Andozbandii bozgasht

Moddai 177-i Kodeksi Andoz. Andozbandii  bozgasht

1. Agar shakhse, ki rezident nameboshad va baroi maqsadhoi andoz az arzishi ilovashuda dar Jumhurii Tojikiston ba qayd girifta nashudaast, baroi agenti andozi dar qismi 2 hamin moddapeshbinishuda dar qalamravi Jumhurii Tojikiston khizmat rasonad yo korhoro ijro kunad, pas baroi maqsadhoi hamin fasl chunin ijroi korho yo khizmatrasoniho muvofiqi hamin modda andozbandi meshavad.
2. Baroi maqsadhoi hamin moddaagenti andoz andozsuporanda – tashkilot yo sohibkori infirodii dar Jumhurii Tojikiston faoliyatkunanda meboshad.
3. Dar surati tatbiq namudani qismi 1 hamin modda, agenti andoz az mablage, ki boyad ba gayrirezident pardokht shavad, andoz megirad. Mablagi andoz bo rohi tatbiqi meyori muqarrarnamudai qismi 1 moddai 181 Kodeksi mazkur nisbat ba mablage, ki boyad badi nigoh doshtani andoz ba gayrirezident pardokht shavad, muayyan megardad.
4. Agar agenti andoz baroi maqsadhoi andoz az arzishi ilovashuda ba qayd girifta shuda boshad, andozi nigohdoshtashuda boyad ba bujet suporida shavad va ba elomiyai andoz az arzishi ilovashuda baroi mohe, ki dar on amaliyot surat giriftaast, chun mablagi pardokhtshavanda (chun mablagi hisobu zamshuda) dokhil karda shavad.
5. Agar agenti andoz baroi maqsadhoi andoz az arzishi ilovashuda ba qayd girifta nashuda boshad, vay uhdador ast, ki andozi nigohdoshtashudaro dar davomi panj ruz az ruzi pardokht ba gayrirezident ba bujet suporad va elomiyaro oid ba mablagi andoz az arzishi ilovashudai ba joi gayrirezident hisob va pardokhtshuda to ruzi 15-umi mohe, ki pas az mohi hisoboti faro merasad, peshnihod kunad.