Комрон.инфо
Mutobiqi moddai 15-i Kodeksi Andozi Jumhurii Tojikiston mafhumi «Lizing» yo khud ba tojiki «Ijorai moliyavi» chunin sharh doda meshavad.
Moddai 15. Ijorai moliyavi (lizing)
- Ba shakhsi digar dodani molu mulki moddii istehlokshavanda, az jumla havopaymoho (ba istisnoi molu mulki gayrimanqul, mebel, moshinhoi sabukrav) dar asosi shartnomai ijorai moliyavi (lizing), ki muvofiqi Qonuni Jumhurii Tojikiston «Dar borai ijorai moliyavi (lizing)» basta shudaast, ijorai moliyavi meboshad, agar on ba yake az sharthoi zerin javobgu boshad:
– ba molikiyati ijoragir intiqol doda shudani molu mulk va (yo) ba ijoragir dodani huquqi kharidi molu mulk bo narkhi ustuvor dar shartnomai lizing muayyan shuda boshad;
– mutobiqi shartnomai ijorai moliyavii molu mulk muhlati ijora nisbat ba muhlati khizmati mufidi molu mulki ijoragiriftashuda 75 foiz beshtar boshad;
– arzishi jorii takhfifshudai pardokhti haddi aqal dar tamomi davrai muhlati ijora az 90 foizi arzishi bozorii molu mulki mutobiqi ijorai moliyavi ba ijora dodashavanda beshtar boshad;
– arzishi boqimondai bahododashudai molu mulk badi ba okhir rasidani muhlati ijora kamtar az 20 foizi narkhi bozorii onro to ogozi ijora tashkil dihad;
– molu mulki ba ijorai moliyavi dodashavanda tibqi farmoish baroi ijoragir tahiya shuda, badi ba okhir rasidani muhlati ijora ba juz ijoragir nametavonad az tarafi shakhsi digar istifoda shavad.
- Sarkhati seyumi qismi 1 hamin moddanisbat ba ijorai moliyavie, ki ogozi on ba 25 foizi okhirini muhlati khizmati molu mulk rost meoyad, tatbiq namegardad.
- Baroi maqsadhoi hamin moddameyori bahisobgirie, ki baroi muayyan namudani arzishi jorii takhfifshudai pardokhthoi ijora istifoda megardad, ba meyori foizi baroi sari vaqt napardokhtani andozhobarobar ast.
- Baroi maqsadhoi hamin moddamuhlati ijora muhlati ilovagiero dar bar megirad, ki ijoragir huquq dorad ba on ijoraro mutobiqi shartnomai ijora az nav ogoz namoyad.
