Home / Jamiyat / Asoshoi bahisobgirii ijroi uhdadorii andoz

Asoshoi bahisobgirii ijroi uhdadorii andoz

Moddai 65-i Kodeksi Andoz. Asoshoi bahisobgirii ijroi uhdadorii andoz

  1. Bahisobgirii ijroi uhdadorii andoz az jonibi maqomoti andoz bo rohi pesh burdani hisobnomai shakhsii andozsuporanda (agenti andoz) amali karda meshavad.
  2. Az jonibi maqomoti andoz pesh burdani hisobnomai shakhsiiandozsuporanda (agenti andoz) inhoro dar bar megirad:

-kushodani hisobnomai shakhsi baroi har namudi andoz;

-minbad dar hisobnomai shakhsi darj namudani mablaghoi hisobkardashuda, ilovagi hisobshuda, pardokhtshuda, bahisobgiriftashuda, bargardonidashudai andoz, jarimaho va foizho;

-bastani hisobnomai shakhsi.

  1. Mablagi hisobkardashudai andoz mablagi andoze meboshad, ki az jonibi shakhsoni zerin hisob karda shudaaast:

-andozsuporanda (agenti andoz) dar hisoboti andoz;

-maqomoti andoz az rui namudhoi alohidai andozho az shakhsoni voqei, ki Kodeksi mazkur muqarrar namudaast;

-maqomoti vakolatdor – tibqi asoshoi peshbininamudai Kodeksi mazkur.

  1. Dar Kodeksi mazkur tahti mafhumi mablagi andozi (uhdadorii andozi) ilovagi hisobshuda va az jonibi maqomoti andoz dar hisobnomahoi shakhsii andozsuporanda dokhilkardashuda mablagi hisobshavandai andoz, jarimaho va foizho baroi davrai andozi muayyani andozsuporanda fahmida meshavad. Ilovagi hisob namudani mablagi andoz, jarimaho va foizho, az jumla ziyod yo kam kardani uhdadori, az jonibi maqomoti andoz dar holathoi zerin amali karda meshavad:

-az rui natijahoi sanjishi andoz va hamaguna digar malumoti ba maqomoti andoz malumshuda;

-tibqi malumoti maqomoti digar, natijahoi nazorati kamerali, muoinai khronometraji yo shaklhoi digari nazorati andoz;

-az rui natijahoi barrasii shikoyati andozsuporanda (agenti andoz) az boloi ogohinoma dar borai natijahoi sanjishi andoz va (yo) qarori maqomoti boloii andoz, ki az rui natijahoi barrasii shikoyati andozsuporanda (agenti andoz) qabul shudaast.

  1. Mablagi uhdadorihoi andozi hisobshuda, ki baroi ijroi onho amali namudani sharthoi makhsus zarur meboshad, dar davrai amali chunin sharthoi makhsus hamchun qarzhoi andozi mushkilsiton donista shuda, dar maqomoti andozi dakhldor alohida ba hisob girifta meshavad. SHarthoi makhsus baroi ijroi chunin uhdadorihoi andoz az jonibi maqomi vakolatdori davlati muayyan karda meshavand. (QJT az 14.11.16 s., №1367)
  2. Bahisobgirii andozho, jarimaho va foizhoi pardokhtshuda, bahisobgiriftashuda, bargardonidashuda dar hisobnomahoi shakhsii andozsuporanda (agenti andoz) dar asosi hujjathoi pardokhti va digar hujjathoi zerin pesh burda meshavad:

-oid ba pardokhti andozho, jarimaho, foizho;

-dar borai bahisobgiriho, bargardonidani mablaghoi izofapulii andozho, jarimaho va foizhoi guzaronidashuda;

-dar borai bahisobgirihoi guzaronidashuda, bargardonidani mablagi barziyodi andoz az arzishi ilovashuda, ki bahisobgiriftashuda hisobida shudaand, nisbat ba mablagi hisobkardashudai andoz;

-dar borai ba hisob giriftan va (yo) bargardonidani mablaghoi sahvan pardokhtshudai andozho;

-oid ba mablaghoi ruyonidashudai qarzhoi andoz, jarimaho, foizho.

  1. Hangomi tagyir yoftani muhlati ijroi uhdadorii andoz oid ba pardokht namudani andoz, jarimaho va foizho tibqi tartibi muqarrarnamudai Kodeksi mazkur dar hisobnomai shakhsii andozsuporanda mablagi andoz, jarimaho va foizhoe, ki muhlati ijroi uhdadorihoi andoz baroi onho tagyir doda shudaast, bo darnazardoshti muhlati ijroi on inikos karda meshavad. Dar davrai tagyiryobii muhlati pardokhti andoz, jarimaho va foizho az jonibi maqomoti andoz nisbat ba andozsuporanda chorahoi javobgari va chorahoi majburan sitonidan tatbiq karda nameshavand.
  2. Mablagi foizhoi dar hajm va bo tartibi muqarrarnamudai Kodeksi mazkur ilovagi hisobshuda dar hisobnomai shakhsii andozsuporanda (agenti andoz) bo nishon dodani davrae, ki onho ilovagi hisob shudaand, inikos karda meshavad.
  3. Rohbari maqomoti andoz huquq dorad mablagi andozro hisob karda, pardokhti favrii onro to sanae, ki mamulan andoz suporida meshavad, talab namoyad, agar in chorabini baroi  tamini sitonidani andoz zarur boshad va ittilooti mushakhkhas mavjud boshad, ki agar pardokhti favrii andoz surat nagirad, andozsuporanda bo rohi firor az hududi kishvar, suporidani doroiho ba shakhsi digar yo andeshidani digar chorahoe, ki ba sitonidani andoz mone meshavand, az andozbandi kanoragiri menamoyad.
Загрузка...

Dar boramon

Инчунин кобед

Hurdani obi mani az tarafi mard yo zan

Hurdani obi mani az tarafi zan kori noravo va nosazo ast va inro tib mahkum …