOJIHeHHH pacxO,LOB 「Ocy,LapcTBeHHOrO 6IO,LMeTa;
crrpaBKy O ,Le6HTOpcKOH H Kpe,LHTOpcKOH sa,LOJIMeHHOcTH 6IO,LMeTHIx Opra- HHsaIJHH;
OT니eT O BIrrOJIHeHHH rrJIaHa rrO ceTH, wTaTaM H KOHTHHreHTy rrO 6IO,LMeT- HIM OpraHHsaIJHHM, 짜HHaHcHpyeMIM Hs 「Ocy,LapcTBeHHOrO 6IO,LMeTa.
0T,LeJIeHHH KasHa니eHcTBa rrO paHOHaM H rOpO,LaM rrpe,LcTaBJIHIOT OT니eT O
KaccOBOM HcrrOJIHeHHH 6IO,LMeTOB paHOHOB H rOpO,LOB B cOOTBeTcTByIO山He
짜HHaHcOBIe OT,LeJII paHOHHIx H rOpO,LcKHx xOKHMHHTOB.
ueJIeBiX HeHHH rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB ro-
cy.l1apcTBeHHiX ueJIeBiX 1KeTa Pecny6JIHKH KapaKaJInaKcTaH, MecTHiX 6IO.l11Ke-
ToB o6JIacTeH H ropo.l1a TaIIIKeHTa, a TaK1Ke 6IO.l11Ke-
ToB paHoHoB H ropo.l1oB
COBeT MHHHcTpOB Pecrry6JIHKH KapaKaJIrraKcTaH, xOKHMI O6JIacTeH, rO-
pO,La TawKeHTa, paHOHOB H rOpO,LOB rrOcJIe 10 MaH rO,La, cJIe,LyIO山erO sa OT-
니eTHIM rO,LOM, rrpe,LcTaBJIHIOT rO,LOBIe OT니eTI O6 HcrrOJIHeHHH cOOTBeTcTByIO-
山Hx 6IO,LMeTOB cOOTBeTcTBeHHO B )KOKaprI KeHec Pecrry6JIHKH KapaKaJIrraK-
cTaH, KeHrawH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa, a TaKMe
paHOHOB H rOpO,LOB.
CpOKH rrpe,LcTaBJIeHHH rO,LOBIx OT니eTOB O6 HcrrOJIHeHHH cOOTBeTcTByIO山Hx
6IO,LMeTOB ycTaHaBJIHBaIOTcH cOOTBeTcTBeHHO )KOKaprI KeHecOM Pecrry6JIHKH
KapaKaJIrraKcTaH, KeHrawaMH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La Taw-
KeHTa, a TaKMe paHOHOB H rOpO,LOB.
「O,LOBOH OT니eT O6 HcrrOJIHeHHH cOOTBeTcTByIO山erO 6IO,LMeTa yTBepM,LaeTcH
cOOTBeTcTBeHHO rrOcTaHOBJIeHHHMH )KOKaprI KeHeca Pecrry6JIHKH KapaKaJIrraK-
cTaH, KeHraweH HapO,LHIx ,LerryTaTOB O6JIacTeH H rOpO,La TawKeHTa, a TaKMe
paHOHOB H rOpO,LOB. HHH rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB rocy-
.l1apcTBeHHiX ueJIeBiX 「Ocy,LapcTBeHHIH 짜HHaHcOBIH KOHTpOJIb Ocy山ecTBJIHeTcH OpraHaMH rOcy-
,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH B IJeJIHx BIHBJIeHHH, ycTpaHeHHH H He-
,LOrry山eHHH HapyweHHH O6beKTaMH 짜HHaHcOBOrO KOHTpOJIH 6IO,LMeTHOrO saKO-
HO,LaTeJIbcTBa.
「Ocy,LapcTBeHHIH 짜HHaHcOBIH KOHTpOJIb Ocy山ecTBJIHeTcH:
Ha pecrry6JIHKaHcKOM ypOBHe — sa 짜OpMHpOBaHHeM H HcrrOJIHeHHeM pecrry6-
JIHKaHcKOrO 6IO,LMeTa Pecrry6JIHKH Ys6eKHcTaH, 6IO,LMeTOB rOcy,LapcTBeHHIx
IJeJIeBIx 짜OH,LOB H BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx OpraHHsaIJHH, 짜HHaH-
cHpyeMIx Hs pecrry6JIHKaHcKOrO 6IO,LMeTa;
Ha MecTHOM ypOBHe — sa 짜OpMHpOBaHHeM H HcrrOJIHeHHeM 6IO,LMeTa Pec-
rry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa,
BHe6IO,LMeTHIx 짜OH,LOB 6IO,LMeTHIx OpraHHsaIJHH, 짜HHaHcHpyeMIx Hs 6IO,LMeTa Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIx 6IO,LMeTOB O6JIacTeH H rOpO,La TawKeHTa. 0praHI rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH Ocy山ecTBJIHIOT rOcy,Lap-
cTBeHHIH 짜HHaHcOBIH KOHTpOJIb B cOOTBeTcTBHH c rO,LOBIMH rrJIaHaMH KOHT-
pOJIH, yTBepM,LaeMIMH OpraHaMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH HJIH yrrOJIHOMO니eHHIM OpraHOM.
B OT,LeJIbHIx cJIy니aHx ,LOrrycKaeTcH Ocy山ecTBJIeHHe BHerrJIaHOBOrO rOcy,Lap-
cTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH Ha OcHOBaHHH peweHHH:
ITpesH,LeHTa Pecrry6JIHKH Ys6eKHcTaH HJIH Ka6HHeTa MHHHcTpOB Pecrry6-
JIHKH Ys6eKHcTaH;
pyKOBO,LHTeJIeH OpraHOB rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH B cJIy-
니aHx rrOcTyrrJIeHHH B OpraH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH cBe,Le-
HHH O 짜aKTax HapyweHHH 6IO,LMeTHOrO saKOHO,LaTeJIbcTBa. 0praHaMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH HBJIHIOTcH C니eTHaH
rraJIaTa Pecrry6JIHKH Ys6eKHcTaH, MHHHcTepcTBO 짜HHaHcOB Pecrry6JIHKH Ys6e-
KHcTaH H erO yrrOJIHOMO니eHHIe rrO,LBe,LOMcTBeHHIe OpraHI.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
2 52 (I) ― 203 ―
「Ocy,LapcTBeHHIH 짜HHaHcOBIH KOHTpOJIb B 니acTH ,LOxO,LOB 「Ocy,LapcTBeH-
HOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx 짜OH,LOB B rrpe,LeJIax
rrpe,LOcTaBJIeHHIx rrOJIHOMO니HH Ocy山ecTBJIHeTcH OpraHaMH rOcy,LapcTBeHHOH
HaJIOrOBOH cJIyM6I. ITpHHIJHrraMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH HBJIHIOTcH saKOH-
HOcTb H HesaBHcHMOcTb rrpOBe,LeHHH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH,
a TaKMe ,LOcTOBepHOcTb H O6beKTHBHOcTb pesyJIbTaTOB rOcy,LapcTBeHHOrO 짜H-
HaHcOBOrO KOHTpOJIH. coBoro KoHTpoJIB
「Ocy,LapcTBeHHIH 짜HHaHcOBIH KOHTpOJIb Ocy山ecTBJIHeTcH B 짜OpMe peBH-
sHH, rrpOBepKH (BKJIIO니aH rrpOBepKy B rrOpH,LKe KOHTpOJIH sa ycTpaHeHHeM Hapy- weHHH 6IO,LMeTHOrO saKOHO,LaTeJIbcTBa, BIHBJIeHHIx rrpe,LI,Ly山eH peBHsHeH HJIH
rrpOBepKOH) H Hsy니eHHH.
BH,LaMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH HBJIHIOTcH:
rrpe,LBapHTeJIbHIH KOHTpOJIb — ,LO cOBepweHHH 짜HHaHcOBIx OrrepaIJHH,
Ocy山ecTBJIHeMIH KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH H 짜HHaHcOBIMH OpraHaMH;
TeKy山HH KOHTpOJIb — B xO,Le cOBepweHHH 짜HHaHcOBIx OrrepaIJHH, Ocy-
山ecTBJIHeMIH KasHa니eHcKHMH rrO,Lpas,LeJIeHHHMH, 짜HHaHcOBIMH OpraHaMH H
OpraHaMH rOcy,LapcTBeHHOH HaJIOrOBOH cJIyM6I;
rrOcJIe,LyIO山HH KOHTpOJIb — rrOcJIe cOBepweHHH 짜HHaHcOBIx OrrepaIJHH,
Ocy山ecTBJIHeMIH OpraHaMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH, yKasaH-
HIMH B cTaTbe 171 HacTOH山erO KO,LeKca.
MeTO,LaMH rOcy,LapcTBeHHOrO 짜HHaHcOBOrO KOHTpOJIH HBJIHIOTcH:
B saBHcHMOcTH OT O6beMa rrpOBepKH ,LOKyMeHTOB:
crrJIOwHOH — KOHTpOJIb Bcex 6yxraJITepcKHx, 짜HHaHcOBIx, cTaTHcTH니ec-
KHx, 6aHKOBcKHx H HHIx ,LOKyMeHTOB sa rrpOBepHeMIH rrepHO,L;
BI6OpO니HIH — KOHTpOJIb OT,LeJIbHOH 니acTH 6yxraJITepcKHx, 짜HHaHcOBIx,
cTaTHcTH니ecKHx, 6aHKOBcKHx H HHIx ,LOKyMeHTOB sa Orrpe,LeJIeHHIH rrepHO,L;
B saBHcHMOcTH OT IJeJIeHarrpaBJIeHHOcTH H rrpe,LMeTa KOHTpOJIH:
KOMrrJIeKcHIH — KOHTpOJIb Bcex HarrpaBJIeHHH 짜HHaHcOBO-xOsHHcTBeHHOH
,LeHTeJIbHOcTH O6beKTa 짜HHaHcOBOrO KOHTpOJIH sa Orrpe,LeJIeHHIH rrepHO,L;
TeMaTH니ecKHH — KOHTpOJIb ,LeHTeJIbHOcTH O6beKTa 짜HHaHcOBOrO KOHTpOJIH rrO OT,LeJIbHIM BOrrpOcaM sa Orrpe,LeJIeHHIH rrepHO,L;
BcTpe니HIH — rrpOBepKa, saKJIIO니aIO山aHcH B cOrrOcTaBJIeHHH ,LOKyMeHTOB,
cBHsaHHIx MeM,Ly cO6OH e,LHHcTBOM OrrepaIJHH H HaxO,LH山HxcH B pasJIH니HIx
O6beKTax 짜HHaHcOBOrO KOHTpOJIH. JIBeMiH CqeTHoH naJIaToH Pecny6JIHKH Y36eKHcTaH
C니eTHaH rraJIaTa Pecrry6JIHKH Ys6eKHcTaH Ocy山ecTBJIHeT:
cHcTeMHOe Hsy니eHHe rrpOIJeccOB 짜OpMHpOBaHHH MaKpO3KOHOMH니ecKHx rrO-
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �.
― 204 ― 2 52 (I)
KasaTeJIeH, 6IO,LMeTHO-HaJIOrOBIx H ,LeHeMHO-Kpe,LHTHIx rrapaMeTpOB, cO6JIIO,Le- HHH Hx cOOTBeTcTBHH Tpe6OBaHHHM saKOHO,LaTeJIbcTBa;
KOHTpOJIb H rrpOBepKy 짜OpMHpOBaHHH ,LOxO,LOB H pacxO,LOBaHHH cpe,LcTB
6IO,LMeTOB 6IO,LMeTHOH cHcTeMI B IJeJIOM, rrO cTaTbHM, B OTpacJIeBOM H Tep-
pHTOpHaJIbHOM paspesax;
OIJeHKy rrOJIHOTI H 3짜짜eKTHBHOcTH peaJIHsaIJHH rOcy,LapcTBeHHIx IJeJIeBIx rrpOrpaMM;
KOHTpOJIb H rrpOBepKy saKOHHOcTH 짜OpMHpOBaHHH, IJeJIeBOrO H 3짜짜eKTHB-
HOrO pacxO,LOBaHHH cpe,LcTB Ka6HHeTa MHHHcTpOB Pecrry6JIHKH Ys6eKHcTaH H
MHHHcTepcTBa 짜HHaHcOB Pecrry6JIHKH Ys6eKHcTaH Ha 6aHKOBcKHx c니eTax;
aHaJIHs H OIJeHKy rrpe,LJIOMeHHH rrO ,LOcTHMeHHIO OrrTHMaJIbHOcTH cOOTHO-
weHHH MeM,Ly pecrry6JIHKaHcKHM 6IO,LMeTOM Pecrry6JIHKH Ys6eKHcTaH H 6IO,LMe-
TOM Pecrry6JIHKH KapaKaJIrraKcTaH, MecTHIMH 6IO,LMeTaMH O6JIacTeH H rOpO,La
TawKeHTa;
rrpOBepKy 짜OpMHpOBaHHH, 3짜짜eKTHBHOrO H IJeJIeBOrO HcrrOJIbsOBaHHH rOcy-
,LapcTBeHHIx aKTHBOB;
aHaJIHs H KOHTpOJIb ,LeHTeJIbHOcTH rrpe,LrrpHHTHH ,LOxO,LOO6pasyIO山Hx OTpac-
JIeH, HarrpaBJIeHHIx Ha BIHBJIeHHe pesepBOB ,LOrrOJIHHTeJIbHIx rrOcTyrrJIeHHH B
6IO,LMeTI 6IO,LMeTHOH cHcTeMI;
aHaJIHs H KOHTpOJIb sa rrOcTyrrJIeHHeM cpe,LcTB H 짜OpMHpOBaHHeM ,LOxO,LOB,
IJeJIeBIM H 3짜짜eKTHBHIM HcrrOJIbsOBaHHeM cpe,LcTB 6eKHcTaH, MHHHcTepcTBoM JIBeMiH Ka3HaqeHcKHMH no.l1pa3.l1eJIeHHBMH
KasHa니eHcKHe rrO,Lpas,LeJIeHHH Ocy山ecTBJIHIOT rOcy,LapcTBeHHIH 짜HHaHcO-
BIH KOHTpOJIb rryTeM:
O6HsaTeJIbHOH perHcTpaIJHH ,LOrOBOpOB 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy-
니aTeJIeH 6IO,LMeTHIx cpe,LcTB c rrOcTaB山HKaMH TOBapOB (pa6OT, ycJIyr) sa c니eT
cpe,LcTB 「Ocy,LapcTBeHHOrO 6IO,LMeTa H 6IO,LMeTOB rOcy,LapcTBeHHIx IJeJIeBIx
짜OH,LOB Ha OcHOBaHHH KOHTpOJIH sa Hx saKJIIO니eHHeM B rrpe,LeJIax cyMM H B
cOOTBeTcTBHH c IJeJIHMH, yKasaHHIMH B cMeTax pacxO,LOB;
O6ecrre니eHHH cO6JIIO,LeHHH rrJIaTeMHOH ,LHcIJHrrJIHHI rrOcpe,LcTBOM Ocy山ecTB- JIeHHH rrJIaTeMeH OT HMeHH H rrO rrOpy니eHHIO 6IO,LMeTHIx OpraHHsaIJHH H rrOJIy-
니aTeJIeH 6IO,LMeTHIx cpe,LcTB HerrOcpe,LcTBeHHO Ha c니eTa rrOcTaB山HKOB TOBa-
pOB (pa6OT, ycJIyr) B rrpe,LeJIax cyMM, rrpe,LycMOTpeHHIx B cMeTax pacxO,LOB
H saperHcTpHpOBaHHIx ,LOrOBOpax.
Co6panue 3aKonoaame1tbcmBa Pecny61tuKu Y36eKucman, 2013 �. ― 206 ― 2 52 (I)
rocy.l1apcTBeHHiH JIBeMiH opraHaMH rocy.l1apcTBeHHoH HaJIoroBoH
cJIy1K6i
0praHI rOcy,LapcTBeHHOH HaJIOrOBOH cJIyM6I Ocy山ecTBJIHIOT rOcy,LapcTBeH-
HIH 짜HHaHcOBIH KOHTpOJIb B cOOTBeTcTBHH c HaJIOrOBIM saKOHO,LaTeJIbcTBOM.CTaThB 4. BIO.l11KeTHaB opraHH3auHB
CTaThB 5. iloJIyqaTeJIh 6IO.l11KeTHiX cpe.l1cTB
CTaThB 6. iloHBTHe 6IO.l11KeTHoH cHcTeMi
CTaThB 7. ilpHHuHni 6IO.l11KeTHoH cHcTeMi
CTaThB 8. ilpHHuHn e.l1HHcTBa 6IO.l11KeTHoH cHcTeMi
CTaThB 9. ilpHHuHn cooTBeTcTBHB 6IO.l11KeTHoH cHcTeMi a.l1MHHH- cTpaTHBHo-TeppHTopHaJIhHoMy ycTpoHcTBy Pecny6JIHKH Y36eKHcTaH
CTaThB 10. ilpHHuHn c6aJIaHcHpoBaHHocTH H B3aHMocBB3H 6IO.l1-
CTaThB 11. ilpHHuHn nporHo3HpoBaHHB .l1oXo.l1oB H nJIaHHpoBa-
CTaThB 12. ilpHHuHn a.l1pecHocTH H ueJIeBoro XapaKTepa HcnoJIh-
CTaThB 13. ilpHHuHn caMocToBTeJIhHocTH 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
CTaThB 14. ilpHHuHn pe3yJIhTaTHBHocTH HcnoJIh3oBaHHB cpe.l1cTB
CTaThB 15. ilpHHuHn e.l1HHcTBa Kacci
CTaThB 16. ilpHHuHn oTBeTcTBeHHocTH yqacTHHKoB 6IO.l11KeTHoro
CTaThB 17. ilpHHuHn oTKpiTocTH
CTaThB 18. iloHBTHe 6IO.l11KeTHoH KJIaccH
CTaThB 19.
CTaThB 20. OcHoBHie npHHuHni 6IO.l11KeTHoH KJIaccH
CTaThB 21.
CTaThB 22. KJIaccH
CTaThB 23. PacXo.l1i 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi no 3KoHo-
CTaThB 24. KJIaccH
CTaThB 25. BIO.l11KeTHie noJIHoMoqHB Ka6HHeTa MHHHcTpoB Pec-
CTaThB 26. BIO.l11KeTHie noJIHoMoqHB CqeTHoH naJIaTi Pecny6-
CTaThB 27. BIO.l11KeTHie noJIHoMoqHB 血oKapri KeHeca Pecny6-
CTaThB 28. BIO.l11KeTHie noJIHoMoqHB CoBeTa MHHHcTpoB Pecny6- JIHKH KapaKaJInaKcTaH, XoKHMoB o6JIacTeH H ropo.l1a
CTaThB 29. BIO.l11KeTHie noJIHoMoqHB MHHHcTepcTBa
CTaThB 30. BIO.l11KeTHie noJIHoMoqHB TeppHTopHaJIhHiX
CTaThB 31. BIO.l11KeTHie noJIHoMoqHB pacnopB.l1HTeJIeH 6IO.l11KeT-
CTaThB 32. BIO.l11KeTHie noJIHoMoqHB 6IO.l11KeTHiX opraHH3auHH
CTaThB 33. BIO.l11KeTHie noJIHoMoqHB opraHoB ― pacnopB.l1HTe-
CTaThB 34. CTpyKTypa rocy.l1apcTBeHHoro 6IO.l11KeTa
CTaThB 35. CTpyKTypa 6IO.l11KeTa Pecny6JIHKH KapaKaJInaKcTaH,
CTaThB 36. rocy.l1apcTBeHHie ueJIeBie
CTaThB 37. BHe6IO.l11KeTHiH ileHcHoHHiH
CTaThB 38. Pecny6JIHKaHcKHH .l1opo1KHiH
CTaThB 39.
CTaThB 40. rocy.l1apcTBeHHiH
CTaThB 41. BHe6IO.l11KeTHiH
CTaThB 42.
CTaThB 43.
CTaThB 44. BHe6IO.l11KeTHie
CTaThB 45. UeJIH cocTaBJIeHHB KoHcoJIH.l1HpoBaHHoro 6IO.l11KeTa
CTaThB 46. CocTaB KoHcoJIH.l1HpoBaHHoro 6IO.l11KeTa Pecny6JIHKH
CTaThB 47. O6mHe noJIo1KeHHB
CTaThB 48. .I(oXo.l1i
CTaThB 49. HanpaBJIeHHB HcnoJIh3oBaHHB cpe.l1cTB
CTaThB 50.
CTaThB 51.
CTaThB 52.
CTaThB 53.
CTaThB 54.
CTaThB 55.
CTaThB 56.
CTaThB 57.
CTaThB 58.
CTaThB 59.
CTaThB 60.
CTaThB 61.
CTaThB 62.
CTaThB 63.
CTaThB 64. BH.l1i 6e3Bo3Me3.l1HoH noMomH
CTaThB 65. ilpHBJIeqeHHe ryMaHHTapHoH noMomH
CTaThB 66. ilpHBJIeqeHHe cpe.l1cTB TeXHHqecKoro co.l1eHcTBHB
CTaThB 67. O6B3aHHocTH noJIyqaTeJIeH 6e3Bo3Me3.l1HoH noMomH
CTaThB 68. Be3Bo3Me3.l1HaB noMomh, oKa3iBaeMaB Pecny6JIHKoH
CTaThB 69. CocTaB pacXo.l1oB rocy.l1apcTBeHHoro 6IO.l11KeTa
CTaThB 70. PacXo.l1i pecny6JIHKaHcKoro 6IO.l11KeTa Pecny6JIHKH
CTaThB 71. PacXo.l1i pecny6JIHKaHcKoro 6IO.l11KeTa Pecny6JIHKH
CTaThB 72. PacXo.l1i 6IO.l11KeToB paHoHoB H ropo.l1oB
CTaThB 73.
CTaThB 74. PacXo.l1i BHe6IO.l11KeTHoro ileHcHoHHoro
CTaThB 75. PacXo.l1i Pecny6JIHKaHcKoro .l1opo1KHoro
CTaThB 76. PacXo.l1i
CTaThB 77. PacXo.l1i rocy.l1apcTBeHHoro
CTaThB 78. PacXo.l1i BHe6IO.l11KeTHoro
CTaThB 79. PacXo.l1i
CTaThB 80. PacXo.l1i
CTaThB 81. PacXo.l1i
CTaThB 82. PacXo.l1i BHe6IO.l11KeTHiX
CTaThB 83. CocTaBJIeHHe npoeKTa rocy.l1apcTBeHHoro 6IO.l11KeTa H
CTaThB 84. OpraHi, oTBeTcTBeHHie 3a cocTaBJIeHHe npoeKToB ro- cy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB rocy.l1apcTBeH-
CTaThB 85. BIO.l11KeTHiH 3anpoc
CTaThB 86.
CTaThB 87. PeecTp pacXo.l1HiX o6B3aTeJIhcTB
CTaThB 88. ilporpaMMa pa3BHTHB pacnopB.l1HTeJIB 6IO.l11KeTHiX cpe.l1cTB
CTaThB 89 BIO.l11KeTHaB 3aBBKa
CTaThB 90. HanpaBJIeHHe nopB.l1Ka cocTaBJIeHHB 6IO.l11KeTHoro
CTaThB 91. ilopB.l1oK paccMoTpeHHB 6IO.l11KeTHiX 3anpocoB
CTaThB 92. CpoKH npe.l1cTaBJIeHHB 6IO.l11KeTHiX 3anpocoB
CTaThB 93. CpoKH no.l1roToBKH npoeKToB 6IO.l11KeTa Pecny6JIHKH
CTaThB 94. Pa3pa6oTKa npoeKToB 6IO.l11KeTa Pecny6JIHKH Kapa-
CTaThB 95. Pa3pa6oTKa npoeKTa rocy.l1apcTBeHHoro 6IO.l11KeTa H
CTaThB 96. BIO.l11KeTHoe nocJIaHHe
CTaThB 97. PaccMoTpeHHe 6IO.l11KeTHoro nocJIaHHB H npHHBTHe ro-
CTaThB 98.
CTaThB 99. YTBep1K.l1eHHe 6IO.l11KeTa Pecny6JIHKH KapaKaJInaKcTaH,
CTaThB 100. .I(oBe.l1eHHe rocy.l1apcTBeHHoro 6IO.l11KeTa H 6IO.l11KeToB
CTaThB 101. qpe3BiqaHHiH rocy.l1apcTBeHHiH 6IO.l11KeT Pecny6JIH-
CTaThB 102. CocTaBJIeHHe cMeT pacXo.l1oB 6IO.l11KeTHiX opraHH3a-
CTaThB 103. YTBep1K.l1eHHe cMeT pacXo.l1oB 6IO.l11KeTHiX opraHH3a-
CTaThB 104. CocTaBJIeHHe, yTBep1K.l1eHHe H perHcTpauHB BpeMeH-
CTaThB 105. CocTaBJIeHHe, yTBep1K.l1eHHe H perHcTpauHB cMeTi
CTaThB 106. CocTaBJIeHHe H yTBep1K.l1eHHe IIITaTHoro pacnHcaHHB
CTaThB 107. ilopB.l1oK perHcTpauHH cMeT pacXo.l1oB H IIITaTHiX
CTaThB 108.
CTaThB 109. O6mHe noJIo1KeHHB
CTaThB 110. CpoKH HcnoJIHeHHB 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
CTaThB 111. BaHKoBcKHe cqeTa MHHHcTepcTBa
CTaThB 112. PocnHch .l1oXo.l1oB H pacXo.l1oB rocy.l1apcTBeHHoro
CTaThB 113. BH.l1i Ka3HaqeHcKHX JIHueBiX cqeToB
CTaThB 114. Ka3HaqeHcKHe JIHueBie cqeTa no ypoBHBM 6IO.l11Ke-
CTaThB 115. Ka3HaqeHcKHe JIHueBie cqeTa no .l1oXo.l1aM rocy.l1ap-
CTaThB 116. Ka3HaqeHcKHe JIHueBie cqeTa 6IO.l11KeTHiX opraHH-
CTaThB 117. HcnoJIHeHHe .l1oXo.l1HoH qacTH 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
CTaThB 118. Pacnpe.l1eJIeHHe nocTynJIeHHH Me1K.l1y 6IO.l11KeTaMH
CTaThB 119. .I(onoJIHHTeJIhHie HcToqHHKH rocy.l1apcTBeHHoro 6IO.l1-
CTaThB 120. HcnoJIHeHHe pacXo.l1HoH qacTH 6IO.l11KeToB 6IO.l11KeTHoH cHcTeMi
CTaThB 121. rocy.l1apcTBeHHie 3aKynKH
CTaThB 122. ilpHHBTHe, perHcTpauHB H yqeT IOpH.l1HqecKHX o6B-
CTaThB 123. ilpHHBTHe H perHcTpauHB
CTaThB 124. OcymecTBJIeHHe KaccoBiX pacXo.l1oB
CTaThB 125. YnpaBJIeHHe cpe.l1cTBaMH, HaXo.l1BmHMHcB Ha E.l1HHoM
CTaThB 126. HcnoJIh3oBaHHe .l1onoJIHHTeJIhHiX HcToqHHKoB rocy-
CTaThB 127. YnpaBJIeHHe .l1oXo.l1aMH H pacXo.l1aMH rocy.l1apcTBeH-
CTaThB 128. O6pameHHe B3icKaHHB Ha cpe.l1cTBa rocy.l1apcTBeH-
CTaThB 129. HcnoJIHeHHe
CTaThB 130. ilopB.l1oK HcnoJIHeHHB 6IO.l11KeTa npH oTcyTcTBHH npH-
CTaThB 131. 3aBepIIIeHHe TeKymero
CTaThB 132. iloHBTHe Me1K6IO.l11KeTHiX oTHoIIIeHHH
CTaThB 133. ilepe.l1aqa .l1oXo.l1oB H pacXo.l1oB Me1K.l1y ypoBHBMH
CTaThB 134.
CTaThB 135. Cy6BeHuHH
CTaThB 136. ilepe.l1aBaeMie .l1oXo.l1i
CTaThB 137. .I(oTauHB
CTaThB 138. Me1K6IO.l11KeTHie B3aHMHie pacqeTi
CTaThB 139. ilopB.l1oK nepeqHcJIeHHB Me1K6IO.l11KeTHiX TpaHc
CTaThB 140. Me1K6IO.l11KeTHiH TpaHc
CTaThB 141. O6opoTHaB KaccoBaB HaJIHqHocTh
CTaThB 142. OrpaHHqeHHB, npHMeHBeMie K 6IO.l11KeTy Pecny6JIH-
CTaThB 143. ilopB.l1oK BHeceHHB H3MeHeHHH B 6IO.l11KeTi 6IO.l11KeT-
CTaThB 144. ilopB.l1oK BHeceHHB H3MeHeHHH B pacXo.l1i rocy.l1ap-
CTaThB 145. ilopB.l1oK BHeceHHB H3MeHeHHH B pocnHch pacXo.l1oB
CTaThB 146. ilopB.l1oK BHeceHHB H3MeHeHHH B pacXo.l1i 6IO.l11KeTa
CTaThB 147. ilopB.l1oK BHeceHHB H3MeHeHHH B pocnHch pacXo.l1oB
CTaThB 148. ilopB.l1oK BHeceHHB H3MeHeHHH B pocnHch pacXo.l1oB
CTaThB 149. ilopB.l1oK BHeceHHB H3MeHeHHH B 6IO.l11KeTi rocy.l1ap-
CTaThB 150. ilopB.l1oK BHeceHHB H3MeHeHHH B cMeTy pacXo.l1oB H
CTaThB 151.
CTaThB 152. rocy.l1apcTBeHHie 3aHMcTBoBaHHB
CTaThB 153. BH.l1i rocy.l1apcTBeHHiX 3aHMcTBoBaHHH
CTaThB 154. Kpe.l1HTi (3aHMi), npHBJIeKaeMie Pecny6JIHKoH
CTaThB 155. rocy.l1apcTBeHHie rapaHTHH Pecny6JIHKH Y36eKHcTaH
CTaThB 156. rocy.l1apcTBeHHie ueHHie 6yMarH, BinycKaeMie oT
CTaThB 157. ilpe.l1ocTaBJIeHHe 6IO.l11KeTHiX ccy.l1, Kpe.l1HTHiX JIHHHH
CTaThB 158. BIO.l11KeTHie ccy.l1i H Kpe.l1HTHie JIHHHH, npe.l1ocTaB- JIBeMie (oTKpiBaeMie) IOpH.l1HqecKHM JIHuaM-pe3H-
CTaThB 159. HecBoeBpeMeHHiH Bo3BpaT 6IO.l11KeTHoH ccy.l1i H Kpe-
CTaThB 160. Kpe.l1HTi, npe.l1ocTaBJIBeMie HHocTpaHHiM rocy.l1ap-
CTaThB 161. O6mHe noJIo1KeHHB
CTaThB 162. BH.l1i 6IO.l11KeTHoH oTqeTHocTH
CTaThB 163.
CTaThB 164. OTqeT o nocTynJIeHHBX .l1oXo.l1oB B rocy.l1apcTBeHHiH
CTaThB 165. OTqeT o6 HcnoJIHeHHH rocy.l1apcTBeHHoro 6IO.l11KeTa
CTaThB 166. OTqeT o6 HcnoJIHeHHH 6IO.l11KeToB rocy.l1apcTBeHHiX
CTaThB 167. BHeIIIHHH ay.l1HT H oueHKa ro.l1oBoro oTqeTa o6 HcnoJI-
CTaThB 168. YTBep1K.l1eHHe ro.l1oBoro oTqeTa o6 HcnoJIHeHHH 6IO.l1-
CTaThB 169. PaccMoTpeHHe H yTBep1K.l1eHHe oTqeToB o6 HcnoJIHe-
CTaThB 170. O6mHe noJIo1KeHHB
CTaThB 171. OpraHi rocy.l1apcTBeHHoro
CTaThB 172. ilpHHuHni rocy.l1apcTBeHHoro
CTaThB 173.
CTaThB 174. rocy.l1apcTBeHHiH
CTaThB 175. rocy.l1apcTBeHHiH
CTaThB 176. rocy.l1apcTBeHHiH
CTaThB 177.
CTaThB 178. rocy.l1apcTBeHHiH
CTaThB 179. B3aHMo.l1eHcTBHe opraHoB rocy.l1apcTBeHHoro