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Hisobnoma-fakturaho oid ba andoz az arzishi ilovashuda va aksizho

Moddai 186-i Kodeksi Andoz. Hisobnoma-fakturaho oid ba andoz az arzishi ilovashuda va aksizho

  1. Agar dar qismhoi 11, 13 va 14 hamin modda tartibi digare peshbini nashuda boshad, shakhsi ba sifati suporandai andoz az arzishi ilovashuda baqaydgiriftashuda va ba ruykhati andozsuporandagoni bemasuliyat dokhilnashuda, ki amaliyoti andozbandishavandaro ijro menamoyad, az ruzi amali gardidani baqaydgiri baroi maqsadhoi andoz az arzishi ilovashuda uhdador ast ba qabulkunandai molho, korho yo khizmatrasoniho hisobnoma-fakturai andoz az arzishi ilovashuda va aksizhoro peshnihod namoyad. SHakhse, ki baroi maqsadhoi andoz az arzishi ilovashuda ba qayd girifta nashudaastyo ba ruykhati andozsuporandagoni bemasuliyat dokhil karda shudaast, huquq nadorad, ki hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoro peshnihod namoyad. (QJT az 14.11.16 s., №1367)
  2. Hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho hujjatest, ki mutobiqi moddai 183 Kodeksi mazkur baroi ba hisob giriftani andoz az arzishi ilovashuda hangomi istifodai meyori standarti asos meboshad va dar shakli muqarrarnamudai maqomi vakolatdori davlati tahiya gardida, doroi malumoti zerin meboshad:

-nomgui (nasab, nom va nomi padar, surogai) andozsuporanda va kharidor (farmoishgar), inchunin nomi tijoratii andozsuporanda, agar on az nomi huquqi farq kunad;

– raqami mushakhkhasi andozsuporanda va kharidor (farmoishgar);

-raqam va sanai dodani shahodatnoma dar khususi baqaydgiri oid ba andoz az arzishi ilovashudai andozsuporanda (tahvilkunanda);

-nomi molhoi hamlunaqlkardashuda, intiqolshuda, korho yo khizmatrasonihoi ijroshuda;

-mablagi amaliyoti andozbandishavanda;

-mablagi andozi aksiz az molho va khizmatrasonihoi zeraksizi;  (QJT az 14.11.16 s., №1367)

-mablagi andoz az arzishi ilovashuda, ki az in amaliyoti andozbandishavanda girifta meshavad;

-sanai dodani hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho;

-raqami tartibii hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho.

  1. Hisobnoma-faktura dar shakli elektroni tartib doda shuda (navishta shuda), ba giranda (kharidor, farmoishgar)-i molho (korho, khizmatrasoniho) – suporandai andoz az arzishi ilovashuda dar shakli elektroni va ba shakhsoni digar, ki suporandai andoz az arzishi ilovashuda nameboshand (ba istisnoi furushi chakana), hisobnoma-fakturai soda dar shakli elektroni va nuskhai chopii on doda meshavad. (QJT az 14.11.16 s., №1367)
  2. Nuskhahoi chopii hisobnoma-fakturahoi giriftashuda tanho az jonibi shakhsone, ki dar Kodeksi mazkur peshbini shudaand, metavonand ba elomiyai andoz az arzishi ilovashuda zamima karda shavand. (QJT az 14.11.16 s., №1367)
  3. Hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoi dar shakli elektroni tartibdodashuda (navishtashuda) dar kitobi baqaydgirii hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoi navishtashudai andozsuporanda va hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoi dar shakli elektroni giriftashuda dar kitobi baqaydgirii hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoi giriftashudai andozsuporanda ba qayd girifta meshavand. Nuskhahoi chopii hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoi dar shakli elektroni navishtashuda va giriftashuda dar hujjathoi muhosibavii andozsuporanda nigoh doshta meshavand. (QJT az 14.11.16 s., №1367)
  4. SHakl va tartibi peshburdi kitobhoi dar qismi 5 hamin moddapeshbinigardidaaz jonibi maqomi vakolatdori davlati muayyan karda meshavand. Kitobhoi dar bolo zikrgardida az jonibi andozsuporanda dar homilhoi elektroni va kogazi pesh burda meshavand. (QJT az 14.11.16 s., №1367)
  5. Hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizho (az jumla, hisobnoma-fakturai soda) doroi silsila va raqami dakhldor buda, az jonibi andozsuporanda bo tartibi muqarrarnamudai maqomi vakolatdori davlati dar shakli elektroni tartib doda (navishta) meshavad. (QJT az 14.11.16 s., №1367)
  6. Andozsuporanda uhdador ast na dertar az sanai amali shudani amaliyoti andozbandishavanda (tahvili molho, ijroi korho, khizmatrasoniho)hisobnoma-fakturai andoz az arzishi ilovashuda va aksizhoro ba kharidori mol (farmoishgari korho, khizmatrasoniho) peshnihod namoyad. Hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho bo imzoi elektronii shakhsi mansabdori baroi in kor vakolatdori tahvildihanda tasdiq karda meshavad.Andozsuporandagone, ki tahvili quvvai barq, ob vagaz, khizmatrasonii aloqa, khizmatrasonii kommunali, hamlu naql tavassuti rohi ohan, khizmatrasonii naqliyoti-ekspeditori vaamaliyoti bonkii bo andoz az arzishi ilovashuda andozbandishavandaro amali menamoyand, huquq dorand az rui jambasti davrai andoz dar muhlati muqarrarnamudai qismi 5 moddai 174 Kodeksi mazkur hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizhoro tartib dihand.  (QJT az 14.11.16 s., №1367)
  7. Hajmi amaliyoti andozbandishavanda dar hisobnoma-faktura oid ba har yak nomgui molho (korho, khizmatrasoniho) alohida nishon doda meshavad. (QJT az 14.11.16 s., №1367)
  8. Hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizho tanho hangomi ijroi amaliyothoi andozbandishavanda peshnihod karda meshavand. Agar tahvili molho, ijroi korho va (yo) khizmatrasoniho muvofiqi muqarraroti hamin fasl az andoz az arzishi ilovashuda ozod boshand, hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizho peshnihod karda nameshavand. (QJT az 14.11.16 s., №1367)
  9. Hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho ba amaliyoti sodiroti boyad inhoro dar bar girifta boshad:  (QJT az 14.11.16 s., №1367)

– sabt dar borai on, ki hisobnoma-faktura ba amaliyoti sodiroti taalluq dorad;

-mamlakat va mahalli tainoti sodirot;

-meyori tatbiqshavandai andoz az arzishi ilovashuda ba amaliyoti  sodiroti.

  1. Dar holathoi zerin tartib dodani hisobnoma-fakturaho talab karda nameshavad:

-hisobbarobarkuni baroi khizmatrasonihoi kommunali ba aholi (az jumla tahvili nerui barq, nerui garmi, ob, gazi tabii va digar khizmatrasoniho), khizmatrasonihoi aloqa ba aholi tavassuti bonkho bo istifodai hujjathoi ibtidoi, ki baroi bahisobgirii muhosiboti asos meboshand;  (QJT az 14.11.16 s., №1367)

-bo chiptai rohkiro ba rasmiyat darovardani hamlu naqli musofiron;

-hangomi tahvili molhoe (ijroi korhoe, khizmatrasonihoe), ki az andoz az arzishi ilovashuda ozod meboshand.

  1. Hangomi tahvili chakanai molho, ijroi korho yo khizmatrasoniho ba kharidoroni nihoie, ki suporandai andoz az arzishi ilovashuda nestand, bar ivazi hisobnoma-fakturai andoz az arzishi ilovashuda va aksizho rasid (kvitansiya) (hangomi hisobbarobarkuni tavassuti tashkiloti qarzi) yo chiptai moshinai nazorati-khazinavii doroi khotirai fiskali (hangomi hisobbarobarkuni bo puli naqd) doda meshavad. Baroi maqsadhoi qismi mazkur furushi chakana hamchun tahvili molho, ijroi korho va khizmatrasoniho ba istemolkunandai nihoi bo narkhi bozori donista meshavad, ki baroi istifodai shakhsi, manzili yo istemoli tain gardidaast. (QJT az 14.11.16 s., №1367)
  2. Dasturamal oid ba tartibi istifodai hisobnomaho-fakturahoi andoz az arzishi ilovashuda va aksizho az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston qabul karda meshavad. (QJT az 14.11.16 s., №1367)
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