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Daromadho dar shakli muzdi mehnat

Moddai 99-i Kodeksi Andoz. Daromadho dar shakli muzdi mehnat

  1. Hama guna pardokhtho, manfiatho yo podoshho, az jumla dar shakli moddi va gayrimoddi, ki ba foidai shakhsoni voqei pardokht meshavad, novobasta ba shakl va mahalli pardokht daromade hisob meshavad, ki dar shakli muzdi mehnat girifta shudaast, az jumla:

-daromadho az mehnati kiroya;

-daromadho az khizmatrasoni (ijroi kor) mutobiqi shartnomai khususiyati grajdanii  huquqi doshta yo be chunin shartnomaho, az jumlapodoshpuliho az shartnomahoi muallifi, ba istisnoi shartnomahoe, ki mavzui onho guzarishi huquqi molikiyat yo ba digar shakhs dodani huquqi molumulki meboshad;

-daromadho az mehnati kiroyai peshina, ki dar shakli nafaqa yo digar shakl girifta meshavand yo daromadho az mehnati kiroyai minbada.

  1. Daromade, ki andozsuporanda dar shakli muzdi mehnat giriftaast, shaklhoi zerini pardokhti aslro (naturaliro) dar bar megirad:

-pardokhti muzdi mehnat dar shakli asli (naturali);

-arzishi molu mulke, ki roygon doda meshavad. Arzishi korhoi (khizmatrasonihoi) roygon ijroshuda dar hajmi kharojote muayyan karda meshavad, ki binobar ijroi chunin korho, khizmatrasoniho sarf shudaand;

-az jonibi korfarmo pardokht gardidani arzishi molho, ijroi korho, khizmatrasoniho, ki kormand az shakhsoni seyum giriftaast.

  1. Baroi maqsadhoi qismi 1 hamin modda arzishi manfiati andozsuporanda ba mablaghoi zerin bo tarhi hama guna pardokhthoi khudi andozsuporanda baroi giriftani in manfiat barobar meboshad:

-hangomi giriftani qarz tibqi meyori foizi pasttar az meyori bozori baroi chunin namudi qarzho – mablagi barobar ba foizhoe, ki boyad tibqi meyori bozoripardokht shavand;

– hangomi furukhtan yo roygon dodani molho, ijroi korho yo khizmatrasoniho – arzishi bozorii chunin molho, ijroi korho yo khizmatrasoniho;

-hangomi giriftani kumak baroi tahsili kormand yo shakhsoni dar taminoti u qarordoshta (ba istisnoi barnomahoi tayyori, ki bevosita ba ijroi uhdadorihoi kormand aloqamandand) – baroi kumakgiranda arzishi kumaki giriftashuda;

-dar holati ba kormand jubron kardani kharojote, ki bevosita ba mehnati kiroyai u aloqamand nestand – mablagi jubron;

-hangomi bakhshidani qarz yo uhdadorii kormand dar nazdi korfarmo – mablagi qarz yo uhdadorii bakhshidashuda;

-hangomi pardokhti podoshi sugurtavi tibqi shartnomahoi sugurtai hayot va salomati va digar mablaghoi shabeh az jonibi korfarmo – arzishi chunin podoshi sugurtavi yo mablagho baroi korfarmo;

-dar digar holatho – arzishi bozorii manfiat.

  1. Daromadi umumii kormand jubroni kharojoti safarhoi khizmatiro mutobiqi meyorhoi dar sanadhoi meyorii huquqii dakhldor muqarrarshuda, inchunin jubroni kharojoti safarhoi khizmatiro az jonibi tashkilothoi baynalmilali va muassisahoi onho, fondho, tashkilothoi gayrihukumati – gayrirezident az hisobi mablaghoi shakhsoni dar bolo nombarshuda dar bar namegirad.
  2. Daromadi umumi pardokhthoi namoyandagi va digar kharojoti shabehro (baroi guzaronidani jashnho, joygironii mehmonon va gayra), ki shakhsi voqei giriftaast, dar bar namegirad.
  3. Pardokhti moddi (gayrimoddi), arzishi foidaho, pardokhtho va kharojoti korfarmo ba foidai shakhsoni voqei, ki dar qismhoi 2 va 3 hamin modda nombar shudaand, mablagi andozi aksiz, andoz az arzishi ilovashuda va hama guna digar andozero dar bar megirand, ki korfarmo boyad vobasta ba ahdi arzishdoshta pardokht namoyad.
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