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Faoliyat dar asosi shahodatnoma

Qoidahoi andozbandii sohibkoroni infirodie, ki dar asosi patent yo shahodatnoma faoliyat menamoyand

(qarori Hukumati JT az 03.08.2013 № 361, az 25.01.2017 № 45)

  1. Sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda doroi huquqi istifodai mehnati kiroya buda, metavonad tamomi namudhoi faoliyati sohibkoriro, ki qonunguzorii Jumhurii Tojikiston va (yo) Qoidahoi mazkur mahdud nakardaast, anjom dihad.
  2. Andozbandii daromadhoi shakhsoni voqei, ki faoliyati sohibkoriro dar asosi shahodatnoma amali menamoyand, muvofiqi nizomhoi makhsusi andozbandii muqarrarnamudai Kodeksi andozi Jumhurii Tojikiston tatbiq karda meshavand. Sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda vazifador ast elomiyahoi (hisobhoi) andozro tibqi talaboti Kodeksi andozi Jumhurii Tojikiston peshnihod namoyad.
  3. Uhdadorihoi andozii sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda az natijai faoliyati sohibkorii u vobasta meboshad. 1amzamon meeri andozi ijtimoii chunin sohibkori infirodi novobasta az daromadi badastomada nametavonad az andozai haddi ziyodtarini andozi ijtimoi, ki baroi sohibkoroni infirodii dar asosi patent faoliyatkunanda bo nazardoshti tatbiqi koeffitsienthoi mintaqavi muqarrar shudaast, kamtar boshad (qarori Hukumati JTaz 03.08.2013 № 361).
  4. Sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda uhdador ast, ki bahisobgirii muhosibavii daromadho va kharojothoi sohibkorii khudro tibqi tartibi soddakardashuda, ki Vazorati moliyai Jumhurii Tojikiston dar muvofiqa bo maqomi vakolatdori davlati tasdiq mekunad, amali namoyad.
  5. Dar holati hisobarobarkuni bo puli naqd sohibkori infirodi vazifador ast, ki tibqi tartibi muqarrarshuda moshinhoi nazorati-khazinaviro bo khotiroti fiskali istifoda barad.
  6. Daromadi umumii solonai sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda az hamai namudhoi faoliyati amalishavandai on nametavonad az 500 hazor somoni ziyod boshad.
  7. Sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda nametavonad vohidhoi makhsus doshta boshad.
  8. Agar qonunguzorii Jumhurii Tojikiston tartibi digarero muqarrar nakarda boshad, sohibkori dar asosishahodatnoma faoliyatkunanda metavonad hamai namudi faoliyatro anjom dihad, ba istisnoi:

a)  istehsoli molhoi zeraksizi (ba istisnoi nushokihoi gayrispirti) va amali namudani faoliyati zeraksizi;

b)  faoliyati iqtisodii khoriji (ba istisnoi voridot va sodiroti molhoi niyozi mardum ba mablagi to 500 hazor somoni) (qarori 1ukumati JTaz 03.08.2013 № 361);

v)  faoliyati bonki yo namudhoi alohidai amaliyoti bonki, faoliyati sugurtavi, faoliyat oid ba idorakunii fondhoi sarmoyaguzori, faoliyati kasbi dar bozori kogazhoi qimatnok (qarori 1ukumati JTaz 25.01.2017№ 45X

g)   faoliyat doir ba istifodabarii qari zamin;

d)  qabul, korkard va (yo) tahvili metallhoi qimatbaho va sanghoi qimatbaho, digar metallho, konsentrat, ohanpora va madanho;

e)  furushi suzishvori, gazi moe va tabii, tasisi bozorho, mehmonkhonaho (qarori 1ukumati JTaz 03.08.2013 № 36);

j) tashkili sekhhoi ohangudozi (qarori 1ukumati JT az 03.08.2013 № 361).

  1. Dar holate, ki dar davomi soli taqvimi daromadi umumii sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda az 500 hazor somoni ziyod gardad, in sohibkori infirodi vazifador ast, ki ba maqomoti andozi mahali bahisobgirii baqaydgirii khud malumot peshnihod namuda, faoliyati khudro hamchun sohibkori infirodi az sanai 1 mohi minbada tibqi tartibi muqarrargardida qat namoyad. Sohibkori mazkur metavonad faoliyati khudro dar asosi nizomi digari andozbandii muqarrarnamudai qonunguzorii andoz hamchun shakhsi huquqi idoma dihad.
  2. Vayron kardani talaboti Qoidahoi mazkur baroi kashidan ba javobgarie, ki qonunguzorii Jumhurii Tojikiston peshbini namudaast, asos meboshad.

Bobi 4 khorij karda shud (qarori 1ukumati JTaz 25.01.2017 № 45).

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