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Bahisobgirii andozsuporandagon

Moddai 25-i Kodeksi Andoz. Bahisobgirii andozsuporandagon

  1. Bo maqsadhoi tamini nazorati andoz hamai andozsuporandagon boyad dar maqomoti andoz ba bahisobgiri (ba qaydi andozi) guzoshta shavand.
  2. Andozsuporandagon, agenthoi andoz, az jumla vohidhoi alohidai tasisnamudai onho (filialho, namoyandagiho, muassisahoi doimi va gayra), inchunin shahrvandoni Jumhurii Tojikiston, ki ba sinni16-solagi rasidaand, boyad dar maqomoti andoz ba hisobgirifta shavand.
  3. Bahisobgiri tibqi asoshoi zerin amali karda meshavad:

-arizai khattii andozsuporanda yo namoyandai vakolatdori (qonunii) vay;

– ittilooti maqomi vakolatdor va (yo) digar maqomot;

-ittilooti tashkiloti qarzi;

– ittilooti maqomoti hududii andoz.

  1. Bahisobgiri dar maqomoti andoz inhoro peshbini menamoyad:

– bahisobgirii shakhsi voqei;

– bahisobgirii shakhsi huquqi, vohidhoi alohidai on;

-bahisobgirii filial va namoyandagii shakhsi huquqii khoriji, inchunin muassisai doimii shakhsi huquqii khoriji;

-bahisobgirii namoyandagihoi diplomati va namoyandagihoi ba onho barobarkardashudai davlathoi khorijie, ki dar Jumhurii Tojikiston akkreditatsiya shudaand;

-qaydi andozsuporandagon ba sifati suporandai andoz az arzishi ilovashuda muvofiqi tartibi muayyannamudai Kodeksi mazkur;

-bahisobgirii andozsuporanda ba sifati andozsuporandai elektroni;

-bahisobgirii andozsuporanda dar mahalli joygirshavii obekti andozbandi va (yo) obekte, ki bo andozbandi aloqamand ast.

  1. Dar asosi ittilooti bahisobgiri maqomi vakolatdori davlati Fehristi yagonai davlatii andozsuporandagonro (minbad – fehrist) pesh mebarad.
  2. Pesh burdani fehrist inhoro dar bar megirad:

– vorid namudani malumot dar borai andozsuporandagon;

-tagyir dodan va (yo) ilova namudani malumoti bahisobgirii andozsuporandagon;

-khorij namudani malumot dar borai andozsuporandagon.

  1. Hujchate, ki ba hisob guzoshtani andozsuporandaro dar maqomoti andoz tasdiq menamoyad, SHahodatnoma dar borai guzoshtani raqami mushakhkhasi andozsuporanda meboshad.
  2. Ba hisob guzoshtan va az hisob barovardan dar maqomoti andoz roygon amali karda meshavad.
  3. Bahisobgiri dar maqomoti andoz chunin amali karda meshavad:

1) Dar mahalli istiqomati (baqaydgirii) shakhsi voqei dar asosi arizai shakhsi voqei, ki ba maqomoti andoz dar muhlati muqarrarnamudai qonunguzorii Jumhurii Tojikiston peshnihod karda shudaast va (yo) dar asosi ittiloote, ki az jonibi maqomoti dakhldori davlati peshnihod shudaast.

2) Dar mahalli joygirshavii shakhsi huquqi, dar mahalli joygirshavii vohidhoi alohidai on, inchunin dar mahalli joygirshavii molu mulk va vositai naqliyoti ba u taalluqdoshta, ki boyad andozbandi shavand.

3) SHakhsi huquqi – gayrirezident, ki faoliyatashro tavassuti muassisai doimi be tasis dodani filial yo namoyandagi amali menamoyad, dar mahalle, ki hangomi ba hisob guzoshtan ariza dodaast:

a) dar mahalli baqaydgirii davlatii andozsuporanda, ki vakolathoi namoyandagii doimii in gayrirezidentro amali menamoyad;

b) dar mahalli baqaydgirii davlatii andozsuporanda, ki vakolathoi agenti andozro oid ba pardokht namudani andozho az manbai pardokhti daromadhoi gayrirezident dar Jumhurii Tojikiston amali menamoyad.

4) SHakhsi voqei – gayrirezident (az jumla shakhsi beshahrvand) dar mahalli istiqomati (buduboshi) muvaqqatiash dar Jumhurii Tojikiston, ki dar varaqai muhojirati hamin shakhsi voqei nishon doda shudaast. Agar tibqi muqarraroti sanadi huquqii baynalmilali mavjudiyati varaqai muhojirati peshbini nashuda boshad, pas mahalli buduboshi shakhsi voqei – gayrirezident dar Jumhurii Tojikiston mahalle etirof meshavad, ki dar arizai ba maqomoti andoz peshnihodshuda nishon doda shudaast.

5) SHakhsi voqei yo huquqi, az jumla gayrirezidente, ki faoliyatash mutobiqi sarkhati panjumi qismi 4 moddai 13  Kodeksi mazkur hamchun muassisai doimii shakhsi huquqi – gayrirezident barrasi karda meshavad, uhdador ast dar davomi 10 ruzi taqvimi az sanai ba imzo rasonidani sozishnoma (shartnoma, qarordod) bo shariki khud yo dar davomi 10 ruzi taqvimi az sanai amalan ogoz namudani chunin faoliyat bo maqsadi ba shakhsi huquqi – gayrirezident dodani raqami mushakhkhasi andozsuporanda ba maqomoti andoz dar borai ba hisob guzoshtani  sharikash-shakhsi huquqi-gayrirezident ariza peshnihod namoyad.

6) Sanai ogozi amali namudani faoliyati gayrirezident dar Jumhurii Tojikiston yake az ruzhoi zerin etirof meshavad:

a) ruzi bastani qarordod (shartnoma, sozishnoma);

– baroi ijroi korho (khizmatrasoniho) dar Jumhurii Tojikiston;

– baroi dodani vakolati az nomi vay (gayrirezident) amal namudan dar Jumhurii Tojikiston;

– baroi ba dast ovardani molho dar Jumhurii Tojikiston bo maqsadi tahvili minbadai onho;

– baroi amali namudani faoliyati yakjoya (ishtirok namudan dar shirkati oddi);

– baroi ba dast ovardani korho (khizmatrasoniho) bo maqsadi amali namudani faoliyat dar Jumhurii Tojikiston;

b) sanai bastani shartnomai (qarordodi) mehnati yo digar shartnomai doroi khususiyati grajdaniihuquqi bo shakhsi voqei dar Jumhurii Tojikiston;

v) sanai bastani shartnoma (shartnomai kharidu furush, shartnoma dar borai ijorai molu mulk), ki ba kushodani idora (ofis) ishora mekunad;

g) dar holati mavjud budani yakchand sharti hamin qism, ruzi ogozi faoliyat dar Jumhurii Tojikiston ruzi az qarordodhoi (shartnomahoi, sozishnomahoi) peshbinishuda bastani yakuminash (az hama avvalinash) ba hisob meravad.

7) Namoyandagihoi diplomati va namoyandagihoi ba onho barobarkardashudai davlathoi khoriji, ki dar Jumhurii Tojikiston akkreditatsiya shudaand, dar mahalli joygirshavii namoyandagihoi diplomati va ba onho barobarkardashuda dar asosi ariza va (yo) ittilooti az Vazorati korhoi khorijii Jumhurii Tojikiston giriftashuda.

  1. Bahisob guzoshtani shakhsoni voqei va huquqi – gayrirezidentho, ki faoliyatashonro dar Jumhurii Tojikiston be tasis dodani filial, namoyandagi amali menamoyand, asos baroi az jonibi onho mustaqilona pardokht namudani andozho shuda nametavonad, agar Kodeksi mazkur tartibi digarero muqarrar nakarda boshad.
  2. Maqomoti andoz ba fehrist malumoti zerinro vorid menamoyand:

– dar borai shakhsi voqei, az jumla shahrvandi khoriji yo shakhsi beshahrvand – dar mahalli istiqomat va (yo) buduboshi muvaqqatii u;

-dar borai shakhsi huquqi – rezident, filial va namoyandagii on, filial va namoyandagii shakhsi huquqi – gayrirezident – dar mahalli joygirshavii on;

-dar borai shakhsi huquqi – gayrirezidente, ki faoliyatashro dar Jumhurii Tojikiston tavvasuti muassisai doimi be tasis dodani filial, namoyandagi amali menamoyad – dar mahalli agenti vobasta – shakhse, ki vakolathoi muassisai doimii gayrirezidentro amali menamoyad;

-dar borai shakhsi voqei va huquqi – gayrirezidente, ki kogazhoi qimatnok, hissai ishtirok, molu mulki gayrimanqulro dar Jumhurii Tojikiston mekharad (mefurushad) – dar mahalli joygirshavii in molu mulk  va (yo) rezidente, ki vakolati peshbarandai fehristi sohibmulkoni kogazhoi qimatnok va (yo) hissai ishtiroki zikrgardidai rezidentero, ki dar Jumhurii Tojikiston molu mulki gayrimanqulro mekharad (mefurushad);

-dar borai namoyandagii diplomati va namoyandagii ba on barobarkardashudai davlati khoriji, tashkiloti baynalmilalii dar Jumhurii Tojikiston akkreditatsiyashuda – dar mahalli joygirshavii namoyandagii diplomati va namoyandagii ba on barobarkardashuda, tashkiloti baynalmilali;

-dar borai gayrirezidente, ki faoliyatashro be tasis dodani filial, namoyandagi tavvasuti muassisai doimi amali menamoyad – dar mahalli baqaydgirii shakhse, ki vakolathoi muassisai doimii gayrirezidentro amali menamoyad;

-dar borai gayrirezidente, ki dar tashkilothoi qarzi – rezidenton hisob mekushoyad – dar mahalli joygirshavii tashkiloti qarzi –  rezident (agenti andoz);

-dar borai vositahoi naqliyoti havoi va digar vositahoi naqliyot – dar mahalli joygirshavii moliki onho;

-dar borai molu mulki gayrimanqul, qitahoi zamin – dar mahalli amalan voqeii onho.

  1. Ba fehrist malumot dar borai shakhsi voqei hangomi ba sinni 16-solagi rasidanash dar asosi arizai in shakhs vorid karda meshavad. Dar holati ba vujud omadani uhdadorii andozii shakhsi voqeii ba sinni 16-solagi narasida, ba fehristi andozsuporandagon, inchunin malumot dar borai agenti andozi (namoyandai qonuni yo vakolatdori) in shakhs niz vorid karda meshavad.
  2. Ba fehrist vorid namudani malumot dar borai shakhsone, ki mutobiqi Qonuni Jumhurii Tojikiston «Dar borai baqaydgirii davlatii shakhsoni huquqi va sohibkoroni infirodi» az qaydi davlati guzashtaand, tibqi tartibi zerin amali karda meshavad:

-malumoti ibtidoi – dar jarayoni baqaydgirii davlati;

-malumoti baqaydgiri (malumot dar borai oinnomai shakhsi huquqi, nizomnomai filial va namoyandagii shakhsi huquqi – rezident yo gayrirezident) – dar davomi 30 ruzi kori pas az sanai baqaydgirii davlati dar asosi ittilooti andozsuporanda;

-digar malumoti baroi nazorati andoz zarur – dar davomi 5 ruzi kori pas az ba vujud omadani holathoi dakhldor (kushodani hisobho dar tashkilothoi qarzi, giriftani ijozatnoma yo konsessiya,  faoliyat dar mintaqai ozodi iqtisodi va digar ittiloot tibqi Kodeksi mazkur) dar asosi ittilooti andozsuporanda.

  1. Arizai digar shakhsoni huquqi, filialho va namoyandagihoi shakhsoni huquqii khorijie, ki dar qismi 9 hamin moddapeshbini nashudaand, dar borai ba hisob guzoshtani onho ba sifati andozsuporandagon va (yo) obekti andozbandi va (yo) obekte, ki bo andozbandi aloqamand meboshad, ba maqomoti andozi mahalli joygirshavii onho dar davomi 30 ruzi kori pas az guzaronidani baqaydgirii davlati (pas az ogozi faoliyati gayrirezident) peshnihod karda meshavad.
  2. Ariza dar borai tagyir dodani malumot dar borai baqaydgirii shakhsone, ki dar qismi 9 hamin moddapeshbini nashudaand, ba maqomoti andozi mahalli bahisobgirii onho dar davomi 10 ruzi taqvimi peshnihod karda meshavad.
  3. Dar holati barhamdihii (qat gardidani faoliyat, aznavtashkildihii) shakhsone, ki dar qismi 13hamin moddapeshbini nashudaand, favt yo mahdud kardani qobiliyati amal az jonibi shakhsi voqei, az bahisobgirii andozi barvardan az jonibi maqomoti dakhldori andoz dar asosi malumoti voridshuda anjom doda meshavad.
  4. Ariza dar borai bahisobgirii molu mulki gayrimanqul, vositahoi naqliyot va digar obekthoi andozbandi yo obekthoi bo andozbandi aloqamand dar mahalli joygirshaviashon az jonibi andozsuporanda dar davomi 10 ruzi pas az ba vujud omadani holathoi dakhldor peshnihod karda meshavad.
  5. Dar holati baroi andozsuporanda ba vujud omadani mushkilihoi vobasta ba muayyan namudani mahalli ba hisob guzoshtan, dar asosi ittilooti peshnihodnamudai u maqomoti andozi mahalli istiqomati shakhsi voqei yo mahalli joygirshavii andozsuporanda – shakhsi huquqi qarori dakhldor qabul menamoyand.
  6. Maqomoti andoz huquq dorand dar asosi dalelho va malumoti dar ikhtiyordoshtaashon, ki az jonibi maqomoti dakhldori davlati ba onho peshnihod shudaand, inchunin ittilooti ba onho dastrasshuda, ki baroi maqsadhoi bahisobgiri zarur va kifoya meboshad, mustaqilona (to lahzai az jonibi andozsuporanda peshnihod namudani ariza) ba bahisobgiri guzoshtani andozsuporandagonro dar maqomoti andoz tamin namoyand.
  7. Bahisobgirii andozsuporanda dar davomi 3 ruzi kori amali karda meshavad.
  8. Faoliyat biduni bahisobgiri ba sifati andozsuporanda dar maqomoti andoz metavonad muvofiqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston baroi ba javobgari kashidan asos shavad.
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