Amaliyot bo bujet

Moddai 191-i Kodeksi Andoz. Amaliyot bo bujet dar holati ziyod budani mablagi andozi bahisobgiriftashavanda nisbat ba mablagi andoze, ki baroi davrai hisoboti hisob karda shudaast

1. Nisbat ba andozsuporandae, ki na kamtar az 70 foizi muomiloti andozbandishavandaash dar davrai hisobotii andoz boyad az rui meyori sifr andozbandi shavad, barziyodii mablagi andozi bahisobgiriftashavanda nisbat ba mablagi hisobkardashuda dar davrai hisoboti az jonibi maqomoti moliya yakjoya bo maqomoti andoz dar davomi 30 ruzi taqvimi az lahzai az jonibi maqomoti andoz giriftani arizai andozsuporanda dar borai bargardonidani mablagi ziyodati, ki suporandai andoz az arzishi ilovashuda dar shakli muqarrarnamudai maqomi vakolatdori davlati peshnihod kardaast, az bujeti dakhldor bargardonda meshavad.
2. Mablagi ziyodatii andozi bahisobgiriftashuda nisbat ba mablagi hisobkardashudai andoz dar davrai hisoboti dar asosi hujjathoi zerin bargardonida meshavad:

-elomiyai andoz az arzishi ilovashuda baroi davrai andoz, ki muvofiqi tartibi muqarrarshuda peshnihod shudaast;

-hujjathoe, ki mutobiqi moddai 173 Kodeksi mazkur baroi tasdiq namudani sodiroti molho lozimand;

-khulosai maqomoti andoz, ki az rui sanadi sanjishi mavzuii andozi guzaronidashuda dar khususi tasdiqi haqqoni budani mablagi andoz az arzishi ilovashuda, ki baroi bargardonidan peshnihod megardad, tartib doda shudaast.

1. Andoz az arzishi ilovashuda bo rohi pay dar pay ijro namudani amalhoi zerin bargardonida meshavad:

-ba hisob giriftani andoz az arzishi ilovashuda ba hisobi pardokhti qarzi andozi joydoshtai in suporandai andoz az arzishi ilovashuda az rui digar andozho, az jumla qarzi andoz az arzishi ilovashuda baroi davrahoi peshinai andoz;

-bahisobgiri ba  hisobi andoz az arzishi ilovashudae, ki boyad hangomi voridoti molho suporida shavad;

-ba surathisobi bonkii suporandai andoz az arzishi ilovashuda guzarondani pulhoe, ki badi ijroi amalhoi peshbinikardai sarkhathoi yakum va duyumi hamin qism boqi mondaand.

1. Nisbat ba digar andozsuporandagone, ki bo qismi 1 hamin modda faro girifta nashudaand, mablagi ziyodatii andozi bahisobgiriftashuda, nisbat ba mablagi andozi baroi davrai hisoboti hisobshuda ba 3 davrai minbadai andoz guzaronida meshavad va ba hisobi uhdadorihoi oid ba andoz baroi in davraho, inchunin ba hisobi pardokhti qarzdorii suporandai andoz az arzishi ilovashuda az rui digar andozho, az jumla andoz az arzishi ilovashuda baroi davrahoi peshinai andoz guzaronida meshavad. Hama guna baqiyai ziyodati dar davomi 30 ruzi badi guzashtani in 3 davrai andoz az bujet bargardonida meshavad.
2. Dar hama holatho, agar az jonibi maqomoti andoz oshkor shavad, ki mablaghoi muayyan ba andozsuporanda ishtibohan bargardonda shudaand, maqomoti andoz metavonad talab namoyad, ki chunin mablagho muvofiqi tartibi baroi jamovarii andozho muqarrarshuda bargardonida shavand.
3. Tartibi bargardonidani mablagi ziyodatii andozi bahisobgiriftashavanda nisbat ba mablagi hisobshudai andoz dar davrai hisoboti bo darnazardoshti muqarraroti hamin modda az jonibi Hukumati Jumhurii Tojikiston tasdiq karda meshavad.