Arzishi amaliyoti andozbandishavanda

Moddai 166-i Kodeksi Andoz. Arzishi amaliyoti andozbandishavanda

1. Arzishi amaliyoti andozbandishavanda dar asosi mablage (arzishe, az jumla dar shakli asli (naturali)), ki andozsuporanda az mizoj yo az har shakhsi digar megirad yo huquqi giriftanro dorad, az jumla hama guna bojho, andozho va (yo) digar pardokhtho, vale be darnazardoshti andoz az arzishi ilovashuda, muayyan megardad.
2. Agar andozsuporanda bar ivazi amaliyoti andozbandishavanda molho, korho yo khizmatrasonihoro dastras namoyad yo huquqi giriftani onhoro doshta boshad, arzishi amaliyoti andozbandishavanda narkhi bozorii in molho, korho va khizmatrasonihoro (az jumla hama guna bojho, andozho yo digar pardokhthoro) dar bar megirad, vale be darnazardoshti andoz az arzishi ilovashuda.
3. Dar holate, ki agar andozsuporanda bar ivazi amaliyoti andozbandishavanda hej sarvate nagirad yo huquqi giriftanro nadoshta boshad, arzishi amaliyoti andozbandishavanda ba arzishi bozorii molhoi tahvilshuda, korhoi ijroshuda yo khizmathoi rasonidai andozsuporanda dar rafti chunin amaliyoti andozbandishavanda (az jumla hama guna bojho, andozho va digar pardokhtho) barobar ast, vale biduni andoz az arzishi ilovashuda.
4. Dar surati bo maqsadhoi gayritijorati istemol yo istifoda burdani molho (korho yo khizmatrasoniho) tibqi qismi 3 moddai 164 Kodeksi mazkur, inchunin hangomi tahvili molho (ijroi korho yo khizmatrasoniho) ba hama guna shakhson, inchunin kormandoni khud muvofiqi qismi 4 moddai 164 Kodeksi mazkur, arzishi amaliyoti andozbandishavanda ba narkhi bozorii in molho, korho va khizmatrasoniho (az jumla hama guna bojho, andozho va digar pardokhtho)barobar ast, vale biduni andoz az arzishi ilovashuda.
5. Hangomi tahvili mol bo sharti pardokhti ba muhlatho judoshuda arzishi amaliyoti andozbandishavanda mutobiqi qismi 1 hamin moddabo darnazardoshti tamomi mablaghoi pardokhtshavanda muvofiqi jadvali pardokhti ba muhlatho judoshuda, ki dar shartnoma muqarrar shudaast, muayyan karda meshavad.
6. Hangomi furushi (begona kardani) molu mulki ba garav guzoshtashuda arzishi chunin amaliyoti andozbandishavandai garavdihanda bo darnazardoshti arzishi bozorii molu mulki ba garav guzoshtashudai furukhtashavanda (begonashavanda) biduni ilova namudani andoz az arzishi ilovashuda ba arzishi molu mulki (molhoi) ba garav guzoshtashuda muayyan megardad.
7. Arzishi amaliyoti andozbandishavandai molhoi voridshuda nametavonad az arzishi voridoti andozbandishavanda kam boshad. Hangomi vujud doshtani farqiyati manfii arzishi amaliyoti andozbandishavandai moli voridshuda, chunin farqiyati manfi baroi hisobkunii andoz az arzishi ilovashuda barobari sifr qabul karda meshavad. (QJT az 14.11.16 s., №1367)