Ba hisob giriftani aksiz

Moddai 203-i Kodeksi Andoz. Ba hisob giriftani aksiz

1. Suporandai aksiz huquq dorad mablagi aksizi ba bujet pardokhtshavandaro ba mablagi aksize, ki hangomi kharid (giriftan) yo hangomi voridoti molhoi zeraksizi ba qalamravi gumrukii Jumhurii Tojikiston pardokhtshudaand, kam kunad, agar molhoi zikrgardida ba sifati ashyoi khomi asosi baroi istehsoli molhoi zeraksizi istifoda shuda boshand.
2. Suporandai aksiz baroi khizmatrasonihoi zeraksizi dar sohai aloqai barqi dar qismati khizmatrasonihoi interneti huquq dorad mablagi aksizi hangomi kharidi (giriftani) chunin khizmatrasoniho pardokhtshudaro bo usuli mutanosibi kam kunad, agar khizmatrasonihoi zikrgardida az jonibi andozsuporanda baroi khizmatrasonihoi zeraksizii aloqai barqi istifoda shuda boshand.
3. Mutobiqi qismi 1 hamin moddatarhkuni ba mablagi aksizi ba miqdori ashyoi khomi voqean dar davrai andoz baroi istehsoli molhoi zeraksizi istifodashuda, ki dar asosi meyorhoi barorishi mahsuloti zeraksizi az ashyoi khomi zeraksizi ba amal barovarda meshavad.
4. Muqarraroti qismhoi 1 va 3 hamin modda hangomi suporidani molhoi zeraksizie, ki az ashyoi khomi zeraksizii baroi korkard dodashuda istehsol shudaand, ba sharti tasdiqi suporidani aksiz az jonibi sohibi ashyoi khomi zeraksizii baroi korkard dodashuda, tatbiq megardand.
5. Az jonibi suporandagoni aksiz ba hisob giriftani (yo mutobiqi moddai 69 Kodeksi mazkur bargardonidani) aksize, ki baroi molhoi zeraksizii az jonibi muassisahoi tibbi va dorukhonaho bo maqsadhoi tibbi, inchunin az tarafi korkhonahoi farmasevti hangomi istehsoli doruvori muvofiqi tartib va bo meyori muqarrarnamudai Vazorati tandurustii Jumhurii Tojikiston dar muvofiqa bo maqomi vakolatdori davlati va Vazorati moliyai Jumhurii Tojikiston istifodashavanda suporida shudaast, ijozat doda meshavad.
6. Ba hisob giriftan yo bargardonidani aksiz mutobiqi hamin modda tanho dar mavridi peshnihod namudani hisobnoma-faktura, ki suporidani aksizro hangomi kharidani molhoi zeraksizi (ashyoi khom) tasdiq menamoyad yo ba sharte, ki suporidani aksiz az jonibi sohibi molhoi (ashyoi khomi) zeraksizii baroi korkard dodashuda tasdiq shavad, yo dar holati voridoti ashyoi khom hangomi peshnihodi hujjathoi dakhldor, ijozat doda meshavad. Nomgui hujjathoero, ki suporidani aksizro tasdiq mekunand, maqomi vakolatdori davlati muqarrar menamoyad.
7. Mutobiqi hamin modda ba hisob giriftan yo bargardonidani andoz nisbat ba mablagi aksize ba amal barovarda meshavad, ki bo darnazardoshtihajmi (miqdori, arzishi) dar asl dar davrai andoz istifodashudai molhoi (ashyoi khomi) zeraksizii baroi istehsoli digar molhoi zeraksizi bo maqsadhoi tibbi az jonibi muassisahoi tibbi va dorukhonaho, inchunin az jonibi korkhonahoi farmasevti hangomi istehsoli doruvorii tibbi kharidashuda (dodashuda) muayyan shudaast.