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Hususiyati andozbandii khojagihoi parrandaparvari

Moddai 313-i Kodeksi Andoz. Hususiyati andozbandii khojagihoi parrandaparvari va korkhonahoi istehsolkunandai khuroki omekhtai parranda va chorvo

  1. Muqarraroti moddai mazkur nisbat ba khojagihoi parrandaparvari va korkhonahoe, ki tibqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston ba istehsoli sanoatii khuroki omekhtai parranda va chorvo mashgul buda, bo jalbi sarmoyai khoriji va (yo) qarzi bonkhoi khoriji dar hajmi na kamtar az 16 million dollari IMA faoliyat menamoyand (minbad – korkhonaho), tatbiq karda meshavad.
  2. Korkhonahoi javobgui muqarraroti qismi 1 moddai mazkur dar surati az jonibi bonkhoi khizmatrasoni onho dar Jumhurii Tojikiston peshnihod namudani hujjathoi tasdiqkunanda dar borai voridshavii mablagho ba hisobi onho va (yo) az jonibi maqomi vakolatdori davlati tasdiq gardidani voridshavii sarmoya ba fondi oinnomavii onho, az suporidani andozu pardokhthoi zerin ba muhlati 12 sol ozod karda meshavand:

– andoz az foida;

– andoz az arzishi ilovashuda;

– andoz az istifodabarandagoni rohhoi avtomobilgard;

– andoz az molu mulki gayrimanqul;

– andoz az arzishi ilovashuda va boji gumruki hangomi vorid namudani molho bevosita baroi ehtiyojoti khudi korkhonaho.

  1. Dar holati az jonibi chunin korkhonahoi tibqi hamin bob andozbandishavanda tahvil dodani molhoi voridoti ba bozori dokhilii Jumhurii Tojikiston, chunin amaliyot bo andoz az arzishi ilovashuda, boji gumruki va digar andozho bo tartibi umumii muqarrarnamudai Kodeksi mazkur va Kodeksi gumruki Jumhurii Tojikiston andozbandi karda meshavand.
  2. Vazorati kishovarzii Jumhurii Tojikiston dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston va Hadamoti gumruki nazdi Hukumati Jumhurii Tojikiston nomgui molhoi voridotii bevosita baroi ehtiyojoti khudii korkhonaho voridshavandaro, ki tibqi hamin bob andozbandi meshavand, muayyan menamoyad.
  3. Baroi korkhonahoi tibqi hamin bob andozbandishavanda muhlati nigohdorii hujjathoi bahisobgiri va hisoboti andoz, inchunin muhlati davo ba muhlati (davrai) peshnihodi imtiyozhoi andozi mutobiqi qismhoi 2 va 4 moddai mazkur daroz karda meshavad.
  4. Dasturamal oid ba andozbandii korkhonahoi tibqi hamin bob andozbandishavanda, inchunin shaklhoi elomiyaho (hisobot, malumot) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavad. (QJT az 28.12.13s., №1045)
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