Home / Jamiyat / KODEKSI ANDOZI JUMHURII TOJIKISTON

KODEKSI ANDOZI JUMHURII TOJIKISTON

Kodeksi andozi Jumhurii Tojikiston munosibathoi omironaro oid ba muqarrar namudan, tagyir dodan, bekor kardan, hisob va pardokht namudani andozho, inchunin munosibathoi bayni davlat va andozsuporandaro (agenti andozro) vobasta ba ijroi uhdadorihoi andoz (minbad – munosibathoi andozi) tanzim menamoyad.

Munosibathoi vobasta ba sitonidani bojhoi gumruki, andozho az molho va vositahoi naqliyoti tavassuti sarhadi gumrukii Jumhurii Tojikiston intiqolyobanda bo Kodeksi mazkur va qonunguzorii gumruki Jumhurii Tojikiston ba tanzim darovarda meshavand.

Kodeksi andoz 2018
Kitobi kodeksi andoz (dar amal 2018)

(Akhbori Majlisi Olii Jumhurii Tojikiston, s. 2012, №9, mod. 838; s. 2013, №12, mod. 889, mod. 890; s. 2015, №3, mod. 210, №11, mod. 965, mod. 966; s. 2016, №3, mod. 150, №11, mod. 883, №11, mod. 883; Qonunhoi JT az 24.02.2017 s., №1398; az 30.05.2017 s., №1423)

QISMI I. QISMI UMUMI.

FASLI I. MUQARRAROTI UMUMI.
BOBI 1. MUQARRAROTI ASOSI.

Moddai 1. Munosibathoe, ki Kodeksi mazkur tanzim menamoyad.
Moddai 2. Qonunguzorii andozi Jumhurii Tojikiston va amali on.
Moddai 3. Tartibi muqarrar namudan, tagyir dodan va bekor kardani andozho.
Moddai 4. Sistemai andozi Jumhurii Tojikiston.
Moddai 5. Prinsiphoi sistemai andoz.
Moddai 6. Andozhoi Jumhurii Tojikiston.

BOBI 2. MAFHUMHOI ASOSI

Moddai 7. Andoz.
Moddai 8. Faoliyati sohibkori va gayrisohibkori.
Moddai 9. Kori kiroya.
Moddai 10. Faoliyati ehsonkori.
Moddai 11. SHakhsoni voqei – rezidentho va gayrirezidentho.
Moddai 12. Muassisai doimii gayrirezident (korkhonai khoriji yo shakhsi voqeii gayrirezident)
Moddai 13. Agenti andoz.
Moddai 14. SHakhsoni mutaqobilan vobasta.
Moddai 15. Ijorai moliyavi (lizing)
Moddai 16. Loihahoi sarmoyaguzorii Hukumati Jumhurii Tojikiston.
Moddai 17. Mafhumhoi asosii digare, ki dar Kodeksi mazkur istifoda meshavand.

BOBI 3. HUQUQU UHDADORIHOI ANDOZSUPORANDA (AGENTI ANDOZ) 

Moddai 18. Huquqhoi andozsuporanda (agenti andoz)
Moddai 19. Uhdadorihoi andozsuporanda (agenti andoz)
Moddai 20. Huquq ba namoyandagi dar munosibathoe, ki qonunguzorii andoz tanzim menamoyad.

FASLI II. MUQARRAROTI UMUMII MAMURI..
BOBI 4. NAZORATI PARDOHTI ANDOZHO.

Moddai 21. Tartibi tatbiqi muqarraroti mamuri.
Moddai 22. Nazorati andoz az rui ba bujet vorid shudani andozho.
Moddai 23. CHorahoi muboriza bar ziddi sarkashi az pardokhti andozho va usulhoi alternativii andozbandi.
Moddai 24. Narkhhoi bozori.
Moddai 25. Bahisobgirii andozsuporandagon.
Moddai 26. Raqami mushakhkhasi andozsuporanda.
Moddai 27. Uhdadorihoi maqomoti davlati hangomi hamkori bo maqomoti andoz.

BOBI 5. SANJISHHOI ANDOZ VA DIGAR SHAKLHOI NAZORATI ANDOZ 

Moddai 28. Muqarraroti umumi.
Moddai 29. Davriyati guzaronidani sanjishhoi andoz.
Moddai 30. Davomnoki va vaqti guzaronidani sanjishhoi andoz.
Moddai 31. Ogohinoma dar borai sanjishi darpeshistodai andoz.
Moddai 32. Asos baroi guzaronidani sanjishi andoz.
Moddai 33. Ogozi sanjishi andoz.
Moddai 34. Dastrasii kormandoni maqomoti andoz ba hudud yo bino baroi guzaronidani sanjishi andoz.
Moddai 35. Ba okhir rasidani sanjishi andoz.
Moddai 36. Qaror az rui natijahoi sanjishi andoz.
Moddai 37. Nazorati kamerali.
Moddai 38. Istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali.
Moddai 39. Nazorati andoz oid ba rioyai tartibi tatbiq va istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali.
Moddai 40. Muoinai khronometraji.
Moddai 41. Nazorati ilovagii molhoi zeraksizi va faoliyati digar.
Moddai 42. Nazorat az boloi maqomoti vakolatdor.

BOBI 6. SISTEMAI IDORAKUNII HAVFHO..

Moddai 43. Muqarraroti umumi.
Moddai 44. Amalhoi maqomoti andoz oid ba bahodihi va idorakunii khavfho
BOBI 7. OGOHONI VA FAHMONDADIHI OID BA IJROI UHDADORII ANDOZ.
Moddai 45. Ogohinomai maqomoti andoz.
Moddai 46. Tavzehot oid ba ijroi uhdadorii andoz.

FASLI III. BAHISOBGIRI VA HISOBOT..
BOBI 8. BAHISOBGIRII ANDOZ VA HISOBOTI ANDOZ.

Moddai 47. Tartibdihi va nigohdorii hujjathoi bahisobgiri.
Moddai 48. Qoidahoi umumii bahisobgirii andoz.
Moddai 49. Bahisobgirii judogona va qoidahoi peshburdi on.
Moddai 50. Hisoboti andoz.
Moddai 51. Tartibi tahiya va peshnihodi hisoboti andoz.
Moddai 52. Muhlati nigohdorii hisoboti andoz.
Moddai 53. Peshnihod namudani hisoboti andoz.
Moddai 54. Peshnihodi ittiloot oid ba pardokhtho yo amaliyoti digar.
Moddai 55. Tamdid kardani muhlati peshnihodi elomiyahoi andoz.
Moddai 56. Surathisobhoi bonki.
Moddai 57. Peshnihodi malumot ba maqomoti andoz.

FASLI IV. UHDADORII ANDOZ VA IJROI ON.. 
BOBI 9. UHDADORII ANDOZ. 

Moddai 58. Uhdadorii andoz.
Moddai 59. Ijroi uhdadorihoi andoz.
Moddai 60. Ijroi uhdadorii andoz hangomi barhamdihii shakhsi huquqi.
Moddai 61. Ijroi uhdadorihoi andoz hangomi aznavtashkildihii shakhsi huquqi.
Moddai 62. Ijroi uhdadorii andozi sohibkori infirodie, ki faoliyatashro qat menamoyad.
Moddai 63. Ijroi uhdadorihoi andozi shakhsoni voqeii favtida, gayri qobili amal etirofshuda, bedarak goib yo shakhsone, ki az jonibi sud favtida elon shudaand.
Moddai 64. Qat gardidani uhdadorii andoz.

BOBI 10. BAHISOBGIRII IJROI UHDADORII ANDOZ. 

Moddai 65. Asoshoi bahisobgirii ijroi uhdadorii andoz.
Moddai 66. Muhlati  davo.

BOBI 11. PARDOHT, JAMOVARI VA BARGARDONIDANI ANDOZHO.. 

Moddai 67. SHaklho va muhlathoi pardokhti andozho, jarimaho va foizho.
Moddai 68. Mahalli pardokhti andozho va bujethoe, ki andozho ba onho guzaronida meshavand.
Moddai 69. Ba hisob giriftan yo bargardonidani mablaghoi barziyod pardokhtshuda.
Moddai 70. Tagyir dodani muhlati pardokhti andozho.
Moddai 71. Tartibi pushonidani uhdadorihoi andoz.

FASLI V. MAJBURAN SITONIDANI ANDOZHO VA CHORAHOI JAVOBGARI.
BOBI 12. CHORAHOI TAMINI IJROI UHDADORII DAR MUHLATASH IJRONASHUDAI ANDOZ. 

Moddai 72. CHorahoi tamini ijroi uhdadorii dar muhlatash ijronashudai andoz.
Moddai 73. Foizho.
Moddai 74. Tartibi sudii majburan sitonidani qarzi andoz.
Moddai 75. Habsi molu mulk.
Moddai 76. Furushi molu mulki habsshuda.
Moddai 77. Murojiat ba sud dar borai muflis etirof kardani andozsuporanda.
Moddai 78. Az hisob barovardani qarzhoi beetimod oid ba andoz.
BOBI 13. JAVOBGARI..
Moddai 79. Huquqvayronkunii andoz.
Moddai 80. Holathoi istisnokunandai javobgari baroi sodir namudani huquqvayronkunii andoz.

FASLI VI. HALLI BAHSHO..
BOBI 14. HALLI BAHSHO.

Moddai 81. SHikoyat.
Moddai 82. Oqibathoi peshnihodi ariza (shikoyat) nisbat bahisobkunii mablaghoi andoz, jarimaho va foizho.

FASLI VII. MAQOMOTI ANDOZ. 
BOBI 15. MAQOMOTI ANDOZ. 

Moddai 83. Vazifahoi asosii maqomoti andoz.
Moddai 84. Vazi huquqi va sokhtori maqomoti andoz.
Moddai 85. Kormandoni maqomoti andoz.
Moddai 86. Bahoguzorii faoliyati kasbii kormandi maqomoti andoz.
Moddai 87. Munosibati baynihamdigarii maqomoti andoz bo digar maqomoti hokimiyati davlati.
Moddai 88. Hisobot.
Moddai 89. Huquqhoi maqomoti andoz.
Moddai 90. Uhdadorihoi maqomoti andoz.
Moddai 91. Masuliyati kormandoni maqomoti andoz.
Moddai 92. Barkhurdi manfiatho.
Moddai 93. Sirri malumot (sirri andoz)
Moddai 94. Taminoti moddi, himoyai huquqi va ijtimoii kormandoni maqomoti andoz.

QISMI II.  QISMI MAHSUS.. 
FASLI VIII. ANDOZ AZ DAROMAD VA ANDOZ AZ FOIDA.. 
BOBI 16. MUQARRAROTI UMUMI.. 

Moddai 95. Andozsuporandagon.
Moddai 96. Obekti andozbandi.
Moddai 97. Manbai andoz.
Moddai 98. Daromadi umumi.
Moddai 99. Daromadho dar shakli muzdi mehnat.
Moddai 100. Daromadhoi shakhsi voqei az faoliyate, ki ba mehnati kiroya mansub nest.
Moddai 101. Tashehi daromadi umumii shakhsi voqei.
Moddai 102. Tarhkunihoi shakhsi az daromadhoi shakhsoni voqei.
Moddai 103. Meyorhoi andoz az daromad.
Moddai 104. Imtiyozhoi andozi.

BOBI 17. MUQARRAROTI UMUMI.. 

Moddai 105. Andozsuporandagon.
Moddai 106. Obekti andozbandi.
Moddai 107. Manbai andoz.
Moddai 108. Tashehi daromad.
Moddai 109. Meyorhoi andoz.
Moddai 110. Imtiyozho.

BOBI 18. TARHHO AZ DAROMADI UMUMI.

Moddai 111. Tarhi kharojoti vobasta ba giriftani daromad.
Moddai 112. Harojote, ki tarh karda nameshavad.
Moddai 113. Tarh baroi pardokhthoi ehsonkori.
Moddai 114. Mahdudiyati tarhho nisbat ba foizho.
Moddai 115. Tarhho nisbat ba qarzhoi beetimod (shubhanok)
Moddai 116. Tarhi hissajudokuniho ba fondhoi zakhiravii sugurta.
Moddai 117. Tarhho nisbat ba kharojot baroi tahqiqoti ilmi, korhoi loihakashi va tajribaviyu konstruktori.
Moddai 118. Tarhi mablaghoi hissajudokunihoi istehloki va digar tarhho az rui vositahoi asosii istehlokshavanda.
Moddai 119. Tarhho nisbat ba kharojoti tamiri vositahoi asosii istehlokshavanda.
Moddai 120. Tarhi kharojot nisbat ba sahmhoi sugurtavi.
Moddai 121. Harojot baroi korhoi justujuiyu geologi va korhoi omodagi ba istikhroji zakhirahoi tabii.
Moddai 122. Harojot baroi doroihoi gayrimoddi.
Moddai 123. Mahdudiyati tarh nisbat ba andozho va jarimaho.
Moddai 124. Ba davrai digar guzaronidani zarar, zarar hangomi furush yo suporidani molu mulk.

BOBI 19. SITONIDANI ANDOZ DAR MANBAI PARDOHT.

Moddai 125. Tartibi sitonidani andoz dar manbai pardokht.
Moddai 126. Sitonidani andoz az sudi sahmiyaho dar manbai pardokht.
Moddai 127. Sitonidani andoz az foizho dar manbai pardokht.
Moddai 128. Sitonidani andoz az daromadi gayrirezidentho dar manbai pardokht.
BOBI 20. ANDOZBANDII BAYNALMILALI..
Moddai 129. Andozbandii foidai sofi muassisai doimii shakhsi huquqii khoriji.
Moddai 130. Bahisobgirii andozi khoriji.
Moddai 131. Daromade, ki dar mamlakathoi doroi andozbandii imtiyoznok girifta shudaast.

BOBI 21. MUQARRAROTI MAHSUS DOIR BA SANADHOI HUQUQII BAYNALMILALI.

Moddai 132. Tartibi tatbiqi sanadhoi huquqii baynalmilali.
Moddai 133. Tartibi pardokhti andoz az daromadhoi gayrirezidentho az faoliyat dar Jumhurii Tojikiston, ki boisi tasisi muassisai doimi nameshavad.
Moddai 134. Tartibi tatbiqi sanadhoi huquqii baynalmilali nisbat ba andozbandii daromadho az rasonidani khizmatrasonii naqliyoti dar hamlu naqli  baynalmilali.
Moddai 135. Tartibi tatbiqi sanadi huquqii baynalmilali nisbat ba andozbandii sudi sahmiyaho, foizho, royalti.
Moddai 136. Tartibi tatbiqi sanadi huquqii baynalmilali nisbat ba andozbandii foidai sof hangomi faoliyat tavassuti muassisai doimi.
Moddai 137. Tartibi tatbiqi sanadi huquqii baynalmilali nisbat ba andozbandii digar daromadho az manbahoi voqe dar Jumhurii Tojikiston
Moddai 138. Talaboti umumi hangomi peshnihodi ariza baroi tatbiqi muqarraroti sanadi huquqii baynalmilali.
Moddai 139. Malumotnoma oid ba mablaghoi andozhoi dar Jumhurii Tojikiston pardokhtshuda.

BOBI 22. QOIDAHOI BAHISOBGIRII ANDOZ.

Moddai 140. Tartibi bahisobgirii daromadho va kharojot.
Moddai 141. Prinsiphoi bahisobgirii daromadho va kharojotho tibqi usuli kassavi.
Moddai 142. Lahzai giriftani daromad dar holathoi judogona bo istifodai usuli kassavi.
Moddai 143. Lahzai kharojot namudan dar baze holathoi judogona bo istifodai usuli kassavi.
Moddai 144. Prinsiphoi bahisobgirii daromadho va kharojot hangomi istifodai usuli hisobu zamkuni.
Moddai 145. Lahzai giriftani daromad hangomi istifodai usuli hisobu zamkuni.
Moddai 146. Lahzai kharojot hangomi istifodai usuli hisobu zamkuni.
Moddai 147. Sohibii mushtarak.
Moddai 148. Daromadho va tarhho az rui qarordodhoi darozmuhlat.
Moddai 149. Tartibi bahisobgirii zakhirahoi moliyu moddi.
Moddai 150. Bahisobgiri hangomi ijorai moliyavi (lizing)
Moddai 151. Tarhhoi jubronshavanda va ikhtisori zakhiraho.
Moddai 152. Foida va zarar hangomi furush yo suporidani doroiho.
Moddai 153. Arzishi doroiho.
Moddai 154. Etirof nakardani foida yo zarar.

BOBI 23. MUQARRAROTI MAMURI.. 

Moddai 155. Davrai andoz.
Moddai 156. Peshnihodi elomiya.
Moddai 157. Pardokhthoi jorii (peshpardokhti) andoz.
Moddai 158. Pardokhti andozho va muqarraroti mamuri.

FASLI IX. ANDOZ AZ ARZISHI ILOVASHUDA.. 
BOBI 24. MUQARRAROTI UMUMI..

Moddai 159. Mafhumi andoz az arzishi ilovashuda.

BOBI 25. ANDOZSUPORANDAGON..

Moddai 160. Andozsuporandagon.
Moddai 161. Talabot oid ba dodani ariza baroi baqaydgiri.
Moddai 162. Baqaydgiri.
Moddai 163. Bekor kardani baqaydgiri.

BOBI 26. OBEKTHOI ANDOZBANDI..

Moddai 164. Obekthoi andozbandi.
Moddai 165. Furush yo suporidani korkhona.

BOBI 27. MANBAI ANDOZ.

Moddai 166. Arzishi amaliyoti andozbandishavanda.
Moddai 167. Tashehi amaliyoti andozbandishavanda.
Moddai 168. Arzishi voridoti andozbandishavanda.

BOBI 28. IMTIYOZHOI ANDOZ.

Moddai 169. Ozod kardan az andoz.
Moddai 170. Andozbandii hamlu naqli baynalmilali va tranziti.
Moddai 171. Hususiyathoi andozbandi hangomi intiqoli molho tavassuti sarhadi gumrukii Jumhurii Tojikiston.
Moddai 172. Andozbandii sodiroti molho.
Moddai 173. Tasdiqi sodiroti molho.

BOBI 29. VAQT VA MAHALLI ANJOM DODANI AMALIYOTI ANDOZBANDISHAVANDA VA QOIDAHOI MAHSUS.. 

Moddai 174. Vaqti anjom dodani amaliyoti andozbandishavanda.
Moddai 175. Mahalli tahvili mol.
Moddai 176. Mahalli ijroi korho yo khizmatrasoniho.
Moddai 177. Andozbandii  bozgasht.
Moddai 178. Vaqti voridot.
Moddai 179. Amaliyothoi omekhta.
Moddai 180. Amaliyote, ki agent anjom medihad.

BOBI 30. TARTIBI HISOBKUNI  VA PARDOHTI ANDOZ. 

Moddai 181. Meyorhoi andoz az arzishi ilovashuda va tartibi hisobi on.
Moddai 182. Andoz az arzishi ilovashuda, ki boyad az muomiloti andozbandishavanda ba bujet pardokht shavad.
Moddai 183. Andoz az arzishi ilovashuda, ki hangomi muayyan namudani pardokhtho ba bujet dar holati istifodai meyori standarti ba hisob girifta meshavad.
Moddai 184. Tashehi mablaghoi andoz az arzishi ilovashuda, ki ba hisob  girifta meshavand.
Moddai 185. Tartibi ba hisob giriftani andoz az arzishi ilovashuda hangomi amaliyoti az andozi arzishi ilovashuda ozodshuda va istifodabarii meyori standarti.
Moddai 186. Hisobnoma-fakturaho oid ba andoz az arzishi ilovashuda va aksizho.
Moddai 187. Tartib dodani hisobnoma-fakturahoi ilovagi hangomi tashehi muomilotiandozbandishavanda.
Moddai 188. Qoidahoi makhsus.

BOBI 31. MUQARRAROTI MAMURI VA HOTIMAVI..

Moddai 189. Peshnihodi elomiyaho va pardokhti andoz az arzishi ilovashuda
Moddai 190. Davrai andoz.
Moddai 191. Amaliyot bo bujet dar holati ziyod budani mablagi andozi bahisobgiriftashavanda nisbat ba mablagi andoze, ki baroi davrai hisoboti hisob karda shudaast.
Moddai 192. Az andoz az arzishi ilovashuda ozod kardani tahvili molhoi (korho, khizmatrasonihoi) az hisobi mablaghoi sozishnomahoi qarzi(granti) oid ba mablagguzorii (tatbiqi) loihahoi sarmoyaguzorii Hukumati Jumhurii Tojikiston kharidashavanda.
Moddai 193. Bargardonidani andoz az arzishi ilovashuda ba namoyandagihoi diplomati, konsuli va namoyandagihoi ba onho barobarkardashuda, inchunin azoi hayati kormandoni onho, ki dar Jumhurii Tojikiston akkreditatsiya shudaand.

FASLI X. AKSIZHO.. 
BOBI 32. AKSIZHO.. 

Moddai 194. Mafhumi aksizho.
Moddai 195. Andozsuporandagon.
Moddai 196. Obekti andozbandi.
Moddai 197. Nomgui molhoi zeraksizi va namudhoi faoliyati zeraksizi.
Moddai 198. Manbai andoz.
Moddai 199. Vaqti anjom dodani amaliyoti andozbandishavanda.
Moddai 200. Meyorhoi andoz.
Moddai 201. Ozodkuni.
Moddai 202. Tasdiqi sodiroti molhoi zeraksizi.
Moddai 203. Ba hisob giriftani aksiz.
Moddai 204. Davrai andoz.
Moddai 205. Pardokhti aksizho.
Moddai 206. Nazorati andozi mahsuloti zeraksizii spirtdor, be spirt va tamoku.
Moddai 207. Mahalli suporidani aksiz.
Moddai 208. Peshnihodi elomiya.
Moddai 209. Bargardonidani aksiz hangomi sodiroti takrorii (reeksport) molho.
Moddai 210. Tamgahoi aksiz.
Moddai 211. Hisobnoma-fakturaho.

FASLI XI. ANDOZI IJTIMOI.
BOBI 33. ANDOZI IJTIMOI.

Moddai 212. Andozsuporandagon.
Moddai 213. Obekti andozbandi.
Moddai 214. Manbai andoz.
Moddai 215. Ozodkuni.
Moddai 216. Meyorhoi andoz.
Moddai 217. Davrai andoz.
Moddai 218. Tartibi hisobkuni va pardokhtani andoz.

FASLI XII. ANDOZHO BAROI ZAHIRAHOI TABII.. 
BOBI 34. MUQARRAROTI UMUMI.. 

Moddai 219. Munosibathoe, ki hamin fasl tanzim menamoyad.

BOBI 35. ANDOZHO AZ ISTIFODABARANDAGONI SARVATHOI ZERIZAMINI..

Moddai 220. Muqarraroti asosi.
Moddai 221. Muqarrar namudani nizomi andoz dar qarordodhoi oid ba istifodai sarvathoi zerizamin.
Moddai 222. Muqarraroti umumi.
Moddai 223. Andozsuporandagon.
Moddai 224. Andozai bonusi obunavi.
Moddai 225.Muhlati pardokhti bonusi obunavi.
Moddai 226. Elomiyai andoz.
Moddai 227. Muqarraroti umumi.
Moddai 228. Andozsuporandagon.
Moddai 229. Andozai bonusi kashfi tijorati.
Moddai 230. Muhlati pardokhti bonusi kashfi tijorati.
Moddai 231. Elomiyai andoz.
Moddai 232. Muqarraroti umumi.
Moddai 233. Andozsuporandagon.
Moddai 234. Obekti andozbandi.
Moddai 235. Manbai andoz.
Moddai 236. Meyorhoi royalti baroi istikhroj.
Moddai 237. Tartibi muqarrar namudan va pardokhti royalti baroi istikhroj dar shakli moli (naturali)
Moddai 238. Tartibi pardokhti royalti baroi istikhroj.

BOBI 36. ROYALTI BAROI OB.

Moddai 239. Andozsuporandagon.
Moddai 240. Obekti andozbandi.
Moddai 241. Manbai andoz.
Moddai 242. Ozodkuni.
Moddai 243. Davrai andoz.
Moddai 244. Meyori andoz.
Moddai 245.  Tartibi hisob kardani royalti baroi ob.
Moddai 246. Muhlati pardokhti royalti baroi ob.
Moddai 247. Elomiyai andoz.

FASLI XIII. ANDOZ AZ ISTIFODABARANDAGONI ROHHOI AVTOMOBILGARD.. 
BOBI 37. ANDOZ AZ ISTIFODABARANDAGONI ROHHOI AVTOMOBILGARD.. 

Moddai 248. Andozsuporandagon.
Moddai 249.  Obekti andozbandi.
Moddai 250. Imtiyozhoi andoz.
Moddai 251. Manbai andoz.
Moddai 252. Meyori andoz.
Moddai 253. Davrai andoz.
Moddai 254. Tartib va muhlati pardokhti andoz.

FASLI XIV.  ANDOZ AZ FURUSH (ALYUMINIYI AVVALIYA) 
BOBI 38. ANDOZ AZ FURUSH (ALYUMINIYI AVVALIYA) 

Moddai 255. Muqarraroti umumi.
Moddai 256. Andozsuporandagon.
Moddai 257. Obekti andozbandi.
Moddai 258. Manbai andoz.
Moddai 259. Meyori andoz.
Moddai 260. Tartibi hisobkuni va muhlati pardokhti andoz.
Moddai 261. Ba hisob giriftani mablagi andoz az furush ba hisobi andoz az arzishi ilovashuda hangomi tahvili mahsuli korkardi onho ba bozori dokhilii Jumhurii Tojikiston.

FASLI XV.  ANDOZHOI MAHALLI.. 
BOBI 39. MUQARRAROTI UMUMI.. 

Moddai 262. Muqarraroti umumi.

BOBI 40. ANDOZ AZ VOSITAHOI NAQLIYOT.. 

Moddai 263. Andozsuporandagon.
Moddai 264. Obekti andozbandi.
Moddai 265. Manbai andoz.
Moddai 266. Meyorhoi andoz.
Moddai 267. Ozodkuni.
Moddai 268. Tartibi suporidani andoz.

BOBI 41. ANDOZHO AZ MOLU MULKI GAYRIMANQUL.. 

Moddai 269. Muqarraroti asosi.
Moddai 270. Andozsuporandagon.
Moddai 271. Obekti andozbandi.
Moddai 272. Manbai andoz.
Moddai 273. Meyorhoi andozi zamin.
Moddai 274. Imtiyozho oid ba andozi zamin.
Moddai 275. Andozsuporandagon.
Moddai 276. Obekti andozbandi.
Moddai 277. Manbai andoz.
Moddai 278. Imtiyozho.
Moddai 279. Meyori andoz.
Moddai 280. Tartibi umumii hisob va pardokhti andozho az molu mulki gayrimanqul.
Moddai 281. Tartibi peshnihodi hisobi andoz.
Moddai 282. Muhlati pardokhtho.

FASLI XVI. NIZOMHOI MAHSUSI ANDOZBANDI.. 
BOBI 42. NIZOMI ANDOZBANDII SHAHSONI VOQEIE, KI FAOLIYATI SOHIBKORIRO TIBQI PATENT YO SHAHODATNOMA AMALI MENAMOYAND.. 

Moddai 283. Muqarraroti umumi.
Moddai 284. Muqarraroti asosii andozbandii sohibkoroni infirodii tibqi patent faoliyatkunanda.
Moddai 285. Andozsuporandagon va bahisobgirii onho.
Moddai 286. Mablagi andoz.
Moddai 287. Davrai andoz.
Moddai 288. Tartibi suporidani andozho.
Moddai 289. Prinsiphoi umumii andozbandii sohibkoroni infirodii tibqi shahodatnoma faoliyatkunanda.

BOBI 43. NIZOMI SODDAKARDASHUDAI ANDOZBANDI BAROI SUBEKTHOI SOHIBKORII HURD..

Moddai 290. Muqarraroti umumi.
Moddai 291. Andozsuporandagon.
Moddai 292. Obekti andozbandi.
Moddai 293. Manbai andoz.
Moddai 294. Imtiyozho.
Moddai 295. Davrai andoz.
Moddai 296. Meyorhoi andoz.
Moddai 297. Tartibi hisob va pardokht namudani andozi nizomi soddakardashuda.

BOBI 44. NIZOMI SODDAKARDASHUDAI ANDOZBANDI BAROI ISTEHSOLKUNANDAGONI MAHSULOTI KISHOVARZI (ANDOZI YAGONA) 

Moddai 298. Muqarraroti umumi.
Moddai 299. Andozsuporandagon.
Moddai 300. Obekti andozbandi va manbai andoz.
Moddai 301. Imtiyozhoi andoz.
Moddai 302. Meyorhoi andozi yagona.
Moddai 303. Davrai andoz.
Moddai 304. Tartibi peshnihodi hisoboti andoz.
Moddai 305. Muhlat, andoza va tartibi pardokhti andoz.

BOBI 45. NIZOMI MAHSUSI ANDOZBANDI BAROI SUBEKTHOI BIZNESI BOZI.. 

Moddai 306. Mafhumhoi dar hamin bob istifodashavanda.
Moddai 307. Andozsuporandagon.
Moddai 308. Obekti andozbandi.
Moddai 309. Manbai andoz va meyori andoz.
Moddai 310. Davrai andoz.
Moddai 311. Tartibi pardokhti andoz.

FASLI XVII. NIZOMHOI IMTIYOZNOKI ANDOZ. 
BOBI 46. ANDOZBANDII SOHTMONI NERUGOHHOI BARQI OBI.. 

Moddai 312. Imtiyozho hangomi sokhtmoni nerugohhoi barqi obi.

BOBI 471. HUSUSIYATI ANDOZBANDII HOJAGIHOI PARRANDAPARVARI VA KORHONAHOI ISTEHSOLKUNANDAI HUROKI OMEHTAI PARRANDA VA CHORVO..

Moddai 313. Hususiyati andozbandii korkhonahoi navtasis, ki ba silsilai purrai korkardi nakhi pakhta ba mahsuloti nihoi (az kalobai pakhta to mahsuloti pakhtagii duzandagi mashgul meboshand.
Moddai 3131. Hususiyati andozbandii khojagihoi parrandaparvari va korkhonahoi istehsolkunandai khuroki omekhtai parranda va chorvo.

BOBI 472. HUSUSIYATHOI ANDOZBANDII SUBEKTHOI BOZORI  KOGAZHOI QIMATNOK.. 

Moddai 3132. Hususiyathoi andozbandii subekthoi bozori kogazhoi qimatnok.

BOBI 48. ANDOZBANDI AZ RUI SOZISHNOMAHO OID BA TAQSIMI MAHSULOT.. 

Moddai 314. Mafhumhoi dar hamin bob istifodashavanda.
Moddai 315. Muqarraroti asosii nizomi andoz.
Moddai 316. Buzurgihoi (parametrhoi) asosii sozishnoma.
Moddai 317. Muayyan namudani hajmi (miqdori) umumii mahsuloti istehsolshuda va arzishi on.
Moddai 318. Harojoti jubronshavanda.
Moddai 319. Tarkibi kharojoti jubronnashavanda.
Moddai 320. Tartibi pushonidani kharojoti jubronshavanda.
Moddai 321. Bahisobgirii mahsuloti jubroni, foida va kharojoti jubronshavanda.
Moddai 322. Muayyankunii tanosubhoi taqsimi mahsuloti foidanok.
Moddai 323. Hisob va pardokht namudani andoz.

BOBI 49. ASOSHOI ANDOZBANDII FAOLIYATI MINTAQAHOI OZODI IQTISODI.. 

Moddai 324. Muqarraroti asosi.
Moddai 325. Nizomi andoz dar mintaqahoi ozodi iqtisodi.
Moddai 326. Tartibi hisob va pardokhti andozho.

FASLI XVIII. MUQARRAROTI HOTIMAVI.. 
BOBI 50. MUQARRAROTI HOTIMAVI.. 

Moddai 327. Muqarraroti intiqoli.
Moddai 328. Dar borai az etibor soqit donistani Kodeksi andozi Jumhurii Tojikiston.
Moddai 329. Mavridi amal qaror dodani Kodeksi andozi Jumhurii Tojikiston.

 

Загрузка...

Dar boramon

Инчунин кобед

5597d45a1f9bbba6cb3a0a20c8c19e24

SHerhoi oshiqi ba zaboni rusi

Veronika Tushnova — YA ne pomnyu tebya, izvini YA ne pomnyu tebya, izvini! YA zabil …