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Huquqhoi andozsuporanda

Moddai 18-i Kodeksi Andoz. Huquqhoi andozsuporanda (agenti andoz)
1. Andozsuporanda (agenti andoz) huquq dorad:
-az maqomoti andoz doir ba andozhoi amalkunanda va tagyirot dar qonunguzorii andozi Jumhurii Tojikiston malumot, inchunin oid ba tartibi hisob kardan va pardokhtani andozho va pur kardani shaklhoi khisoboti andoz sharhu ezoh girad;
– manfiathoi khudro oid ba masalahoi munosibathoi andoz shakhsan yo tavassuti namoyandai khud muhofizat namoyad;
-dar holathoi muqarrarnamudai Kodeksi mazkur natijahoi nazorati andozro girad;
-oid ba sanjishi hujjatii darpeshistoda ogohinoma girad, hangomi guzaronidani nazorati andoz ishtirok namoyad;
-agar dar Kodeksi mazkur tartibi digare muqarrar nashuda boshad, az maqomoti andoz namunahoi (blankahoi) arizahoi andoz va shaklhoi hisobotro girad, tibqi tartibi muqarrarshuda hisoboti andozro dar shakli elektroni peshnihod namoyad;
– ba maqomoti andoz oid ba hisob kardan va pardokht namudani andozho az rui natijahoi nazorati andoz sharhu ezoh dihad;
– na dertar az 5 ruzi kori az lahzai az jonibi maqomoti andoz giriftani arizai khatti oid ba hisobbarobarkuni bo bujet doir ba ijroi uhdadorihoi andoz az varaqahoi hisobbarobarkunii shakhsiash iqtibos girad;
– dar davomi 5 ruzi kori dar asosi arizai khatti malumoti zerinro girad, az jumla dar borai mavjud budan yo nabudani qarzi andoz, dar borai mablaghoi daromade, ki gayrirezident az manbaho dar Jumhurii Tojikiston giriftaast va dar borai andozhoi bozdoshtashuda (pardokhtshuda);
– malumote, ki baroi pur namudani hujjati pardokht bo maqsadi ijroi uhdadorihoi andoz oid ba pardokhti andozho zarur ast, inchunin malumotro oid ba usuli pardokhti andozho dar davomi 1 ruzi kori az lahzai murojiat ba maqomoti andoz girad;
– muvofiqi tartibi muqarrarnamudai Kodeksi mazkur va digar sanadhoi qonunguzorii Jumhurii Tojikiston nisbat ba sanadhoi sanjishi andoz, ogohinomaho oid ba sanadhoi sanjishi andoz, amali (beamalii) shakhsoni mansabdori maqomoti andoz shikoyat namoyad;
– ba rioyai sirri andoz;
-ittiloot va hujjathoero, ki ba andozbandi dakhl nadorand, peshnihod nanamoyad;
– muhlati pardokhti andozhoro tibqi tartib va sharthoi muqarrarnamudai Kodeksi mazkur tamdid namoyad (ba takhir guzorad);
– ba bahisobgiri yo bargardonidani sarivaqtii mablaghoi andozhoi barziyod suporidaash yo az u sitonidashuda (andozhoi ba bujet barziyod dokhilshuda);
– az shakhsoni mansabdori maqomoti andoz hangomi amali namudani harakathoyashon nisbat ba andozsuporandagon rioyai qonunguzorii andozro talab namoyad;
– bo tartibi muqarrarnamudai qonunguzori az maqomoti andoz tovoni zarari dar natijai qabuli qaror va amalhoi (beamalii) gayriqonunii shakhsoni mansabdori on rasonidashudaro talab kunad.
2. Andozsuporanda (agenti andoz) doroi digar huquqhoi peshbininamudai Kodeksi mazkur meboshad.
3. Ba andozsuporandagon hifzi sudii huquq va manfiathoi qonuniashon kafolat doda meshavad. Tartibi hifzi huquq va manfiathoi qonunii andozsuporandagonro qonunguzorii Jumhurii Tojikiston muayyan menamoyad.
4. Huquqhoi andozsuporandagon tavassuti uhdadorihoi dakhldori shakhsoni mansabdori maqomoti andoz tamin karda meshavand.
5. Ijro nakardan yo ijroi nomatlubi uhdadoriho oid ba tamini huquqhoi andozsuporandagon boisi javobgarii muqarrarnamudai qonunguzorii Jumhurii Tojikiston megardad.

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