Foizho

Moddai 73-i Kodeksi Andoz. Foizho

1. Ba istisnoi holathoi muqarrarnamudai qismi 5 hamin modda, agar mablagi andoz, az jumla pardokhti jori dar muhlati muqarrarnamudai qonunguzorii andozi Jumhurii Tojikiston pardokht nashuda boshad va baqiyapuli joy doshta boshad, andozsuporanda (agenti andoz) uhdadorast az sanai faro rasidani muhlati pardokht to sanai pardokhti baqiyapuliho foizhoi dakhldorro pardokht namoyad.
2. Foizho baroi har yak ruzi ijro nagardidani uhdadorii andoz, az ruzi yakum bad az farorasii muhlati pardokhti andoz, bo darnazardoshti ruzi pardokht hisob karda meshavand.
3. Mablagi foizho, novobasta ba tatbiqi digar chorahoi majburan sitonidan, inchunin digar chorahoi javobgari baroi vayron kardani qonunguzorii Jumhurii Tojikiston hisob va pardokht karda meshavand.
4. Pardokhti foizho dar shakli ilovapuli ba mablagi baqiyapuli anjom doda meshavad.
5. Foizho hisob karda nameshavand:

– az rui qarzhoi andozi sohibkoroni infirodi va shakhsoni huquqie, ki nisbat ba onho qaror dar khususi muflisshavi qabul gardidaast – az ruzi az jonibi sud qabul gardidani parvanda oid ba muflisshavi;

-az rui mablagi qarzi andoz – az sanai etibori qonunipaydo namudani qarori sud dar khususi bedarak goib etirof shudani shakhsi voqei to lahzai bekor karda shudani on;

– az rui foizho va mablagi jarima;

-az rui qarzi andoz, ki bo rohi guzaronidani bahisobgirii mablagi barziyod pardokhtshudai andoz – az sanai hujjati pardokht baroi guzaronidani bahisobgiri;

-az rui mablagi baqiyapuli oid ba yak namudi andozho, agar doir ba digar namudi andozho mablagi barziyod pardokhtshuda mavjud boshad;

-az rui qarzhoi andozi shakhsi voqeie, ki favtidaast va hujjathoi tasdiqkunanda dar in bora peshnihod shudaast.

1. Agar az sanai az jonibi andozsuporanda dodani ariza baroi bargardonidani (ba hisob giriftani) mablagi andozi barziyod pardokhtshuda, yane izofapuli, to sanai voqeii bargardonidani (ba hisob giriftani) mablagi izofapuli besh az 30 ruzi taqvimi guzashta boshad, foizho ba foidai andozsuporanda ba mablagi izofapulii andoz boyad az bujeti dakhldor az sanai dodani ariza baroi bargardonidani (ba hisob giriftani) izofapuli to sanai voqeii bargardonidani on pardokht shavand. Foizho ba andozsuporanda pardokht nameshavand, agar bargardonidani mablagi izofagi dar muhlati na beshtar az 30 ruz az lahzai az jonibi andozsuporanda dodani ariza dar mavridi bargardonidani mablaghoi ziyodatii pardokhtshuda anjom doda shavad.
2. Dar holati ba hisob giriftani mablagi barziyod pardokhtshuda ba sanai amali namudani bahisobgiri yo, agar mablagi barziyod pardokhtshuda yo baqiyapuli ba bujethoi gunogun taalluq doshta boshand, ba sanai giriftani ijozat ba bahisobgiri mablagho bargardonida hisobida meshavand.
3. Foizho az ruzi pardokhtani qarzi andoz hisob karda nameshavand.
4. Foizho dar hajmi 0,08 foizi mablagi qarzi andoz baroi har ruzi taqvimii mavjud budani baqiyapuli yo izofapuli hisob karda meshavand.