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Ijroi uhdadorihoi andoz

Moddai 59-i Kodeksi Andoz. Ijroi uhdadorihoi andoz

  1. Ijroi uhdadorihoi andoz, novobasta ba mavjudiyati mablaghoi puli dar surathisobhoi bonki va digar molu mulki andozsuporanda hatmi buda, az pardokhti mablagi andozhoi pardokhtshavanda, jarimaho va foizhoi hisobshuda dar muhlathoi muqarrargardida iborat meboshad.
  2. Ijroi uhdadorii andoz az jonibi andozsuporanda mustaqilona amalikarda meshavad, agar dar Kodeksi mazkur tartibi digare muqarrar nashuda boshad. Dar holathoi muayyannamudai qonunguzorii andoz ijroi uhdadorii andoz metavonad ba zimmai agenti andoz yo digar shakhsi uhdador guzoshta shavad. Bo qarori maqomoti dakhldori davlati vohidhoi sokhtorii on metavonand uhdadorii pardokhti andozhoro mustaqilona ijro namoyand.Dar holate, ki dar shahr (nohiya) du va ziyoda vohidhoi alohidai yak shakhsi huquqi mavjud boshand, ijroi uhdadorihoi andoz pas az jonibi shakhsi huquqi ogoh sokhtani maqomoti andoz az jonibi shakhsi huquqi metavonad ba yake az onho voguzor karda shavad.
  3. Uhdadorii andoz boyad az jonibi andozsuporanda tibqi tartib va dar muhlathoe, ki qonunguzorii andozi Jumhurii Tojikiston muqarrar namudaast, ba ijro rasonida shavad.
  4. Andozsuporanda huquq dorad uhdadorii andozro pesh az muhlat ijro namoyad.
  5. Hangomi pardokhti andozho dar hujjathoi pardokhti az jonibi pulfiristonanda nasab, nom, va nomi padar (dar holati mavjud budan) yo nomi andozsuporanda, raqami mushakhkhasi vay, nomgui andozi pardokhtshavanda va davrai andoz nishon doda meshavand.
  6. Uhdadorii andozsuporanda oid ba pardokhti andoz, ki agenti andoz ijro menamoyad, az ruzi nigoh doshtan va ba bujet pardokht namudani andoz ijroshuda hisobida meshavad.
  7. Uhdadorii andoz oid ba pardokhti andozho, jarimaho va (yo) foizho metavonad bo rohi bahisobgirii andoz tibqi tartibi muqarrarnamudai moddai 69 Kodeksi mazkur ijro karda shavad. Dar holati napardokhtan yo pardokhti nopurrai andozho dar muhlathoi muqarrarshuda sitonidani andoz bo tartibi peshbininamudai Kodeksi mazkur anjom doda meshavad.
  8. Dar holathoi peshbininamudai Kodeksi mazkur uhdadori oid ba hisob kardani mablagi namudhoi alohidai andozho metavonad ba maqomoti andoz va maqomoti vakolatdor voguzor karda shavad.
  9. Muhlathoi ijroi uhdadorii andoz bo Kodeksi mazkur muqarrar karda meshavand. Hamzamon jarayoni muhlati muqarrarnamudai Kodeksi mazkur az ruzi minbadai bad az faro rasidani hodisai voqei yo amali huquqi, ki ogozi muhlati ijroi uhdadorii andoz bo on muayyan shudaast, ogoz meshavad. Muhlat dar farjomi ruzi okhirini davrai muqarrarnamudai Kodeksi mazkur ba okhir merasad. Agar ruzi okhirini muhlat ba ruzi gayrikori rost oyad, pas muhlat dar farjomi ruzi minbadai kori ba okhir merasad.
  10. Uhdadorii andozi shakhsi huquqi dar holathoi muayyannamudai Kodeksi mazkur boyad az jonibi vohidi alohidai vay ijro karda shavad.
  11. Ijroi uhdadorihoi andoz dar holati muflisshavii andozsuporanda mutobiqi qonunguzorii grajdanii Jumhurii Tojikiston va qonunguzori dar borai muflisshavi amali karda meshavad.
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