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Imtiyozho

Moddai 110-i Kodeksi Andoz. Imtiyozho

  1. Az andoz az foida ozodand:

1) Muassisaho, tashkilothoi dini, ehsonkori, tashkilothoi baynihukumati va baynidavlatii (baynalmilalii) gayritijorati, ba istisnoi foidae, ki onho az faoliyati sohibkori megirand. Hamzamon chunin muassisaho va tashkilotho boyad bahisobgirii judogonai faoliyati asosi (faoliyate, ki az andoz az foida ozod ast) va faoliyati sohibkoriro pesh barand.

2) Mablagguzaronihoi roygon, molu mulki roygon va granthoe, ki tashkilothoi gayritijorati megirand va baroi faoliyati gayritijorati istifoda mebarand, inchunin azohaqqiho va khayriyai ba onho dastrasshuda.

3) Korkhonaho, ba istisnoi korkhonahoe, ki ba faoliyati savdo, miyonaravi, taminoti – furush va zakhirakuni mashguland, ki dar onho dar yak vaqt dar soli hisobotii andoz:

a) na kamtar az 50 foizi shumorai kormandonro mayubon tashkil medihand;

b) na kamtar az 50 foizi mablaghoi muzdi mehnat va digar taminoti moddi, az jumla naturali, baroi ehtiyojoti mayubon sarf karda shudaast.

4) Hazinai sugurtai pasandozhoi shakhsoni voqei (QJT az 18.03.15s., №1188).

5) Sudi sahmiyahoe (dividendhoe), ki korkhonahoi rezidenti az korkhonahoi rezidenti megirand.

6) Korkhonahoi navi molistehsolkunanda az sanai baqaydgirii ibtidoii davlati hangomi az jonibi muassisoni onho dar muhlati 12 mohi taqvimii az sanai baqaydgirii davlati ba fondi oinnomavii chunin korkhonaho vorid namudani hajmhoi dar poyon peshbinigardidai sarmoyaguzoriho ba muhlati:

a) 2 sol, agar hajmi sarmoyaguzoriho beshtar az 200 hazor dollari IMA to 500 hazor dollari IMA boshand;

b) 3 sol, agar hajmi sarmoyaguzoriho beshtar az 500 hazor dollari IMA to 2 million dollari IMA boshand;

v) 4 sol, agar hajmi sarmoyaguzoriho beshtar az 2 million to 5 million dollari IMA boshand;

g) 5 sol, agar hajmi sarmoyaguzoriho beshtar az 5 million dollari IMA boshand.

7) Daromadho az faoliyati sayyohi ba muhlati 5 sol az sanai baqaydgirii davlati.  (QJT az 30.05.17 s., №1423)

  1. Ozodkuni az andoz az foida (tatili andoz) mutobiqi bandhoi 6) va 7) qismi 1 hamin modda dar holati az nav baqayd giriftani korkhona yo aznavtashkildihii on, tagyirot dar shakli tashkiliyu huquqi va digar chunin tagyirot tatbiq karda nameshavand. Imtiyozi mazkur nisbat ba shakhsone, ki nizomhoi imtiyoznoki andozbandiro istifoda mebarand (yo qablan istifoda meburdand), tatbiq namegardad. (QJT az 30.05.17 s., №1423)
  2. Davrai imtiyozho, ki dar bandi 6) qismi 1 hamin modda peshbini shudaast, metavonad dar asosi arizai andozsuporanda hangomi guzarish ba nizomi makhsusi andozbandi va baraks davom yobad.
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