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Faoliyati ehsonkori (khayriyakuni)

QONUNI JUMHURII TOJIKISTON

Dar borai faoliyati ehsonkori

(Akhbori Majlisi Olii Jumhurii Tojikiston  soli  2003, №4, mod.148)

Bo maqsadi rivoj dodani ehsonkori dar Jumhurii Tojikiston Qonuni mazkur asoshoi huquqii tanzimi faoliyati ehsonkoriro muqarrar namuda, shaklho, maqsadhoi asosi va rohu vositahoi imkonpaziri dastgirii onro az jonibi maqomoti hokimiyati davlati va mahalli muayyan mekunad, hamchunin khususiyathoi tasisi tashkilothoi ehsonkori va faoliyati onhoro bo rohi havasmandgardonii iqtisodi va manavii subekthoi dar faoliyati ehsoikori ishtirok doshta, dastgiri mekunad.

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Bobi 1. Muqarraroti umumi 

Moddai 1. Qonunguzori dar borai faoliyati ehsonkori

Qonunguzorii Jumhurii Tojikiston dar borai faoliyati ehsonkori ba Konstitutsiyai (Sarqonuni) Jumhurii Tojikiston asos yofta, az Qonuni mazkur, digar sanadhoi meyorii huquqii Jumhurii Tojikiston va sanadhoi huquqii baynalmilalie, ki Jumhurii Tojikiston etirof kardaast, iborat meboshad.

Moddai 2. Mafhumhoi asosi

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda burda meshavand:

Faoliyati ehsonkori faoliyati ikhtiyorii shakhsoni voqei va huquqiest, ki bo rasonidani kumaki (dastgirii) moddi yo digar namudi kumak, az jumla ba tarzi begarazona (roygon yo bo sharthoi imtiyoznok) ba shakhsoni voqeii muhtoji chunin yori yo shakhsoni huquqie, ki bevosita mashguli chunin   yorirasoniand, az jumla ba tashkilothoi ehsonkori dodani molu amvol va mablaghoi puli, begarazona ijro namudani korho va rasonidani khizmat, yo faoliyati ilmi, talimi, marifati yo digar shakli faoliyat, ki ba manfiati jamiyat ba amal barovarda meshavad, aloqamand meboshad.

Tashkiloti ehsonkori tashkiloti gayridavlati, gayritijoratiest, ki bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston tasis shuda, baroi ijroi maqsadhoi ehsonkori barpo gardidaast va maqsadi asosii faoliyati on ehsonkori buda, ba manfiati jamiyat yo shakhsoni alohida amali megardad.

Barnomai ehsonkori majmui chorabiniho bo maqsadi amali gardonidani faoliyati ehsonkori oidi halli maslahoi aniqi ijtimoi, ki javobgui vazifahoi oinnomavii tashkilothoi ehsonkori meboshand. Barnomai ehsonkori smetai ehtimolii daromadho va kharojothoi naqshaviro darbar megirad, ki bevosita baroi nigahdorii tashkiloti ehsonkori (az on jumla maoshi kormandone, ki dar amaligardonii barnomaho band hastand) ravona karda meshavad.

Ehsonkoron shakhsoni voqei va huquqie meboshand, ki faoliyati ehsonkoriro bo chunin shaklho ba jo meorand:

– begarazona (roygon yo bo sharthoi imtiyoznok) dodani molu amvol, az on jumla mablaghoi puli va obekthoi molikiyati aqloni hamchun molikiyat;

– begarazona (roygon yo bo sharthoi imtiyoznok) dodani huquqi sohibi namudan, istifoda va ifodakunii hama guna obekthoi huquqi molikiyat doshta;

– begarazona (roygon yo bo sharthoi imtiyoznok) ijro namudani korho, rasonidani khizmat ba ehsonkoron – shakhsoni voqei va huquqi.

Ehsonkoron huquq dorand maqsadho va tartibi istifodabarii khayriyai khudro muayyan namoyand.

Ehsongirho shakhsoni voqei va huquqie, ki ba manfiati onho faoliyati ehsonkori amali gardonida meshavad.

Ikhtiyoriyon shakhsoni voqeie, ki faoliyati ehsonkoriro dar shakli mehnati roygon ba manfiati ehsongirho, az jumla ba manfiati tashkilothoi ehsonkori ba jo meorand. Tashkiloti ehsonkori metavonad kharojothoi ikhtiyoriyonro, ki bevosita ba faoliyati onho dar in tashkilot vobastaand (kharojoti safarhoi kori, rohkiro va gayra) pardokht namoyad.

Fondi ehsonkori tashkiloti beuzviyati ehsonkori, ki az tarafi shakhsoni voqei va (yo) huquqi dar asosi sahmi ikhtiyorii amvoli tasis doda shudaast va maqsad az on ehsonkorist.

Grantho amvole (az jumla mablaghoi pulie), ki ba shakhsoni voqei va tashkilothoi gayritijorati baroi amali gardonidani barnomaho va loihaho ba tarzi bebozgasht doda meshavand.

Hayriya kumaki ikhtiyorii bebozgashte, ki dar shakli puli va yo digar shakl ba tashkilothoi gayritijorati yo ba shakhsoni voqei, ki ba in kumak muhtojand, bo maqsadhoi ehsonkori ba tartibi muayyankardai Qonuni mazkur doda meshavad.

Jamiyathoi khojagidorie, ki tashkilothoi ehsonkori tashkil mekunand tashkilothoe, ki daromadi khudro ba maqsadi faoliyati ehsonkori ravona mekunand va muassisoni (ishtirokchiyoni) onho tanho tashkilothoi ehsonkori meboshand.

Moddai 3. Maqsadhoi faoliyati ehsonkori

Ba faoliyati ehsonkori inho dokhiland:

– dastgirii ijtimoi, mutobiqat va himoyai shakhsoni voqei, az jumla bekhtarkunii vazi moddi, ofiyati ijtimoii bekoron, kornoshoyamon, mayubon va digar shakhson, ki bo sababi khususiyathoi jismoni va aqlonii khud yo digar holatho mustaqilona huquq va manfiathoi khudro ba amal barovarda nametavonand;

– yori ba oilahoi serfarzand va kambizoat yo shakhsoni voqeii muhtoji mutobiqati ijtimoi yo hifzi ijtimoi;

– yori ba bachahoe, ki padaru modar (volidayn) nadorand, ba muassisahoi bachagona, inchunin digar tashkilothoe, ki chunin bachagonro nigohubin mekunand;

– yori ba modaronu kudakon oid ba musoidati himoyai onho;

– baland bardoshtani obru va maqomi oila dar jomea;

– yori ba mayubonu pironsolon yo tashkilothoe, ki ba nigohubini onho mashguland;

– yori ba zarardidagon az ofathoi tabii, ekologi, sanoati yo falokathoi digar, nizohoi ijtimoi, milli, mazhabi, inchunin qurbonihoi jazodihi (repressiya), gurezaho va muhojironi ijbori;

– dastgiri ba shakhsoni voqeii muhtoji yorii tibbi yo nigohubini makhsus dar shakli pardokhti muzdi khizmatrasonii tibbi yo khizmathoi vobasta ba on (az jumla kharojoti raftu omad to mahalli rasonidani chunin khizmat) yo ba tashkilothoi doroi maqomi muassisai tibbi;

– musoidat baroi faoliyat dar sohai peshgiri va hifzi salomatii shahrvandon, inchunin targiboti tarzi hayoti solim, behgardonii vazi   manaviyu ruhii shahrvandon;

– musoidat ba faoliyati muassisahoi sohai maorif, ilm, farhang, sanat, marifat va inkishofi manavii shakhsiyat, az jumla tasisi stipendiyaho;

– musoidati faoliyat dar sohai tarbiyai jismoni va varzishi ommavi;

– hifzi aholi va hifzi muhiti zist az oludashavi yo tasiri digari zararovar;

– yori ba muassisahoi penitensiari (islohoti), agar faoliyati onho baroi behbud bakhshidani sharoithoi nigohdori yo khizmatrasonii tibbii mahkumon ravona shuda boshand;

– musoidat baroi poydorii sulh, dusti, khamdigarfahmii bayni khalqho, peshgirii nizohoi ijtimoi, milli va mazhabi;

– hifz va dar holati munosib nigohdorii binoho, obektho va mintaqahoi doroi ahamiyati tarikhi, diniyu oini va farhangi;

– maqsadhoi digari ahamiyati ijtimoi doshta, ki mutobiqi qonunguzorii Jumhurii Tojikiston muqarrar karda shudaand.

Moddai 4. Huquq baroi faoliyati ehsonkori

SHakhsoni voqei va huquqi huquq dorand bemonea faoliyati ehsonkoriro dar asosi ikhtiyori va ozodii intikhobi maqsadhoi nafi umumi ba amal barorand.

SHakhsoni voqei va huquqi huquq dorand ozodona faoliyati ehsonkoriro alohida yo dar muttahidi, bo rohi tasisi tashkilothoi ehsonkori va yo be tasisi on ba amal barorand.

Hej kas huquqi mahdud kardani intikhobi ozodonai maqsadhoi faoliyati ehsonkori va tarzi ijroi onhoro, ki Qonuni mazkur muqarrar kardaast, nadorad.

Moddai 5. Ishtirokchiyoni faoliyati ehsonkori

Ishtirokchiyoni faoliyati ehsonkori inhoand:

– shakhsoni voqei va huquqi, ki faoliyati ehsonkoriro ba amal mebarorand, az jumla bo rohi dastgirii tashkiloti mavjuda yo tasisi tashkiloti navi ehsonkori (ehsonkoron, ikhtiyoriyon);

– shakhsoni voqei va huquqi, ki baroi manfiati onho faoliyati ehsonkori ba amal barovarda meshavad (ehsongirho).

Moddai 6. Tashkiloti ehsonkori

Tashkiloti ehsonkori – tashkiloti gayridavlati, gayritijoratie meboshad, ki ba maqsadhoi ijroi faoliyati ehsonkori tasis shuda, muvofiqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston hamchun tashkiloti ehsonkori ba qayd girifta shudaast.

Dar holati ziyod shudani qismi daromadi tashkiloti ehsonkori az kharojotho, on mablagi barziyod naboyad bayni muassisoni onho taqsim shavad, balki baroi amali gardonidani maqsadhoe, ki ba khotiri onho tashkiloti ehsonkori tasis shudaast, ravona karda meshavad.

Moddai 7. SHaklhoi tashkilothoi ehsonkori

Tashkilothoi ehsonkori ba shakli tashkilothoi jamiyati (ittihodiyaho), fondho, muassisaho va digar shaklho, ki qonunguzorii Jumhurii Tojikiston baroi faoliyati ehsonkori peshbini namudaast, tashkil karda meshavand.

Tashkiloti ehsonkori mumkin ast ba shakli muassisa tashkil yobad, agar muassisi on tashkiloti ehsonkorii digare boshad.

BOBI 2. TARTIBI TASHKILDIHI, AZNAVTASHKILDIHI VA BARHAMDIHII TASHKILOTI EHSONKORI

Moddai 8. Muassisoni tashkiloti ehsonkori

SHakhsoni voqei va huquqi, vobasta ba shaklhoi tashkiloti ehsonkori, muassisi on shuda metavonand.

Maqomoti hokimiyati davlati va hokimiyati mahalli, inchunin korkhonahoi davlati va muassisaho muassisi tashkiloti ehsonkori shuda nametavonand.

Moddai 9. Barpo kardani tashkiloti ehsonkori

Tashkiloti ehsonkori mumkin ast bo rohi tasis dodan yo bo rohi aznavtashkildihii shakhsi huquqi (muttahid, hamroh, taqsim, judo kardan, tabdil dodan) barpo karda shavad.

Barpo kardani tashkiloti ehsonkori bo rohi tasisdihi bo qarori muassison (muassis) amali gardonida meshavad.

Tashkiloti ehsonkori az lahzai ba qaydi davlati girifta shudanash mutobiqi qonunguzorii Jumhurii Tojikiston barposhuda ba hisob rafta, shakhsi huquqi ba shumor meravad.

Moddai 10. Oinnomai tashkiloti ehsonkori

Oinnomai tashkiloti ehsonkori boyad inhoro peshbini namoyad:

– nom, maqsad va vazifahoi tashkiloti ehsonkori;

– sokhtori tashkiloti ehsonkori, maqomoti rohbarikunanda va nazoratu taftishi tashkiloti ehsonkori;

– shartho va tartibi ba dast ovardan va gum kardani uzviyati tashkiloti ehsonkori, huquq va vazifahoi azoi tashkiloti mazkur dar tashkilothoe, ki uzviyat dorand;

– huquq va vazifahoi tashkiloti ehsonkori;

– salohiyat va tartibi tashkili maqomoti tashkiloti ehsonkori, muhlathoi vakolathoi onho, mahalli voqe gardidani maqomi doimamalkunanda;

– tartibi dokhil namudani tagyirot va ilovaho dar oinnomai tashkiloti ehsonkori;

– manbai tashkilyobii vositahoi puli va digar amvoli tashkiloti ehsonkori, huquqi tashkiloti ehsonkori va vohidhoi sokhtorii on dar idorakunii amvol;

– tartibi aznavtashkildihi va barham dodani tashkiloti ehsonkori;

– qoidahoi digare, ki qonunguzori peshbini kardaast.

Moddai 11. Ba qaydi davlati giriftani tashkiloti ehsonkori

Baqaydgirii davlatii tashkiloti ehsonkori, dar asos va bo tartibi muqarrarkardai qonunguzorii Jumhurii Tojikiston ba amal barovarda meshavad.

Az rui qarori maqomoti baqaydgiranda dar borai rad kardani baqaydgirii tashkiloti ehsonkori, inchunin sarkashi az baqaydgiri bo tartibi sudi shikoyat kardan mumkin ast.

Moddai 12. Maqomi olii idorakunii tashkiloti ehsonkori

Maqomi olii idorakunii tashkiloti ehsonkori, maqomi dastajamii on (majlisi umumi meboshad, ki bo tartibi muayyankardai oinnomai tashkiloti ehsonkori tashkil karda meshavad.

Qarorho dar borai barpo kardani tashkiloti ehsonkori va tasdiqi oinnomai on dar majlisi umumi qabul karda meshavand.

Ba vakolati istisnoii maqomi olii idorakunii tashkiloti ehsonkori inho dokhil meshavand:

– tagyir dodani oinnomai tashkiloti ehsonkori;

– sozmon dodani maqomoti ijroiyai tashkiloti ehsonkori, maqomoti nazorati-taftishoti va pesh az muhlat qat namudani faoliyati onho;

– tasdiqi barnomahoi ehsonkori;

– tasdiqi naqshai solona, bujeti tashkiloti ehsonkori va hisoboti solonai on;

– qabuli qarorho oid ba tasisi tashkilothoi tijorati va gayritijorati, oidi ishtirok dar chunin tashkilotho, kushodani filialho va namoyandagiho;

– qabuli qarorho oid ba aznavtashkildihi va barhamdihii tashkilothoi ehsonkori  (ba istisnoi fondhoi ehsonkori).

Azoyoni maqomoti olii tashkiloti ehsonkori va shakhsoni masuli tashkiloti ehsonkori huquq nadorand, ki vazifahoi shtatiro dar mamuriyati tashkilothoi tijorati va gayritijoratie, ki muassisi (ishtirokchii) onho hamin tashkiloti ehsonkori meboshad, ishgol namoyand.

Moddai 13. Aznavtashkildihi va barhamdihii tashkiloti ehsonkori

Aznavtashkildihi va barhamdihii tashkiloti ehsonkori bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston surat megirad.

Dar vaqti barhamdihii tashkiloti ehsonkori, amvoli boqimondai on, badi ijroi talaboti qarzkhohon (kreditorho), baroi maqsadhoi ehsonkori bo tartibi muqarrarkardai oinnoma, yo bo qarori komissiyai barhamdihi, agar tartibi istifodai amvoli tashkiloti ehsonkori dar oinnomai on peshbini nashuda boshad, istifoda meshavad.

BOBI 3. SHARTHO VA TARTIBI BA AMAL BAROVARDANI FAOLIYATI TASHKILOTI EHSONKORI

Moddai 14. Faoliyati tashkiloti ehsonkori

Tashkiloti ehsonkori huquq dorad faoliyatashro, ki baroi ijroi hadafhoi ba miyon guzoshtaash ravona shudaand, inchunin faoliyati ehsonkoriero, ki hamin Qonun peshbini kardaast, ba amal barorad.

Tashkiloti ehsonkori huquq dorad ba faoliyati jalbi zakhiraho va ijroi amaliyothoi gayritijorati mashgul shavad.

Tashkiloti ehsonkori huquq dorad faoliyati sohibkoriro tanho baroi hadafhoe, ki mahz baroi onho va ba hamin hadaf marbut tashkil shudaast, anjom dihad.

Bahri faroham ovardani sharoiti moddie, ki baroi badastovarii hadafhoyash zarur meboshad, tashkiloti ehsonkor huquq dorad jamiyathoi khojagidori tasis dihad. Ishtiroki tashkiloti ehsonkori dar jamiyathoi khojagidori yakjoya bo shakhsoni digar mumkin nest.

Tashkiloti ehsonkori haq nadorad mablagho va amvoli khudro baroi dastgirii hizbhoi siyosi, harakatho, guruhho va marakahoi siyosi sarf namoyad va istifoda barad.

Moddai 15. Filialho va namoyandagihoi tashkiloti ehsonkori

Tashkiloti ehsonkori huquq dorad dar doirai talaboti qonunguzorii Jumhurii Tojikiston dar hududi Jumhurii Tojikiston filialho tashkil dihad va namoyandagihoi khudro kushoyad.

Tashkili filialhoi tashkiloti ehsonkori va kushodani namoyandagihoyash dar qalamravi davlathoi khoriji, muvofiqi qonunguzorii in davlatho ba amal barovarda meshavad, agar tartibi digare dar shartnomahoi baynalmilalii etirofnamudai Jumhurii Tojikiston muqarrar nashuda boshad.

Filialho va namoyandagiho shakhsoni huquqi ba khisob nameravand va amvolero sohiband, ki tashkiloti ehsonkorii onhoro tashkil karda ba onho dodaast va dar asosi nizomnomai az tarafi onho tasdiq shuda amal mekunand. Amvoli filialho va namoyandagiho, dar balans alohidai onho, inchunin dar balansi tashkiloti ehsonkorii onhoro tasisdoda ba hisob girifta meshavad.

Rohbariyati filialho va namoyandagiho az tarafi maqomoti olii idorakunii tashkiloti ehsonkori tain karda meshavand va dar asosi bovarinomae, ki tashkiloti ehsonkori ba onho dodaast, amal mekunand.

Filialho va namoyandagiho faoliyati khudro az nomi tashkiloti ehsonkorii onhoro tasisdoda ba amal mebarorand. Tashkiloti ehsonkorie, ki filialu namoyandagihoro tashkil dodaast, baroi faoliyati onho masul meboshad.

Moddai 16. Ittihodiyahoi (assotsiatsiya va ittifoqho) tashkilothoi ehsonkori

Tashkilothoi ehsonkori, sarfi nazar az shakli tashkiliyu huquqiyashon, huquq dorand dar asosi shartnomahoi tasisi va oinomahoe, ki tashkilothoi ehsonkori qabul kardaand, baroi amali gardonidani hadafhoi oinnomaviashon, ittihodiyaho (assotsiatsiya va ittifoqho) tashkil dihand, ki onho tashkilothoi gayritijorati meboshand.

Azoi ittihodiyahoi (assotsiatsiya va ittifoqhoi) tashkilothoi ehsonkori mustaqiliyati khud va huquqi shakhsi huquqiro nigoh medorand.

Ittihodiyahoi (assotsiatsiya va ittifoqhoi) tashkilothoi ehsonkori, az rui uhdadorihoi azoi khud masuliyat nadorand. Azoi ittihodiyaho (assotsiatsiya va ittifoqho) az rui uhdadorihoi on ba andoza va muvofiqi tartibi dar hujjathoi tasisii ittihodiyaho (assotsiatsiya va ittifoqho) peshbinigardida masuliyati subsidiari dorand.

Tasis, faoliyat, aznavtashkildihi va barham dodani ittihodiyahoi (assotsiatsiya va ittifoqhoi) tashkilothoi ehsonkori, az on jumla bo ishtiroki ittihodiyahoi khorijii gayritijorati, bo tartibi   mutarrarnamudai qonunguzorii Jumhurii Tojikiston surat megirad.

Moddai 17. Manbahoi tashakkulyobii amvoli tashkiloti ehsonkori

Manbahoi tashakkulyobii amvoli tashkiloti ehsonkori inho shuda metavonand:

– pardokhti muassisoni tashkiloti ehsonkori;

– haqqi azogi (baroi tashkilothoi ehsonkorii az azoyon iboratbuda);

– khayriyai ehsonkori, az jumla khayriyai maqsadnok (granthoi ehsonkori), ki shakhsoni voqei va huquqi ba shakli pul yo mol dodaand;

– daromad az amaliyothoi gayritijorati;

– daromad az kogazhoi qimmatnok;

– voridot az faoliyati sohibkorie, ki muvofiqi hamin Qonun ijozat shudaast;

– voridot az faoliyati jalbi zakhiraho (guzaronidani marakahoi jalbi ehsonkoron va ikhtiyoriyon, tashkili chorabinihoi shavqangez, farhangi, varzishi, guzaronidani maraqahoi jamovarii khayriyai ehsonkori, lotoreyaho, auksionho) bo tartibi muqarrarkardai qonunguzorii Jumhurii Tojikiston, inchumin furushi amvol va khayriyai az ehsonkoron omada, muvofiqi khohishi onho;

– voridot az faoliyati jamiyathoi khojagidorie, ki tashkiloti ehsonkor tasis dodaast;

– mehnati ikhtiyoriyon;

– digar manbahoe, ki qonunguzorii Jumhurii Tojikiston peshbini kardaastu ba amali kardani faoliyati asosii tashkiloti ehsonkori vobastaast.

Moddai 18. Amvoli tashkiloti ehsonkori

Dar tashkiloti ehsonkori hamchun molikiyat yo bo huquqi digari amvoli buda metavonand: binoho, inshoot, tajhizot, mablaghoi puli, kogazhoi qimmatnok, zakhirahoi ittilooti, natijai faoliyati aqloni va navhoi amvoli digar, agar qonunguzorii Jumhurii Tojikiston tartibi digarero muayyan nakarda boshad.

Tashkiloti ehsonkor metavonad bo molikiyati khud yo amvoli digari dar ikhtiyorash buda dodu girift namoyad, ba sharte, ki ba talaboti qonunguzorii Jumhurii Tojikiston, oinnomai tashkilot va huquqi ehsonkor mukholifat nakunad.

Tashkiloti ehsonkor huquq nadorad baroi pardokhti haqqi mehnati kormandoni mamuriyu idoraviash besh az 20 foizi mablaghoi moliyavii dar soli moliyavii tashkilot sarfshavandaro kharj namoyad.

Dar mavride, ki ehsonkor yo barnomai ehsonkori tartiboti digar muqarrar karda boshad, na kamtar az 80 foizi khayriyai ehsonkori ba shakli pul boyad baroi maqsadhoi ehsonkorii dar davomi soli in khayriyaro giriftaash istifoda gardad. Hayriyai ba shakli mol omada boyad baroi maqsadhoi ehsonkori dar davomi yak soli giriftani on istifoda shavad, agar ehsonkor yo barnomai ehsonkori tartibi digarero muqarrar nakarda boshad.

Amvoli tashkiloti ehsonkori ba muassisoni (azoi) in tashkilot nisbat ba shakhsoni digar bo sharthoi imtiyoznok doda shudanash mumkin nest (bo rohi furush, pardokhti narkhi mol, kor, khizmat va shaklhoi digar).

Moddai 19. Harojoti mablaghoi tashkilothoi ehsonkori

Mablaghoi tashkilothoi ehsonkori mumkin ast baroi maqsadhoi ehsonkori va nigahdorii tashkiloti ehsonkori ravona karda shavand. Harojoti nigahdorii tashkilot mumkin ast masorifi zaylro darbar girad:

– maoshi kormandoni mamuriyu idori;

– hissajudokuni baroi maosh;

– kharojoti daftardoriyu khojagi;

– kharojoti safarhoi khizmati;

– kharidorii tajhizot va asbobu anjom;

– tamiri asosi va jori;

– pardokhti ijora;

– kharojothoi digar (hisobbarobarkuni bo bujet, fondhoi gayribujeti va gayraho).

Hayriyahoi maqsadnoki baroi amali kardani barnomahoi ehsonkori ravona gardida, tibqi sharthoi hamin khayriya istifoda meshavand.

Mahdudkunii kharojoti maosh baroi pardokhti haqqi mehnati shakhsoni dar barnomahoi ehsonkori bandbuda, dakhl nadorad.

Mablaghoi baroi darji hisoboti faoliyati tashkiloti ehsonkori, hamchunin baroi guzaronidani taftishi khatmii auditorii faoliyati fondhoi ehsonkori sarfgardida, hamchun kharojoti maqsadhoi ehsonkori hisobida meshavand.

Judo kardani mablag az bujeti jumhuriyavi, mahalli va fondhoi maqsadnoki davlati, baroi tashkiloti ehsonkori man ast.

Moddai 20. Barnomai ehsonkori

Barnomai ehsonkori az majmui chorabinihoe iborat ast, ki maqomi olii idorakunii tashkiloti ehsonkori muqarrar kardaast va baroi halli vazifahoi mushakhkhasi maqsadhoi oinnomavii in tashkilot muvofiqand.

Barnomai ehsonkori smetai voridoti ehtimoli va kharojoti ba naqsha giriftashavandaro (bo nazardoshti pardokhti haqqi mehnati shakhsoni dar amaligardonii barnomai ehsonkori shirkatkunanda) darbar girifta, marhila va muhlathoi amaligardonii onro muqarrar menamoyad.

Baroi bo mablag tamin kardani barnomahoi ehsonkori (bo nazardoshti kharojoti taminoti moddiyu tekhniki, tashkili, pardokhti haqqi mehnati shakhsoni dar amaligardonii barnomahoi ehsonkori shirkatkunanda va digar kharojoti ba amaligardonii barnomai ehsonkori aloqamand) boyad na kamtar az 80 foizi daromadi soli moliyavi istifoda burda shavad. Hangomi ijroi barnomahoi ehsonkorii darozmuddat, mablaghoi badastomada, dar muhlathoi muqarrarnamudai in barnomaho istifoda megardand.

BOBI 4. KAFOLATI DAVLATI BA FAOLIYATI EHSONKORI

Moddai 21. Dastgirii davlatii faoliyati ehsonkori

Huquq va manfiathoi qonunii shakhsoni voqei va huquqi – ishtirokdoroni faoliyati ehsonkoriro, ki bo qonunguzorii Jumhurii Tojikiston peshbini shudaand, az jonibi davlat kafolat doda, tamin karda meshavand.

SHakhsoni mansabdore, ki ba amali shudani huquqhoi shakhsoni voqei va huquqi dar ijroi faoliyati ehsonkori mone meshavand, bo tartibi muqarrarkardai qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

Maqomoti hokimiyati davlati va hokimiyati mahalli, ahamiyati ijtimoii ehsonkoriro etirof namuda, metavonand ishtirokchiyoni faoliyati ehsonkoriro dar shakli zayl dastgiri kunand:

– peshnihod baroi dodani nishonhoi fakhri va mukofotho;

– dodani imtiyozho oidi pardokhti andoz, bojhoi gumruki va digar pardokhtho mutobiqi qonunguzorii Jumhurii Tojikiston;

– dar asosi ozmun, bo mablag taminkunii barnomahoi ehsonkori;

– bepul yo bo nazardoshti imtiyozho ba molikiyati tashkilothoi ehsonkor voguzor kardani amvoli davlati yo mahalli, dar jarayoni gayridavlatikunoni yo khususigardoni bo tartibi peshbininamudai qonunguzori.

Bo maqsadi dastgirii faoliyati ehsonkori, amali gardonidani hamkorii maqomoti hokimiyati davlati, hokimiyati mahally va tashkilothoi ehsonkori, mumkin ast shurohoi (kumitahoi) dastgirii ehsonkoriro dar hayati namoyandahoi maqomoti hokimiyati qonunguzori va ijroiya, tashkilothoi ehsonkori va tashkilothoi jamiyati, khodimoni jamiyati tashkil dihand. In shuroho (kumitaho) nisbat ba ishtirokdoroni faoliyati ehsonkori, vakolati hokimiyatiro doro nestand. Qarorhoi onho khususiyati tavsiyavi dorad.

Moddai 22. Nazorat ba faoliyati tashkiloti ehsonkori

Maqomi davlatie, ki tashkiloti ehsonkoriro ba kayd giriftaast, ba rioyai qoidahoi oinnoma oid ba maqsadhoi faoliyati ehsonkori nazorat mekunad. Tashkiloti ehsonkori bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston bahisobgirii muhosibi mebarad.

Tashkiloti ehsonkor baroi dastras namudani hisoboti solonai khud, az jumla ba vositahoi akhbori omma imkoniyati bemonea medihad.

Malumot dar borai andoza va sokhtori daromadhoi tashkiloti ehsonkori, inchunin malumot oidi andozai amvol, kharojoti on, shumorai kormandon, maoshi onho, jalbi ikhtiyoriyon sirri tichorati shuda nametavonad.

Nazorat az boloi faoliyati tashkiloti ehsonkori az tarafi maqomoti nazorati davlati, dar doirai salohiyatashon ba amal barovarda meshavad.

Bahsho bayni tashkiloti ehsonkori va shakhsoni voqeiyu huquqi, ki ba in tashkilot baroi haddafhoi ehsonkori mablag dodaand, oidi istifodai in mablagho bo tartibi sudi khallu fasl meshavand.

BOBI 5. MUQARRAROTI HOTIMAVI 

Moddai 23. Ba amal barovardani faoliyati ehsonkorii baynalmilali

Ishtirokdoroni faoliyati ehsonkori metavonand bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston va shartnomahoi baynalmilalii etirofnamudai Tojikiston faoliyati baynalmilalii ehsonkoriro ba amal barorand.

Faoliyati baynalmilalii ehsonkori bo rohi dar loihahoi baynalmilalii ehsonkori, dar kori tashkilothoi baynalmilalii ehsonkori, hamkori bo sharikoni burunmarzi dar doirai faoliyati marbutai ehsonkori, inchunin bo shaklhoi digari dar amaliyai baynalmilali qabulgardida va ba qonunguzorii Jumhurii Tojikiston, meyorhoyu prinsiphoi huquqii baynalmilali mukholifat nadoshta ba amal barovarda meshavad.

Tashkiloti ehsonkori huquq dorad dar muassisahoi bonkii davlathoi digar, muvofiqi qonunguzorii onho surathisobho kushoyad.

Tashkiloti ehsonkori baroi giriftani khayriyai ehsonkori az shahrvandoni khoriji, shahrvandoni betabaa, inchunin az tashkilothoi khorijiyu baynalmilali huquq dorad. Istifodai khayriyai mazkur bo tartibi ijozatdodai hamin Qonun ba amal barovarda meshavad.

Moddai 24. Faoliyati ehsonkorii shahrvandoni khoriji, shahrvandoni betabaa, tashkilothoi khoriji va baynalmilali dar qalamravi Jumhurii Tojikiston

SHahrvandoni khoriji, shahrvandoni betabaa, tashkilothoi khoriji va baynalmilali, metavonand dar qalamravi Jumhurii Tojikiston, muvofiqi talaboti hamin Qonun dar faoliyati ehsonkori ishtirok doshta boshand.

Moddai 25. Javobgari baroi vayronkunii Qonuni mazkur

SHakhsoni voqei va huquqie, ki talaboti Qonuni mazkurro vayron namudaand, muvofiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

Moddai 26. Tartibi mavridi amal qaror dodani Qonuni mazkur

Qonuni mazkur pas az intishori rasmi mavridi amal qaror doda shavad.

        Prezidenti

Jumhurii Tojikiston                                                                                            E. RAHMONOV

sh. Dushanbe  22 apreli soli 2003

№18

 

  

 

QARORI MAJLISI NAMOYANDAGONI

MAJLISI OLII JUMHURII TOJIKISTON 

Oidi qabul namudani Qonuni Jumhurii Tojikiston

«Dar borai faoliyati ehsonkori»

Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikistonqaror mekunad:

  1. Qonuni Jumhurii Tojikiston «Dar borai faoliyati ehsonkori» dar qiroati duyum qabul karda shavad.
  2. Hukumati Jumhurii Tojikiston ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar khususi ba Qonuni mazkur mutobiq gardonidani qonunguzorii jori taklifho peshnihod namoyad va qarorhoi khudro ba Qonuni mazkur mutobiq namoyad.

 

 

Raisi Majlisi namoyandagoni

Majlisi Olii Jumhurii Tojikiston                                                                             S. HAYRULLOEV

sh. Dushanbe  26 fevrali soli 2003

№801

  

QARORI MAJLISI MILLII

MAJLISI OLII JUMHURII TOJIKISTON 

Oid ba Qonuni Jumhurii Tojikiston «Dar borai faoliyati ehsonkori»

(Akhbori Majlisi Olii Jumhurii Tojikiston  soli 2003, №4, mod.190)

Majlisi millii Majlisi Olii Jumhurii Tojikiston Qonuni Jumhurii Tojikistonro «Dar borai faoliyati ehsonkori» barrasi namuda, qaror mekunad:

Qonuni Jumhurii Tojikiston «Dar borai faoliyati ehsonkori» jonibdori karda shavad.

Raisi Majlisi millii

Majlisi Olii Jumhurii Tojikiston                                                       M.UBAYDULLOEV

sh. Dushanbe  7 apreli soli 2003

№375

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