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Davomnoki va vaqti guzaronidani sanjishhoi andoz

Moddai 30-i Kodeksi Andoz. Davomnoki va vaqti guzaronidani sanjishhoi andoz

  1. Muhlati guzaronidani sanjishhoi andozi dar amrnomai dodashuda zikrshavanda naboyad az lahzai peshnihodi amrnoma az 30 ruzi kori ziyod boshad, agar dar hamin modda tartibi digar muqarrar nashuda boshad.
  2. Muhlati guzaronidani sanjishi hujjatii andoz baroi shakhsoni huquqi, ki doroi vohidhoi alohida meboshand va gayrirezidenthoe, ki faoliyatashonro ba vositai muassisahoi doimi amali menamoyand, dar surati mavjud budani ziyoda az yak mahalli joygirshavi dar Jumhurii Tojikiston, inchunin baroi andozsuporandagone, ki dar bahisobgirii noziroti andozi andozsuporandagoni kalon qaror dorand, az 60 ruzi kori ziyod buda nametavonad. Maqomi vakolatdori davlati metavonad muhlati sanjishi hujjatii andozroba muhlati to 30 ruzi kori daroz namoyad.
  3. Muhlati guzaronidani sanjishi hujjatii andozi andozsuporandae, ki subekti sohibkorii khurd meboshad, naboyad az 10 ruzi kori ziyod boshad.
  4. Muhlati guzaronidani sanjishi amaliyoti nametavonad az 15 ruzi kori ziyod boshad. Sanjishi amaliyoti nisbat ba andozsuporandai alohida naboyad az chor soati kori ziyod davom kunad.
  5. Jarayoni muhlati guzaronidani sanjishi andoz dar fosilai bayni lahzahoi ba andozsuporanda peshnihod namudani talabnoma oid ba peshkash namudani hujjatho va peshnihodi hujjathoi talabshuda az jonibi andozsuporanda hangomi guzaronidani sanjishi hujjatho, inchunin dar fosilai qabuli malumot va hujjatho az shakhsoni seyum bo darkhosti maqomi andoz bozdoshta meshavad. Bozdoshtan va barqaror namudani jarayoni muhlati guzaronidani sanjishi andoz dar daftari baqaydgirii sanjishhoi subekthoi khojagidor va dar amrnoma baroi guzaronidani sanjish qayd karda meshavad. Muhlati bozdoshtan ba muhlati sanjishi andoz dokhil karda nameshavad.
  6. Sanjishi andoz metavonad tanho dar vaqti kori va ruzhoi korii muqarrarshuda guzaronida shavad. Dar holati amali namudani faoliyati sohibkori (istehsol va (yo) furushi molho, korho, khizmatrasoni) dar vaqti digar, sanjishi andoz inchunin metavonad dar in vaqt guzaronida shavad. Agar vaqti korii maqomoti andoz va andozsuporanda muvofiq naboshad, sanjishi andoz metavonad dar vaqti korii andozsuporanda guzaronida shavad.
  7. Maqomoti andoz dar subekthoi khojagidore, ki faoliyati onho khususiyati mavsimi dorad, dar chunin holatho sanjishhoi naqshavii hujjatii andozro guzaronida nametavonand:

-dar khojagihoi istehsolkunandai mahsuloti kishovarzi dar mavsimi kishtukor az 1-umi aprel to 1-umi iyun va dar mavsimi jamovarii hosil az 1-umi avgust to 1-umi noyabri soli taqvimi;

-dar korkhonahoi korkardi mahsuloti kishovarzi (mahsuloti zudvayronshavandai mevayu sabzavot) az 20-umi iyun to 20-umi oktyabri soli taqvimi.

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