Moddai 39-i Kodeksi Andoz. Nazorati andoz oid ba rioyai tartibi tatbiq va istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali Maqomoti andoz: -nazorati rioyai tartibi istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali, inchunin istifodai daftari sabti qaydi mablaghoi pulii naqd va daftari sabti rasidho (kvitansiyaho) va digar hujjathoi hisoboti …
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Moddai 40-i Kodeksi Andoz. Muoinai khronometraji Muoinai khronometraji – shakli nazorati andoz buda, az jonibi maqomoti andoz bo maqsadi muqarrar namudani daromadi voqeii andozsuporanda va kharojoti voqeii vobasta ba faoliyati baroi giriftani daromad ravonashuda dar davrae, ki mavridi muoina qaror megirad, guzaronida meshavad. Dar jarayoni guzaronidani muoinai khronometraji maqomoti andoz …
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Moddai 41-i Kodeksi Andoz. Nazorati ilovagii molhoi zeraksizi va faoliyati digar Ba molhoi alohidai zeraksizi boyad tamgahoi aksizi guzoshta shavand. Istehsolkunandagon va voridkunandagoni molhoi zeraksizi baroi tamgaguzorii molhoi zeraksizi masul meboshand. Maqomoti andoz bo tartibi muqarrarnamudai maqomi vakolatdori davlati nazorati az jonibi istehsolkunandagon rioya gardidani qoidahoi tamgaguzorii namudhoi alohidai molhoi …
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Moddai 30-i Kodeksi Andoz. Davomnoki va vaqti guzaronidani sanjishhoi andoz Muhlati guzaronidani sanjishhoi andozi dar amrnomai dodashuda zikrshavanda naboyad az lahzai peshnihodi amrnoma az 30 ruzi kori ziyod boshad, agar dar hamin modda tartibi digar muqarrar nashuda boshad. Muhlati guzaronidani sanjishi hujjatii andoz baroi shakhsoni huquqi, ki doroi vohidhoi alohida …
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Moddai 33-i Kodeksi Andoz. Ogozi sanjishi andoz Ogozi sanjishi andoz lahzai ba andozsuporanda (agenti andoz) suporidani amrnoma ba hisob meravad. Kormandoni maqomoti andoz, ki sanjishi andozro meguzaronand, vazifadorand ba andozsuporanda shahodatnomai khizmatii khudro nishon dihand va tibqi tartibi muqarrarshuda dar daftari baqaydgirii sanjishhoi subekthoi khojagidori qaydi dakhldor kunand. Kormandoni maqomoti …
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Moddai 34-i Kodeksi Andoz. Dastrasii kormandoni maqomoti andoz ba hudud yo bino baroi guzaronidani sanjishi andoz Andozsuporanda uhdador ast, ki baroi vorid shudani kormandoni maqomoti andozi sanjishi andozro guzaronanda jihati muoina ba hudud yo binoi (ba istisnoi manzilhoi istiqomati) baroi giriftani daromad istifodashavanda yo ba obekti andozbandi va obekti bo …
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Moddai 36-i Kodeksi Andoz. Qaror az rui natijahoi sanjishi andoz Badi ba okhir rasidani sanjishi hujjatii andoz dar holati oshkor gardidani vayronkuniho maqomoti andoz qaror (ogohinoma) dar borai natijahoi sanjishi hujjatii andoz (minbad – ogohinoma) dar shakli muayyannamudai maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston qabul mekunad, …
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Moddai 37. Nazorati kamerali Nazorati kamerali shakli nazorati andoz buda, az jonibi maqomoti andoz dar asosi omuzish va tahlili hisoboti andozi peshnihodnamudai andozsuporanda, malumoti maqomi vakolatdor va digar hujjatho dar mahalli joygirshavii maqomoti andoz anjom doda meshavad. Nazorati kamerali qismi tarkibii nizomi idorakunii khavfho meboshad. Nazorati kamerali az jonibi kormandoni …
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Moddai 38-i Kodeksi Andoz. Istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali Dar qalamravi Jumhurii Tojikiston hisobbarobarkunihoi puli hangomi furushi mol, ijroi korho va khizmatrasoniho bo puli naqd, korthoi pardokhti bonki, chekho bo istifodai hatmii moshinhoi nazorati – khazinavii doroi khotirai fiskali va dodani cheki nazorati anjom doda meshavand. Muqarraroti …
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Moddai 35-i Kodeksi Andoz. Ba okhir rasidani sanjishi andoz Badi ba okhir rasidani sanjishi andoz kormandoni maqomoti andoz sanadi sanjishi andozro tartib medihand, ki shakli onro maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston muayyan menamoyad. Andozsuporandae, ki dar davrai sanjishi andoz bo talabi sanjishkunanda hujjathoi baroi muayyan …
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