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O‘zbekiston Respublikasi rezidenti bo‘lgan jismoniy shaxsning daromadlariga 12 foizli stavka bo‘yicha soliq solinadi.
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Jismoniy shaxs – O‘zbekiston Respublikasi norezidentining O‘zbekiston Respublikasidagi manbalardan olingan daromadlariga, quyidagi stavkalar bo‘yicha soliq solinadi:
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