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Imtiyozhoi andozi

Moddai 104-i Kodeksi Andoz. Imtiyozhoi andozi

Az namudhoi zerini daromadhoi shakhsoni voqei andoz az daromad girifta nameshavad:

1) Daromad az faoliyati rasmii diplomati (konsuli) va faoliyati ba on barobarkardashudai shakhse, ki shahrvandi Jumhurii Tojikiston nameboshad, dar Jumhurii Tojikiston va berun az hududi Jumhurii Tojikiston.

2) Arzishi molu mulk dar shaklhoi asli (naturali) va (yo) puli, ki az shakhsoni voqei hamchun meros yo tuhfa girifta shudaand, ba istisnoi daromadhoe, ki az hisobi in molu mulk girifta shudaand, az jumla mablaghoe, ki ba vorisoni (vorisoni huquqii) muallifoni asarhoi ilmi, adabi, sanat, inchunin baroi kashshofi, ikhtirokori va namunahoi sanoati pardokht meshavand.

3) Arzishi tuhfahoi az shakhsoni huquqi giriftashuda, inchunin joizahoi (burdhoi) dar ozmunho va musobiqaho giriftashuda, az jumla dar shakli puli, ki agar:

a) arzishi tuhfahoi az shakhsoni huquqi giriftashuda, ki az 100 nishondihanda baroi hisobho dar yak sol ziyod nest;

b) arzishi joizahoi (burdhoi) dar namoishho va musobiqahoi baynalmilali giriftashuda, ki az 500 nishondihanda baroi hisobho dar yak sol ziyod nest;

v) arzishi joizahoi (burdhoi) dar ozmunho va musobiqahoi jumhuriyavi giriftashuda, ki az 100 nishondihanda baroi hisobho dar yak sol ziyod nest.

4) Nafaqahoi davlati vasugurtavi stipendiyahoi davlati, yordampulihoi davlati va jubronpulihoi davlati.

5) Alimentho az shakhsone, ki onro megirand, mablaghoe, ki baroi suporidani khun, shiri modari va digar kumakhoi ba donorho dodashavanda.

6) Pardokhthoi yakdafaina va kumaki moddi az hisobi bujet, ki mutobiqi sanadhoi meyorii huquqi doda meshavand, mablaghoi az jonibi korfarmo ba shakhsi voqei – rezident pardokhtshavandai kharojoti safarhoi khizmati az rui meyorhoi muqarrarshuda, mablagi jubroni kharojoti safarhoi khizmatii az jonibi tashkilothoi baynalmilali va muassisahoi onho, fondho, tashkilothoi gayridavlati – gayrirezident az hisobi mablaghoi in shakhsoni dar bolo nombarshuda, inchunin kumaki bashardustona (gumanitari) va kumaki ehsonkori, az jumla hangomi ofathoi tabii.

7) Afzoishi arzish hangomi furush yo digar shakli begona kardani:

a) binohoi (hujrahoi) istiqomati, ki na kam az 3 sol joyi zisti (istiqomati) asosii andozsuporanda to begona kardan qaror doshta boshand;

b) digar obekthoi gayrimanqul (ba istisnoi obekthoi gayrimanquli baroi maqsadhoi sohibkori istifodashavanda), ki na kam az 2 sol to sanai begona kardan dar molikiyati andozsuporanda qaror doshta boshand (QJT az 18.03.15s., №1188).

8) Afzoishi arzish az furush yo digar shakli begona kardani molu mulki manqul, ba istisnoi:

a) molu mulke, ki az jonibi andozsuporanda baroi faoliyati sohibkori istifoda burda meshavad;

b) vositahoi naqliyoti mekhaniki va yadakho, ki boyad ba qaydi davlati girifta shavand va na kamtar az yak sol to sanai begona kardan dar molikiyati andozsuporanda qaror doshta boshand;

v) furukhtan, dodan, guzasht kardan va digar namudi begonakunii sahmiyaho va hissahoi ishtirok dar sarmoyai oinnomavii korkhonaho (QJT az 18.03.15s., №1188);

g) molikiyati qimatnoki tarikhi (antikvariat).

9) Mablagi joizaho va mukofothoi davlatii Jumhurii Tojikiston.

10) Pardokhthoi sugurtavie, ki tibqi shartnomahoi doroi khususiyathoi jamshavanda va bargardonidashavanda dar doirai mablaghoi az jonibi shakhsi voqei ba hisobi chunin shartnomaho pardokhtshuda va pardokhthoi sugurtavie, ki dar natijai favti shakhsi sugurtashuda girifta shudaand.

11) Mablaghoi maosh, podoshpuliho va digar mablaghoi pardokhtshuda vobasta ba adoi khizmat (ijroi uhdadorihoi mansabi) ba khizmatchiyoni harbi, shakhsoni hayati qatori va rohbarikunandai sistemai vazorathoi mudofia, korhoi dokhili, maqomoti davlatii amniyati milli, oid ba holathoi favqulodda va mudofiai grajdani, vohidhoi hifzi huquqi maqomoti nazorati davlatii moliyavi va muboriza bo korrupsiya, maqomoti gumruk, Agentii nazorati mavodi nashovar, Gvardiyai milli, sistemai ijroi jazoi jinoyatii Vazorati adliyai Jumhurii Tojikiston (QJT az 18.03.15s., №1188).

12) Burdho az vombarghoi davlati va lotereyahoi davlatii Jumhurii Tojikiston, ki Vazorati moliyai Jumhurii Tojikiston barovardaast, dar hajmi na ziyoda az 50 somoni ba yak vombarg yo lotereya.

13) Kumaki ijtimoii surogavi, yordampuli va jubronpuliho, ba istisnoi pardokhtho vobasta ba muzdi mehnat, ki az hisobi mablaghoi bujeti davlati tibqi hajm va tartibi muayyannamudai sanadhoi meyorii huquqi doda meshavand.

14) Jubroni zarari jismoni yo digar namudi zarari ba salomatii kormand vobasta ba ijroi uhdadorihoi mehnatiash va khizmatiash rasonidashuda, mutobiqi qonunguzorii Jumhurii Tojikiston.

15) Arzishi libosi makhsus va (yo) libosi rasmi va poyafzol, vositahoi hifzi infirodi va kumaki avvaliyai tibbi, sobun, vositahoi bezararkunanda, shir yo digar mahsuloti istemolii ba onho barobari baroi istemoli tabobatiyu profilaktiki dodashuda tibqi meyorho va vobasta ba sohahoi faoliyat, ki az jonibi Hukumati Jumhurii Tojikiston muqarrar shudaand.

16) Pardokhthoi sugurtavi tibqi shartnomahoi sugurtai hatmii masuliyati korfarmo (az hisobi mablaghoi korfarmo) baroi rasonidani (hangomi rasonidani) zarar ba hayot va salomatii kormand hangomi ijroi uhdadorihoi mehnati (khizmati).

17) Mablagi jubroni zarari moddi, ki bo qarori sud muqarrar karda shudaast.

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