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Huquqi baynalmilali nisbat ba andozbandii sudi sahmiyaho, foizho, royalti

Moddai 135-i Kodeksi Andoz. Tartibi tatbiqi sanadi huquqii baynalmilali nisbat ba andozbandii sudi sahmiyaho, foizho, royalti

  1. Agenti andoz huquq dorad dar lahzai pardokhti daromad ba gayrirezident dar shakli sudi sahmiyaho, foizho, royalti muqarraroti sanadi huquqii baynalmilalii dakhldorro be peshnihodi ariza az jonibi gayrirezident jihati tatbiqi muqarraroti sanadi huquqii baynalmilali dar asosi hujjati tasdiqkunandai rezidenti tatbiq namoyad, agar chunin gayrirezident girandai okhirini daromad buda, baroi tatbiqi muqarraroti sanadi huquqii baynalmilali huquq doshta boshad.
  2. Agenti andoz uhdador ast dar hisobi andoz dar manbai pardokht, ki ba maqomoti andoz peshnihod meshavad, mablagi daromadi suporidashuda (hisobshuda) va (yo) andozhoi mutobiqi muqarraroti sanadi huquqii baynalmilali sitonidashuda, meyorhoi andoz, nomi sanadi huquqii baynalmilali va ittilootro az hujjati tasdiqkunandai rezidentii gayrirezident darj namoyad.
  3. Dar surati tatbiqi gayriqonunii muqarraroti sanadi huquqii baynalmilali, ki boisi nasuporidan yo nopurra pardokhtani andoz ba bujet gardidaast, agenti andoz mutobiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavad.
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