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Huquqhoi maqomoti andoz

Moddai 89-i Kodeksi Andoz. Huquqhoi maqomoti andoz

  1. Maqomoti andoz mutobiqi Kodeksi mazkur huquq dorand:

– dar doirai vakolathoyashon sanadhoi meyorii huquqiero, ki Kodeksi mazkur peshbini kardaast, mustaqilona yo dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tahiya va tasdiq namoyand;

-nazorati andozro amali namoyand;

-hamkorihoi baynalmilaliro oid ba masalahoi andozbandi amali namoyand;

-az andozsuporanda (agenti andoz) talab namoyand, ki dastrasi ba muoinai ittilooti tamini barnomavii baroi avtomatizatsiyakunonii hisoboti muhosibi va andoz zarur va (yo) sistemai ittilootii doroi ittilooti hujjathoi avvaliyai hisobotiro oid ba obekthoi andozbandi va (yo) obekthoe, ki ba andozbandi aloqamandand, dar holati az jonibi andozsuporanda (agenti andoz) istifoda shudani chunin taminoti barnomavi va (yo) sistemai ittilooti, tamin namoyad;

– dar jarayoni sanjishi andoz tibqi tartibi muayyannamudai Kodeksi huquqvayronkunii mamurii Jumhurii Tojikiston hujjathoi andozsuporandaro (agenti andozro), ki az sodir gardidani huquqvayronkunii mamuri guvohi medihand, dar holati vujud doshtani imkoniyati nobud sokhtan, pinhon namudan, tagyir dodan yo ivaz namudani in hujjatho, girand;

– mutobiqi Kodeksi mazkur hajmi uhdadorii andozro (bo istifoda az usulhoi bahodihii mustaqim va gayrimustaqim, narkhhoi bozori yo ittilooti muoinai khronometraji) hisob namoyand;

-dar jarayoni sanjishhoi andoz sanjishi hujjathoi moliyavi, kitobhoi muhosibi, hisobotho, smetaho, pulhoi naqd, kogazhoi qimatnok va digar sarvatho, hisobho, elomiyaho va digar hujjathoi vobasta ba hisob va pardokht namudani andozhoro anjom dihand, oid ba masalahoi dar rafti sanjishhoi zikrshuda bamiyonomada az shakhsoni mansabdor va digar kormandoni tashkilotho va shakhsoni voqei ittiloot, bayonoti shifohi va khatti girand;

-dar rafti sanjishi andoz molu mulkero, ki obekti andozbandi va (yo) obekti ba andozbandi aloqamand meboshad, novobasta ba mahalli joygirshaviash muoina namoyand, baruykhatgirii (inventarizatsiyai) molu mulki andozsuporandaro (agenti andozro) (ba istisnoi binohoi istiqomati) bo tartibe, ki maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq namudaast, guzaronand;

-dar rafti sanjishi andoz binohoi istehsoli, savdo, anborho va digar binohoi korkhonaho va shakhsoni voqeiro, novobasta ba mahalli joygirshaviashon, ki baroi giriftani daromad yo baroi nigohdorii obekthoi andozbandi istifoda meshavand, az nazar guzaronand;

-ba rohbaron va digar kormandoni mansabdori tashkilotho, inchunin ba shakhsoni voqei jihati bartaraf namudani huquqvayronkunihoi andozi oshkorshuda suporishho dihand, ki baroi ijro hatmi meboshand va ijroi onhoro nazorat namoyand;

-baroi huquqvayronkunihoi andoz mujozot va jarimahoi peshbininamudai Kodeksi mazkur va qonunguzorii Jumhurii Tojikistonro tatbiq namoyand, oid ba bozdoshti (bekor namudani) amaliyoti ijozatnomaho baroi ijroi namudhoi alohidai faoliyat darkhost namoyand;

-mutobiqi Kodeksi mazkur az andozsuporandagon, shakhsoni mansabdori onho va shakhsoni voqei andozho, jarimaho va foizho sitonand, az jumla tavassuti peshnihodi davoho ba sud;

-dar holati vayron namudani qonunguzorii andoz namudhoi muqarrarshudai javobgariro tatbiq namoyand;

-az andozsuporanda (agenti andoz) peshnihod namudani hujjathoi tasdiqkunandai durustii hisob va sarivaqt pardokhti (nigoh doshtan va guzaronidani) andozho va vobasta ba hisoboti andozi tartibdodashudai andozsuporanda (agenti andoz), inchunin hisoboti moliyavii andozsuporanda (agenti andoz), az jumla bo zamima namudani khulosai auditori dar holate, ki tibqi qonunguzorii Jumhurii Tojikiston nisbat ba chunin shakhs guzaronidani auditi hatmi muqarrar shuda boshad, bayonoti khatti talab namoyand; (QJT az 18.03.15s., №1188)

-tibqi tartibi muayyannamudai Kodeksi mazkur, qonunguzorii Jumhurii Tojikiston oid ba istehsoloti ijro va digar sanadhoi meyorii huquqii Jumhurii Tojikiston choraho oid ba  majburan sitonidani andozho, jarimaho va foizhoro tatbiq namoyand va mablaghoi qarzi andozro ruyonand;

-jihati guzaronidani nazorati andoz mutakhassison, ekspertho va tarjumonhoro jalb (davat) namoyand, ki pardokhti khizmathoi onho tibqi tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston baroi ekspertizai sudi amali karda meshavad;

– dar holati oshkor namudani huquqvayronkunii mamurii sohai andoz, ba sifati shohid shakhsonero, ki baroyashon holathoi baroi guzaronidani nazorati andoz ahamiyatdoshta malumand, davat namoyand;

– tibqi tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston, be kam namudani hajmi umumii voridoti andozho dar shahrhoi (nohiyahoi) alohida yo guruhhoi alohidai andozsuporandagon ba muhlati na kam az 12 mohi payiham oyandai taqvimi bo tariqi ozmoish kam namudani shumorai elomiyahoi peshnihodshavanda, pardokhti andozho ba bujet va (yo) bo tariqi digar tartibi pardokhti andozhoro sodda namoyand.

  1. Maqomoti boloii andoz huquq dorand qarorhoi maqomoti poyonii andozro dar holati muvofiq nabudani onho ba qonunguzorii andozi Jumhurii Tojikiston bekor kunand.
  2. Maqomoti andoz, inchunin doroi digar huquqhoe meboshand, ki Kodeksi mazkur va digar sanadhoi qonunguzorii Jumhurii Tojikiston muayyan namudaand.
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