Комрон.инфо
Moddai 50-i Kodeksi Andoz. Hisoboti andoz
1. Hisoboti andoz – hujjathoe meboshand, ki ba onho ariza, hisobho va elomiyaho oid ba nizomhoi andozbandi, har yak namudi andoz yo oid ba daromadhoi pardokhtshuda, inchunin zamimaho ba hisobho va elomiyahoi andozho, ki tibqi tartibi muqarrarshuda tartib doda shudaand, dokhil meshavand.
2. Hisoboti andoz az inho iborat ast:
-elomiyahoi andoz, hisobkuniho, malumote, ki boyad andozsuporanda doir ba har yak namudi andoz tartib dihad;
-arizaho dar borai bahisobgirii andoz yo guzashtan ba digar nizomi andozbandi;
-arizaho dar borai baqaydgiri ba sifati suporandai andoz az arzishi ilovashuda;
-arizaho dar borai bargardonidani andoze, ki az rui on ba pardokhti mablagi barziyod roh doda shudaast yo in ki andozi sahvan pardokhtshuda yo baroi bargardonidani andoz az arzishi ilovashuda;
-arizaho dar borai tatbiqi shartnomaho dar borai peshgirii andozbandii dukarata va digar sanadhoi huquqii baynalmilali vobasta ba masalahoi andozbandi, ki Tojikiston onhoro etirof namudaast;
-hisoboti muhosibii solona, mavodi sanjishhoi guzaronidashudai auditorii andozsuporanda, ki bo standarthoi audit peshbini shudaast;
-oinnomai shakhsi huquqi, nizomnomai filial yo namoyandagii shakhsi huquqi, az jumla qaror dar borai tagyirdihii onho;
-malumot oid ba vohidhoi alohida;
-nuskhai qaror oid ba barhamdihi yo aznavtashkildihi va yo muflisshavii shakhsi huquqi;
-malumot oid ba kushodani surathisobho dar tashkiloti qarzi;
-malumot oid ba faoliyati iqtisodii khoriji (sodirot va voridot);
-malumot oid ba giriftani ijozatnoma baroi anjom dodani baze namudhoi faoliyat;
– malumot oid ba giriftani sertifikat baroi huquqi istifodabarii zamin va (yo) digar hujjate, ki baroi istifodabarii zamin huquq medihad;
– digar hujjathoe, ki boyad muvofiqi muqarraroti Kodeksi mazkur tahiya va ba maqomoti andoz peshnihod karda shavand.
