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Ba hisob giriftani mablagi andoz az furush ba hisobi andoz

Moddai 261-i Kodeksi Andoz. Ba hisob giriftani mablagi andoz az furush ba hisobi andoz az arzishi ilovashuda hangomi tahvili mahsuli korkardi onho ba bozori dokhilii Jumhurii Tojikiston

  1. Dar holati ba bozori dokhilii Jumhurii Tojikiston tahvil namudani molhoe, ki mahsuli korkardi molhoi andozbandishavanda dar Jumhurii Tojikiston meboshand, bahisobgirii mablaghoi pardokhtshudai andoz az furush nisbat ba manbai andozi muayyannamudai qismhoi 1-3 moddai 258 Kodeksi mazkur ba hisobi andoz az arzishi ilovashuda ijozat doda meshavad.
  2. Hangomi tahvili mahsuloti korkardi molhoi andozbandishavanda ba bozori dokhilii Jumhurii Tojikiston bahisobgiri dar asosi qismi 1 hamin moddamuvofiqi tartibi peshbininamudai moddai 185 Kodeksi mazkur amali karda meshavad.
  3. Hangomi sodiroti mahsuli korkard ba hisob giriftani mablagi andoz az furush ba hisobi andoz az arzishi ilovashuda, ki boyad pardokht shavad, anjom doda nameshavad.
  4. Agar farqi bayni andoz az arzishi ilovashuda, ki boyad az rui tahvili mahsuloti korkard ba bozori dokhili pardokht shavad va mablagi dakhldori andoz az furush manfi boshad, jubroni (bargardonidani) mablag az furush az bujet anjom doda nameshavad. Farqi musbii bayni mablaghoi dar bolo peshbinigardida boyad ba bujet pardokht shavad.
  5. Dasturamal dar borai tartibi hisob va pardokht namudani andoz az furush, inchunin shaklhoi elomiyaho (hisobho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.
  6. Nazorati pardokhti andoz az furush az jonibi maqomoti andoz amali karda meshavad.
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