Hususiyathoi andozbandii subekthoi bozori kogazhoi qimatnok

Moddai 313².-i Kodeksi Andoz. Hususiyathoi andozbandii subekthoi bozori kogazhoi qimatnok

1. Muqarraroti moddai mazkur nisbat ba subekthoi bozori kogazhoi qimatnok – ishtirokchiyoni kasbii bozori kogazhoi qimatnok (minbad – ishtirokchiyoni kasbi), emitentho va sarmoyaguzoron, ki dar bozori mutashakkili kogazhoi qimatnok ishtirok mekunand, tatbiq karda meshavand.
2.  Ba faoliyati ishtirokchiyoni kasbi dokhil meshavand: 

– faoliyati brokeri;

– faoliyati dileri;

– faoliyat oid ba idorai portfeli kogazhoi qimatnok;

– faoliyat oid ba muayyan kardani uhdadorihoi tarafho (kliring) az rui amaliyot bo kogazhoi qimatnok;

– faoliyat oid ba peshburdi fehristi dorandagoni kogazhoi qimatnok;

– faoliyati mahfuzdori;

– faoliyati tashkili savdo dar bozori kogazhoi qimatnok.

1. Ishtirokchiyoni kasbi, ki faoliyati dar qismi 2 hamin modda muqarrarshudaro amali menamoyand, zimni amalisozii chunin faoliyat az pardokhti andozhoi zerin  ba muhlati 5 sol ozod karda meshavand:

–  andoz az foida;

–  andoz az arzishi ilovashuda.

1. Emitentho – shakhsoni huquqii rezident va gayrirezidente, ki kogazhoi qimatnoki onho dar birjahoi fondii dar hududi Jumhurii Tojikiston amalkunanda dar muomilot meboshand, vobasta ba daromadi az chunin faoliyat badastovarda ba muhlati 5 sol az pardokhti andoz  az  foida  (andozi nizomi soddakardashuda) ozod karda meshavand.
2. Sarmoyaguzoron – shakhsoni voqei va huquqie, ki rezident va gayrirezident meboshand va az muomilot bo kogazhoi qimatnok dar birjai fondii Jumhurii Tojikiston daromad megirand, vobasta ba chunin daromad ba muhlati 5 sol az pardokhti andozhoi zerin ozod  karda meshavand:

– andozi daromad az  afzoishi arzishi kogazhoi qimatnok;

– andoz  az  sudi  sahmiyaho.

1. Bo maqsadi amalisozii nazorati imtiyozhoi dodashavanda, vorid namudani shakhsoni dar qismhoi 3, 4 va 5 moddai mazkur zikrgardida ba qaydi makhsusi maqomi vakolatdori davlati va asoshoi sohibshudan ba imtiyozhoi andozi az jonibionho, birjai fondi sari vaqt ba maqomi vakolatdori davlati baroi ba qaydgiri malumoti asosnokro peshnihod menamoyad. Imtiyozhoi dar moddai mazkur nombarshuda tanho pas az qaydi  zikrgardida va peshnihodi shahodatnomai dakhldor istifoda megardand.
2. Dar surati az jonibi emitentho va sarmoyaguzoron ba anjom rasonidani amaliyot bo kogazhoi qimatnok dar bozori nomutashakkili kogazhoi qimatnok, chunin amaliyot bo tartibi umumii muqarrarnamudai Kodeksi mazkur andozbandi meshavad.
3. Baroi subekthoi bozori kogazhoi qimatnoki tibqi hamin bob andozbandishavanda muhlati nigohdorii hujjathoi bahisobgiri va hisobotii andoz, inchunin muhlati davo ba muhlati (davrai) peshnihodi imtiyozhoi andozi mutobiqi qismhoi 3, 4 va 5 moddai mazkur tamdid  karda meshavad.
4. Dasturamal oid ba andozbandii subekthoi bozori kogazhoi qimatnoki tibqi hamin bob andozbandishavanda, inchunin shakli elomiyaho (hisobot va malumotho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavad. (QJT az 26.11.15 s., №1245)