Daromade, ki dar mamlakathoi doroi andozbandii imtiyoznok girifta shudaast

Moddai 131-i Kodeksi Andoz. Daromade, ki dar mamlakathoi doroi andozbandii imtiyoznok girifta shudaast

1. Agar rezident mustaqiman yo gayrimustaqim doroi ziyoda az 10 foizi fondi oinnomavi yo ziyoda az 10 foizi sahmiyaho bo huquqi ovozi korkhonai khoriji boshad, ki dar navbati khud dar mamlakati doroi andozbandii imtiyoznok daromad megirad, yak qismi chunin daromad, ki ba rezident taalluq dorad, ba daromadi (foidai) andozbandishavandai vay (rezident) dokhil karda meshavad.
2. Davlati khoriji davlati doroi andozbandii imtiyoznok hisobida meshavad, agar:

-meyori andoz dar on nisbat ba meyori muvofiqi Kodeksi mazkur muqarrarshuda, 30 foiz kam boshad;

-dar on qonunho dar borai makhfi nigoh doshtani malumoti moliyavi yo malumot dar borai shirkatho amal mekunand, ki imkoniyat medihand sirri sohibi voqeii molu mulk yo girandai daromad (foida) makhfi nigoh doshta shavad.