Moddai 122-i Kodeksi Andoz. Harojot baroi doroihoi gayrimoddi Ba doroihoi gayrimoddi kharojot baroi obekthoi gayrimoddi (obekthoi molikiyati gayrimoddi ba monandi ijozatnoma, patenti ikhtirooti, tamgai savdo, huquqi muallifi, shartnoma oid ba istifodai nomi shakhsi huquqi, taminoti barnomavi va gayra), ki dar davomi na kamtar az duvozdah moh istifoda megardand, dokhil meshavand, …
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Tartibi sitonidani andoz dar manbai pardokht
Moddai 125-i Kodeksi Andoz. Tartibi sitonidani andoz dar manbai pardokht SHakhsoni (agenthoi andozi) zerin vazifadorand, ki andozroaz manbahoi pardokht sitonand: -shakhsoni huquqi, inchunin vohidhoi alohidai onho, sohibkoroni infirodi va muassisahoi doimii gayrirezidentho, ki ba shakhsoni voqeii kiroyakori khud dar shakli muzdi mehnat daromad medihand (boyad dihand); -shakhsoni huquqi, inchunin vohidhoi …
Mufassal »Ba davrai digar guzaronidani zarar, zarar hangomi furush yo suporidani molu mulk
Moddai 124-i Kodeksi Andoz. Ba davrai digar guzaronidani zarar, zarar hangomi furush yo suporidani molu mulk Barziyodii tarhhoi imkonpaziri andozsuporanda nisbat ba daromadi umumi (zarar az faoliyati sohibkori) ba davrai minbadai davomnokiash to 3 solro darbargiranda guzaronida meshavad va az hisobi foidai to andozbandishavii davrahoi minbada pushonida meshavad. Zarare, ki …
Mufassal »Harojot baroi korhoi justujuiyu geologi va korhoi omodagi ba istikhroji zakhirahoi tabii
Moddai 121-i Kodeksi Andoz. Harojot baroi korhoi justujuiyu geologi va korhoi omodagi ba istikhroji zakhirahoi tabii Harojot baroi korhoi justujuiyu geologi va omodagi ba istikhroji zakhirahoi tabii hamchun mablagguzori ba vositahoi asosie, ki guruhi alohidaro tashkil medihand, barrasi megardad va boyad az daromadi umumi mutobiqi moddai 118 Kodeksi mazkur dar …
Mufassal »Sitonidani andoz az sudi sahmiyaho dar manbai pardokht
Moddai 126-i Kodeksi Andoz. Sitonidani andoz az sudi sahmiyaho dar manbai pardokht Sudi sahmiyahoe, ki korkhonahoi rezidenti mepardozand, ba istisnoi sudi sahmiyahoi (pardokhthoi gayriandozii) korkhonahoe, ki tibqi sanadi meyorii huquqii digar az foidai sof ba bujeti davlati pardokht shuda, andozbandi megardad, pardokht meshavand, boyad az manbai pardokht tibqi meyori 12 …
Mufassal »Daromadhoi shakhsi voqei az faoliyate, ki ba mehnati kiroya mansub nest
Moddai 100-i Kodeksi Andoz. Daromadhoi shakhsi voqei az faoliyate, ki ba mehnati kiroya mansub nest Daromadhoi zerin az faoliyati gayrisohibkorii shakhsi voqei daromadi shakhsi voqei az faoliyate meboshad, ki ba mehnati kiroya mansub nest: -daromadi foizho; -sudi sahmiyaho (dividendho); – daromad az ijorai (kiroyai) molu mulk va (yo) afzoishi arzish …
Mufassal »Tashehi daromadi umumii shakhsi voqei
Moddai 101-i Kodeksi Andoz. Tashehi daromadi umumii shakhsi voqei Daromadho dar shakli muzdi mehnat, sudi sahmiyaho (dividendho), foizho, burdho, royalti va digar daromadhoe, ki shakhsi voqei giriftaast va qablan az manbai pardokht dar Jumhurii Tojikiston mutobiqi Kodeksi mazkur andozbandi shudaand, boyad az daromadi andozbandishavandai on, ki dar davrai andozbandi girifta …
Mufassal »Meyorhoi andoz az daromad
Moddai 103-i Kodeksi Andoz. Meyorhoi andoz az daromad Daromadi andozbandishavandai joyi kori asosii shakhsi voqei az rui meyorhoi zerin andozbandi meshavad, agar hamin modda talaboti digarero muqarrar nakarda boshad: r/t Mablagi daromadi andozbandishavanda (dar yak moh) Mablag va meyori andoz 1. Na ziyoda az tarhi shakhsi Daromad andozbandi nameshavad …
Mufassal »Tarhkunihoi shakhsi az daromadhoi shakhsoni voqei
Moddai 102-i Kodeksi Andoz. Tarhkunihoi shakhsi az daromadhoi shakhsoni voqei Az daromadi shakhsi voqei – kormandi kiroya dar shakli muzdi mehnat baroi har mohi taqvimi dar hajmi yak nishondihanda baroi hisobho tarhi shakhsi amali karda meshavad. Az daromad dar shakli muzdi mehnati guruhhoi zerini shakhsoni voqei – kormandoni kiroya baroi …
Mufassal »Imtiyozhoi andozi
Moddai 104-i Kodeksi Andoz. Imtiyozhoi andozi Az namudhoi zerini daromadhoi shakhsoni voqei andoz az daromad girifta nameshavad: 1) Daromad az faoliyati rasmii diplomati (konsuli) va faoliyati ba on barobarkardashudai shakhse, ki shahrvandi Jumhurii Tojikiston nameboshad, dar Jumhurii Tojikiston va berun az hududi Jumhurii Tojikiston. 2) Arzishi molu mulk dar shaklhoi …
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