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Ba hisob giriftan yo bargardonidani mablaghoi barziyod pardokhtshuda

Moddai 69-i Kodeksi Andoz. Ba hisob giriftan yo bargardonidani mablaghoi barziyod pardokhtshuda

  1. Mablagi barziyod pardokhtshudai andozho, jarimaho va foizho baroi davrai andoz, ba istisnoi holathoi peshbininamudai moddai 191 Kodeksi mazkur, in farqi musbii bayni mablaghoi ba bujet pardokhtshuda va mablaghoi hisobshudai, ilovagi hisobshudai andozho, jarimaho va foizho ba bujet baroi hamin davrai andoz meboshad.
  2. Ba hisob giriftani mablagi barziyod pardokhtshudai andozho, jarimaho va foizhoi andozsuporanda bo puli milli az jonibi maqomoti andoze guzaronida meshavad, ki tibqi hisobnomai shakhsii andozsuporanda mablagi barziyod pardokhtshuda dar on mavjud meboshad.
  3. Mablagi barziyod pardokhtshudai andozho, jarimaho va foizho boyad hatman bo tartibi zayl ba hisob girifta shavad:

– be arizai andozsuporanda – ba hisobi pardokhti foizho va jarimaho az rui hamin namudi andozho va (yo) qarzhoi andozsuporanda az rui digar andozho, jarimaho va foizhoe, ki ba hamon bujet vorid meshavand;

-tibqi arizai andozsuporanda baroi bahisobgiri, ki javoban ba murojiati maqomoti andoz girifta shudaast – baqiyai badi ijroi amalhoi dar sarkhati yakumihamin qism nombarshuda bavujudomadaro ba hisobi uhdadoriho oid ba pardokhthoi minbadai hamon andozho, jarimaho va foizho ba bujete, ki boyad baqiyai bavujudomada niz vorid shavad, meguzaronand.

  1. Badi ijroi amalhoi peshbininamudai sarkhathoi yakum va duyumi qismi 3 hamin modda, agar Kodeksi mazkur tartibi digarero muqarrar nakarda boshad, yakjoya bo maqomoti dakhldori moliya mablagi ziyodatiro (baqiyaro) ba andozsuporanda dar muhlati 30 ruzi taqvimi az lahzai peshnihodi arizai khattii andozsuporanda ba maqomoti andozi bahisobgiriash barmegardonand.
  2. Agar mablagi barziyod pardokhtshudai andozho, jarimaho va foizho mutobiqi qismhoi 3 va 6 hamin modda ba hisobi uhdadorihoi digar andozho guzaronida shavand, maqomoti andoz boyad dar in mavrid andozsuporandaro dar muhlati 3 ruz az sanai guzaronidani bahisobgirii dar bolo peshbinishuda ogoh namoyand.
  3. Agar hangomi guzashtani (baroi guzashtani) molho va vositahoi naqliyot az sarhadi gumrukii Jumhurii Tojikiston voqean ham mablagi andozho, jarimaho va foizho barziyod pardokht shuda boshand, maqomoti andoz hangomi giriftani tasdiqnomai pardokhti barziyod az maqomoti gumruki dakhldor, mutobiqi ariza dar borai bahisobgiri amali dar qismi 3 hamin modda peshbinishudaro anjom medihand va dar muhlati 3 ruz andozsuporanda va maqomoti gumruki dakhldorro dar borai amalhoi khud ogoh menamoyand.
  4. Dar asosi arizai andozsuporanda bahisobgiri tibqi qismi 3 hamin modda metavonad bo muvofiqai bayni maqomoti dakhldori andoz va gumruk, inchunin ba hisobi pardokht namudani qarzi andozho, jarimaho va foizhoe, ki boyad hangomi guzashtani molho va vositahoi naqliyot az sarhadi gumrukii Jumhurii Tojikiston pardokht shavand, guzaronida shavad. Bahisobgiri dar holate roh doda meshavad, ki agar baqiyai andozi barziyod pardokhtshuda va qarz ba hamon yak bujet aloqamand boshand.
  5. Bar ivazi bargardonidani mablagi barziyod pardokhtshudai aksiz baroi molhoi zeraksizi, on az hisobi digar andozho, ba istisnoi holathoi qat namudani faoliyati andozsuporandai istehsolkunandai chunin molho, ba hisob girifta meshavad.
  6. Agar mablagi barziyod pardokhtshudai andozho, jarimaho va foizho ba yak bujet, vale uhdadorii andoz ba bujeti digar taalluq doshta boshand, bahisobgiri yo bargardonidani mablaghoi barziyod pardokhtshudai andozho, jarimaho va foizho tibqi tartibi muqarrarnamudai dasturamal dar borai anjom dodani bahisobgiri yo bargardonidani mablaghoi barziyod pardokhtshudai andozho, jarimaho va foizho, ki maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston qabul menamoyad, bo darnazardoshti uhdadorihoi andozi andozsuporanda, amali gardonida meshavand.
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