Kitobi bahisobgirii muhosibI va hisoboti moliyavi

Qonuni Jumhurii Tojikiston

Dar borai bahisobgirii muhosibЇ va hisoboti moliyavЇ

(Akhbori Majlisi Olii Jumhurii Tojikiston,

s. 2011, №3, mod.169; s.2014, №3, mod.149)

Qonuni mazkur asoshoi tashkiliyu huquqi, prinsipho va qoidahoi peshburdi bahisobgirii muhosibi va tartib dodani hisoboti moliyaviro  dar Jumhurii Tojikiston muqarrar karda, munosibathoi in soharo tanzim menamoyad.

BOBI 1. 

MUQARRAROTI UMUMI

Moddai 1. Maqsadi Qonuni mazkur

Maqsadi Qonuni mazkur az tamini siyosati yagonai bahisobgirii muhosibi va hisoboti moliyavi, peshburdi bahisobgirii molu mulk, doroiho, uhdadoriho va tartib dodani ittilooti muqoisavi va saheh vobasta ba amaliyoti khojagidorie meboshad, ki maqomoti davlati, korkhonaho, muassisaho va digar tashkilotho (minbad – tashkilotho) baroi istifodabarandagon peshnihod menamoyand.

Moddai 2. Mafhumhoi asosii Qonuni mazkur

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda meshavand:

– bahisobgirii muhosibi – nizomi yagonai jamovari, baqaydgiri, jambasti ittiloot dar borai molu mulk, doroiho, uhdadoriho va sarmoyai tashkilot, ki az rui shaklhoi muqarrarshuda tartib doda shudaand;

– hisobi tarkibi – bahisobgirii malumoti jambastii bahisobgirii muhosibi dar borai namudhoi molu mulk, doroiho, uhdadoriho va amaliyoti khojagidori az rui nishonahoi muayyani iqtisodi, ki dar hisobi tarkibii bahisobgirii muhosibi nishon doda meshavand;

– hisobi tahlili – bahisobgirie, ki dar hisobhoi tahlilii  bahisobgirii muhosibi bo guruhbandii malumoti mufassal oid ba molu mulk, doroiho, uhdadoriho va muomiloti dokhilikhojagii har kadom  hisobi tarkibi darj gardidaand;

– naqshai hisobhoi bahisobgirii muhosibi – nomgui ba nizom darovardashudai hisobhoi tarkibii bahisobgirii muhosibi;

– tashkiloti muhosibi – shakhsi huquqie, ki khizmatrasoniro dar sohai bahisobgirii muhosibi peshnihod namuda, azoi tashkiloti kasbii muhosibon meboshad va dar basti vazifahoi khud na kamtar az du muhosibi kasbi dorad;

– muhosibi kasbi – shakhsi voqeie, ki ikhtisos va sertifikati muhosibi kasbi dorad;

– sirri muhosibi – ittilooti doroi sirri tijoratie, ki dar hujjathoi avvaliyai bahisobgirii muhosibi va fehristi baqaydgirii muhosibi darj gardidaast;

– hujjathoi muhosibi – hujjathoi avvaliyai bahisobgirii muhosibi, siyosati bahisobgiri, naqshai hisobho, hisoboti moliyavi, shartnomaho va hujjathoi digari marbuti bahisobgirii muhosibi va tartib dodani hisoboti moliyavii tashkilotho;

– tashkiloti kasbii muhosibon – tashkiloti gayritijoratii akkreditatsiyashudai ittihodiyai muhosibon va (yo) auditoron, tashkiloti muhosibi yo auditori;

– akkreditatsiya – huquqi etirofshudai tashkiloti kasbii muhosibon, ki dar shakli muqarrarnamudai  maqomi vakolatdori davlati shahodatnoma dorad;

– subekthoi doroi manfiati umum – tashkilothoi ahamiyati kaloni  jamiyatidoshta, ki meyorhoi muayyan namudani ahamiyati onhoro Hukumati Jumhurii Tojikiston muqarrar menamoyad;

– hisoboti moliyavi – majmui malumote, ki holat va natijai faoliyati moliyavii tashkilothoro dar asosi nishondodhoi bahisobgirii muhosibi tibqi standarthoi baynalmilali yo milli dar bar megirad;

– fehristi bahisobgirii muhosibi – tartibi jamovari, jambastkuni va murattabsozii ittiloote, ki dar hujjathoi bahisobgirii avvaliya va mavjuda baroi inikos kardan dar nizomi bahisobgirii muhosibi va hisoboti moliyavi qabul gardidaand;

– hujjathoi avvaliyai bahisobgiri – hujjathoi shahodatdihandai  amaliyot yo ruydodhoi ba anjomrasida yo huquqi ba anjom rasonidani on dar homilhoi kogazi va elektroni, ki dar asosi onho bahisobgirii muhosibi surat megirad;

– sertifikati muhosibi kasbi (minbad – sertifikat) – hujjate, ki darajai takhassusi kasbii muhosibro tasdiq mekunad;

– amaliyoti khojagidori – muomila, ruydod, shart va amaliyote, ki ba holati moliyavii tashkilot, natijai faoliyati moliyavii on yo muomiloti mablag tasir rasonida metavonad;

– siyosati bahisobgiri – prinsiphoi daqiqe, ki dar asosi hujjathoi tasdiqnamudai rohbariyati tashkilot, majmui qoidaho, usulho va tartibi peshburdi bahisobgirii muhosibi va tartib dodani hisoboti moliyaviro tibqi standarthoi baynalmilali va yo milli muayyan menamoyad;

– standarthoi baynalmilali – standartho va tafsirhoe, ki Fondi standarthoi baynalmilalii hisoboti moliyavi ba nashr rasonida, maqomi vakolatdori davlati baroi istifoda tasdiq namudaast;

– standarthoi milli – hujjathoi meyorii huquqii tanzimkunandai bahisobgirii muhosibi va tartib dodani hisoboti moliyavi, ki maqomi vakolatdori davlati tasdiq namudaast;

– mahfuzdoranda – manbai elektronii malumoti hisoboti moliyavi dar maqomi vakolatdori davlati, ki baroi istifodabarandagon dastras meboshad;

– doroiho – zakhirahoe, ki dar natijai amaliyoti peshin tahti nazorati shakhsoni voqei va huquqi qaror doshta, giriftani nafi iqtisodi az onho dar nazar ast;

– uhdadorihoi muhosibi – uhdadorihoi shakhsoni voqei va huquqie, ki az amaliyoti peshin ba vujud omada, dar natijai tanzimi on zakhirai doroihoi nafi iqtisodi khorij meshavand;

– sarmoya – hissai doroihoi shakhsoni voqei va huquqie, ki pas az tarh kardani mablagi hamai uhdadoriho boqi mondaast;

– daromad – afzoishi manfiati iqtisodii davrai hisoboti dar shakli voridshavi yo ziyodshavii doroiho yo khud kamshavii uhdadoriho, ki sarmoyai sahomii bo hissaguzorihoi sohibmulkon vobastaro afzun megardonad;

– kharojot – kamshavii manfiati iqtisodi dar davrai hisoboti dar shakli khorijshavi yo kamshavii doroiho yo khud ziyodshavii uhdadoriho, ki ba kamshavii sarmoyai sahomii bo hissaguzorihoi sohibmulkon novobasta ovarda merasonad;

– maqomi vakolatdori davlati – maqomi markazii hokimiyati ijroiya, ki faoliyati sohai bahisobgirii muhosibi va hisoboti moliyaviro ba tanzim medarorad.

Moddai 3. Qonunguzorii Jumhurii Tojikiston dar borai bahisobgirii  muhosibi va hisoboti moliyavi

Qonunguzorii Jumhurii Tojikiston dar borai bahisobgirii muhosibi va hisoboti moliyavi ba Konstitutsiyai (Sarqonuni) Jumhurii Tojikiston asos yofta, az Qonuni mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikiston, inchunin sanadhoi  huquqii baynalmilalie, ki Tojikiston onhoro etirof kardaast, iborat meboshad.

Moddai 4. Doirai amali  Qonuni mazkur

1. Qonuni mazkur nisbati hamai tashkilotho, sarfi nazar az shaklhoi tashkiliyu huquqiashon, inchunin nisbati tashkilothoi khoriji, ki dar Jumhurii Tojikiston faoliyat menamoyand tatbiq megardad, agar  sanadhoi huquqii baynalmilalie, ki Tojikiston onhoro etirof kardaast, tartibi digarero peshbini nakarda boshand.
2. Sohibkoroni infirodi, ki be tasisi shakhsi huquqi ba faoliyati sohibkori mashguland, peshburdi hisobi daromad va kharojotro bo tartibi muqarrarnamudai qonunguzorii andozi Jumhurii Tojikiston amali menamoyand.

 

BOBI 2.

VAZIFAHO VA NIZOMI BAHISOBGIRII MUHOSIBI VA HISOBOTI MOLIYAVI

Moddai 5. Vazifahoi  bahisobgirii muhosibi va hisoboti moliyavi

Vazifahoi asosii bahisobgirii muhosibi va hisoboti moliyavi  tamin namudani shakhsoni manfiatdor bo ittilooti purra va daqiq oid ba holati moliyavi, natijai faoliyat va tagyiroti vazi moliyavii tashkilotho  meboshad.

Moddai 6. Nizomi bahisobgirii muhosibi

1. Nizomi bahisobgirii muhosibi nizomi batanzimdarori, baqaydgiri va jambasti ittiloot oid ba amaliyot va ruydodhoi  tashkilotho meboshad, ki qonunguzorii Jumhurii Tojikiston muqarrar namudaast.
2. Amaliyot va ruydodhoi dar nizomi bahisobgirii muhosibi inikosyofta, dar asosi talaboti zerin amali karda meshavand:

– navishtajoti komilan muvofiqi muhosibi bo hujjathoi aslii avvaliya va inikosi hamai amaliyotu ruydodho dar navishtajoti muhosibi;

– baqaydgirii muttasil  va sarivaqtii amaliyotu ruydodho;

– mutobiqsozii hisobi tarkibi bo hisobi tahlili ba sanai yakumi har moh.

3. Amaliyot va ruydodho dar hisobhoi tarkibi bo usuli sabti dutarafa dar asosi naqshai  hisobi bahisobgirii muhosibii tashkilotho mutobiq ba talabote, ki maqomi vakolatdori davlati muqarrar namudaast, inikos karda meshavand.

Moddai 7. Prinsipho va tavsifi sifathoi asosii  bahisobgirii muhosibi va  hisoboti  moliyavi

1. Prinsiphoi bahisobgirii muhosibi va tartib dodani hisoboti moliyavi muttasil  hisob kardan va ba hisob giriftan  meboshad.
2. Asosi tavsifi sifatii hisoboti moliyavi vozeh, bamavrid, boetimod va  muqoisashavanda budan ast.

Moddai 8. Salohiyati maqomi vakolatdori davlati dar  sohai bahisobgirii muhosibi va  hisoboti moliyavi

1. Maqomi vakolatdori davlati dar sohai bahisobgirii muhosibi va  hisoboti  moliyavi Vazorati moliyai Jumhurii Tojikiston meboshad.
2. Maqomi vakolatdori davlati salohiyathoi zerinro dorad:

– siyosati davlatiro dar sohai bahisobgirii muhosibi va hisoboti  moliyavi tatbiq menamoyad, rohbarii umumii metodologiro ba zimma dorad va akkreditatsiyai tashkilothoi kasbii muhosibonro meguzaronad;

– SHuroi mashvaratiro hamchun maqomi eksperti dar sohai bahisobgirii muhosibi va hisoboti moliyavi tasis doda, dar muvofiqa bo Bonki millii Tojikiston Nizomnoma va hayati shakhsii onro tasdiq menamoyad;

– dar asosi barnomahoi baynalmilali ba nomzadho sertifikati muhosibi kasbi va ba tashkilotho boshad, sertifikati barnomai elektronii bahisobgirii muhosibiro tibqi qonunguzorii Jumhurii Tojikiston medihad. Tartibi dodani sertifikat va sharthoi sertifikatsiyai muhosiboni kasbi, barnomai elektronii  bahisobgirii muhosibi, inchunin muhlati etibor paydo kardan va beetibor donistani onhoro muayyan menamoyad;

– hujjathoi meyori oid ba masalahoi tanzimi bahisobgirii  muhosibi va hisoboti moliyaviro dar muvofiqa bo maqomi vakolatdori davlati dar sohai omor qabul menamoyad, ki ijroi onho baroi hamai tashkilothoi dar Jumhurii Tojikiston amalkunanda hatmi meboshad;

– ba hamai shakhsoni manfiatdor, az jumla ba aholi malumotero, ki dar mahfuzgoh mavjud ast, peshnihod  menamoyad;

– salohiyathoi digari bo qonunguzorii Jumhurii Tojikiston peshbinishudaro ijro menamoyad.

Moddai 9. Tashkili bahisobgirii muhosibi va  hisoboti moliyavi

1. SHakhsoni voqei va huquqi baroi tashkili bahisobgirii muhosibi va  hisoboti moliyavi oid ba rioyai talaboti sanadhoi meyorii huquqii Jumhurii Tojikiston dar mavridi ijroi amaliyoti khojagidori masul meboshand.
2. Rohbaroni tashkilotho vobasta ba hajmi kori bahisobgiri vazifadorand:
   – khizmatrasonii muhosibiro hamchun sokhtori tarkibi, ki ba on sarmuhosib (muhosib) rohbari mekunad, tasis dihand;

– dar basti vazifaho vazifai  muhosibro jori namoyand;

– dar asosi shartnoma bahisobgirii muhosibi va tartib dodani hisoboti moliyaviro  ba muhosiboti markazi, tashkiloti muhosibi yo ba muhosibi kasbi suporand;

– bahisobgirii muhosibiro hangomi zarurat shakhsan ba zimma girand.

3. Siyosati bahisobgiri prinsiphoi mushakhkhas, nizomnoma, qoidaho va tajribai andukhtai tashkilothoro jihati bahisobgirii muhosibi va tartib dodani hisoboti moliyavi tibqi qonunguzorii Jumhurii Tojikiston,  standarthoi baynalmilali, milli va naqshahoi hisobi bahisobgirii muhosibi vobasta ba talabot va khususiyathoi faoliyatashon dar bar  megirad.
4. Siyosati bahisobgirii tashkilot bo qarori rohbari avvali tashkilot yo shakhsi masuli holati bahisobgirii muhosibi tasdiq karda meshavad.
5. Hamzamon inho tasdiq karda meshavand:

– naqshai korii hisobhoi bahisobgirii muhosibi;

– shaklhoi hujjathoi avvaliyai bahisobgiri baroi barasmiyatdarorii amaliyoti khojagidori va  hisoboti dokhilii muhosibi;

– tartibi guzaronidani baruykhatgiri va usulhoi narkhguzorii molu mulk, doroiho va uhdadoriho;

– tartibi gardishi hujjatho va korkardi ittilooti bahisobgiri;

– tartibi nazorati amaliyoti khojagidori va inchunin digar qarorhoi baroi tashkili bahisobgirii muhosibi zarur.

6. Siyosati  bahisobgiri dar  tashkilot ba tavri muntazam har sol  tatbiq karda meshavad. Siyosati bahisobgiri metavonad dar holathoi tagyir yoftani qonunguzorii Jumhurii Tojikiston yo sanadhoi meyorii maqomote, ki bahisobgirii muhosibiro ba tanzim medarorand, az jonibi tashkilot tahiya gardidani tartibi navi bahisobgirii muhosibi yo dar holati kullan tagyir yoftani sharoiti faoliyati onho tagyir yobad.

Moddai 10. Talaboti asosi jihati bahisobgirii muhosibi va tartib  dodani hisoboti

                        moliyavi

 

1. Bahisobgirii muhosibii molu mulk, doroiho, uhdadoriho va amaliyoti khojagidorii tashkilotho bo puli millii Jumhurii Tojikiston surat megirad.
2. Molu mulk, doroiho va uhdadorihoe, ki molikiyati tashkilot ba hisob meravand, az molu mulki shakhsoni digari huquqii hayati in tashkilot alohida ba hisob girifta meshavand.
3. Bahisobgirii muhosibiro tashkilot ba tavri doimi az lahzai ba sifati shakhsi huquqi ba qayd girifta shudanash amali menamoyad.
4. Tashkilot bahisobgirii muhosibii molu mulk, doroiho,  uhdadoriho va amaliyoti khojagidoriro bo usuli sabti dutarafai ba ham aloqamandi hisobhoi bahisobgirii muhosibi amali menamoyad.
5. Malumoti bahisobgirii tahlili ba muomilot va baqiyai hisobhoi bahisobgirii tarkibi muvofiqat menamoyad.
6. Tamomi amaliyoti khojagidori va natijahoi baruykhatgiri be istisno dar hisobhoi bahisobgirii muhosibi sarivaqt va purra ba qayd girifta meshavand.
7. Subekthoi doroi manfiati umum vazifadorand, ki bahisobgirii muhosibi, hisoboti moliyaviro mutobiqi standarthoi baynalmilali va Qonuni mazkur amali namoyand.
8. Rohbaroni subekthoi doroi manfiati umum vazifadorand, ki khizmatrasonii doimoamalkunandai auditi dokhiliro tasis dihand.
9. Tashkilotho, ba istisnoi subekthoi doroi manfiati umum, vazifadorand, ki bahisobgirii muhosibi va hisoboti moliyaviro mutobiqi standarthoi milli amali namoyand.
10. Baroi tashkilothoi khurde, ki nizomi andozbandii soddakardashudaro istifoda mebarand, usuli soddakardashudai hisobot va  bahisobgirii muhosibi muqarrar karda meshavad.

Moddai 11.  Rohbari  khizmatrasonii muhosibi

1.Rohbari khizmatrasonii muhosibi (minbad–carmuhosib) carmuhosibi tashkilot va yo digar shakhsi mansabdore  meboshad, ki u bevosita ba rohbari tashkilot itoat namuda, baroi tashkili bahisobgirii  muhosibi, sari vaqt va purra peshnihod kardani hisoboti moliyavi masul meboshad.

2. Ba vazifai sarmuhosibi dastgohi maqomoti markazii ijroiyai hokimiyati davlati, tashkilothoi davlati, moliyavi va sahomie, ki az nisf ziyodi sarmoyai oinnomavii onho hissai davlat meboshad, shakhsone tain karda meshavand, ki:

– tahsiloti olii iqtisodi doshta boshand;

– sobiqai korii kasbiashon az 5 sol kam naboshad

3. Ba vazifai sarmuhosibi subekthoi doroi manfiati umum shakhsone tain karda meshavand, ki sertifikati muhosibi kasbi doshta boshand.
4. Sarmuhosibi bonkho, tashkilothoi qarzi va moliyavii khurd boyad ba talaboti muqarrarnamudai Bonki millii Tojikiston javobgu boshand.
5. Sarmuhosib mutobiqati amaliyoti khojagidoriro bo qonunguzorii Jumhurii Tojikiston va nazoratro ba muomiloti molu mulk, doroiho va ijroi uhdadoriho tamin menamoyad.
6. Talabi sarmuhosib dar borai ba rasmiyat darovardani amaliyoti khojagidori, peshnihodi hujjathoi lozimi va malumoti muhosiboti baroi hamai kormandoni tashkilot hatmi meboshad.
7. Hujjathoi puli va hisobu kitob, uhdadorihoi moliyavi va qarzi be imzoi sarmuhosib etibor nadorand va baroi ijro qabul karda nameshavand.
8. SHakhsi masuli moddii tashkilot bo muvofiqai sarmuhosib ba vazifa tain va az vazifa ozod karda, az yak joy ba joyi digar guzaronida meshavad.
9. Dar surati vujud doshtani ikhtilofi aqidaho miyoni rohbari tashkilot va sarmuhosib dar mavridi ijroi baze amaliyoti khojagidori hujjatho tanho dar surati suporishi khattii rohbari avvali tashkilot, ki u baroi oqibati ijroi chunin amaliyot purra masul ast, baroi ijro qabul karda meshavand.
10. Hangomi az vazifa ozod kardani sarmuhosib hujjatho ba sarmuhosibi  navtaingashta (dar surati nabudani u – ba kormandi bo qarori dakhldor tainshuda) supurda, dar ravandi on holati bahisobgirii  muhosibi, boetimodii malumoti hisoboti az jonibi komissiyai tasisgardida sanjida, sanadi dakhldor tartib doda meshavad, ki onro rohbari avvali tashkilot tasdiq mekunad.
11. Huquq, uhdadoriho va masuliyati sarmuhosib tibqi Dasturamali namunavii mansabii sarmuhosib, ki az jonibi Hukumati Jumhurii Tojikiston tasdiq karda shudaast, muayyan karda meshavand. (ЌЉT az 14.03.14 s., №1074)

Moddai 12. Hujjathoi avvaliyai bahisobgiri

1.Tamomi amaliyoti khojagidori, ki tashkilot onro anjom medihad, boyad bo hujjathoi dakhldor ba rasmiyat darovarda shavand. In hujjatho hujjathoi avvaliyai bahisobgiri buda, dar asosi onho bahisobgirii  muhosibi surat megirad.

2. Hujjathoi avvaliyai bahisobgiri ba sharte qabul karda meshavand, ki onho az rui shakli tasdiqkardai maqomi vakolatdori davlati tartib doda shuda, malumoti hatmii zerinro dar bar girifta boshand:

– nomgui hujjat;

– raqami hujjat;

– sanai tartib dodani hujjat;

– nomi  tashkilot, ki az nomi on hujjat tartib doda shudaast;

– mundarijai amaliyoti khojagidori yo ruydod;

– vohidi chenaki amaliyoti khojagidori yo ruydod;

– chekhoi moshinahoi khazinavi- nazoratii doroi khotirai fiskali;

– nasab, nom va nomi padar, mansabi shakhsone, ki baroi anjom dodani amaliyoti khojagidori va durustii barasmiyatdarorii onho masul meboshand va imzoi shakhsii onho;

– raqami mushakhkhasi andozsuporanda.

3. Ruykhati shakhsonero, ki huquqi imzo kardani hujjati avvaliyai bahisobgiriro dorand, rohbari avvali tashkilot dar muvofiqa bo  sarmuhosib  tasdiq mekunad.
4. Hujjathoe, ki dar onho amaliyoti khojagidori bo mablag ba rasmiyat darovarda meshavad, az tarafi rohbari avvali tashkilot, sarmuhosib yo  shakhsi vakolatdori  onho imzo karda meshavand.
5. Hujjathoi avvaliyai bahisobgiri az lahzai anjom yoftani amaliyoti khojagidori tartib doda meshavand.
6. SHakhsone, ki hujjathoi avvaliyai bahisobgiriro tartib doda, imzo kardaand, onhoro sari vaqt va khushsifat ba rasmiyat medarorand va baroi  inikos namudan dar hujjathoi bahisobgirii muhosibi dar muhlati muqarrarshuda suporida, durustii malumoti dar onho darjyoftaro tamin menamoyand.
7. Darovardani isloh dar hujjathoi khazinavi va bonki man ast. Dar digar hujjathoi avvaliyai bahisobgiri tanho dar muvofiqa bo ishtirokchiyoni amaliyoti khojagidori isloh darovarda meshavad va in islohi darovardashuda bo imzoi  shakhsone, ki in hujjathoro imzo kardaand, bo nishon dodani sanai darovardani isloh tasdiq karda meshavad.
8. Baroi amali namudani nazorat va batartibdarorii malumot oid ba amaliyoti khojagidori dar asosi hujjathoi avvaliyai bahisobgiri hujjathoi jambastii bahisobgiri tartib doda meshavand.
9. Hujjathoi avvaliya va jambastii bahsobgirii muhosibi dar homilhoi kogazi va elektroni tartib doda meshavand.
10. Hujjathoi avvaliyai muhosibi dar asosi qonunguzorii Jumhurii Tojikiston musodira karda meshavand.
11. Sarmuhosib yo shakhsi mansabdori digari tashkilot huquq dorand dar huzuri shakhsone, ki in hujjathoro musodira mekunand, az hujjatho nuskha bardorand.

Moddai 13. Tashkiloti kasbii muhosibon

1. Tashkiloti kasbii muhosibon tibqi oinnoma, shartho va qoidahoi sertifikatsiya va akkreditatsiya amal namuda, bahisobgirii muhosibiro pesh mebarad.
2. Sokhtor va maqomi idorakunii tashkiloti muhosiboni kasbiro oinnomai on mutobiqi qoidahoi akkreditatsiya muayyan  menamoyad.
3. Tashkiloti kasbii muhosibon huquq dorad:

– dar tahiyai sanadhoi meyorii huquqi oid ba masalahoi  bahisobgirii muhosibi va hisoboti moliyavi ishtirok namoyad;

– tajribai peshqadamro dar sohai bahisobgirii muhosibi va hisoboti moliyavi jambastu tahlil kunad va takmil dihad.

4.Tashkiloti kasbii muhosibon uhdador ast:

– qoidahoi akkreditatsiyaro rioya namoyad;

– ba maqomi vakolatdori davlati hisobotro oid ba faoliyati khud bo tartibi muqarrarshuda peshnihod namoyad.

5.Talabot nisbat ba tashkiloti kasbii muhosibon inhoyand:

– ba hayati tashkiloti kasbii muhosibon boyad mutakhassisone qabul karda shavand, ki dar sohai bahisobgirii muhosibi yo audit aqallan du sol tajribai kori doshta boshand;

– rioyai Kodeksi odobi muhosibi kasbi va tajribai baynalmilali baroi hamai azoi tashkiloti kasbii muhosibon hatmb meboshad;

– nizomi takhacsusii azoi tashkilot ba qoida va sharthoi sertifikatsiya hatman mutobiq boshad.

Moddai 14. Fehristi bahisobgirii muhosibi

1. Fehristi bahisobgirii muhosibi bo maqsadi sari vaqt tanzim namudan va andukhtani ittilooti dar hujjathoi avvaliyai bahisobgiri qabulgashta baroi inikos kardan dar hisobhoi bahisobgirii muhosibi va hisoboti moliyavi peshbini shudaast.
2. Fehristi bahisobgirii muhosibi dar shakli kitobi makhsus dar varaqahoi alohida va digar homilhoi elektroni sabt meshavad.
3. Amaliyoti khojagidori dar fehristi bahisobgirii muhosibi muttasil va mutobiqi hisobhoi dakhldori bahisobgirii muhosibi guruhbandi karda meshavand.
4. Inikosi durusti amaliyoti khojagidoriro dar fehristi bahisobgirii muhosibi shakhsone, ki onro tartib doda, imzo kardaand, tamin menamoyand.
5. Zimni nigokhdorii fehristi bahisobgirii muhosibi on az gayriqonuni isloh darovardan hifz karda meshavad. Islohi khatoho dar fehristi bahisobgirii muhosibi asosnok karda, bo imzoi shakhse, ki in islohro darovardaast, bo nishon dodani sanai darovardani isloh tasdiq karda meshavad.
6. Mundarijai fehristi bahisobgirii muhosibi va hisoboti muhosibii dokhili sirri tijorati hisobida meshavad.
7. SHakhsone, ki baroi giriftani ittiloot az fehristi bahisobgirii muhosibi va hisoboti muhosibii dokhili ijozat dorand, vazifadorand, ki sirri tijoratii onro nigoh dorand.

Moddai 15.  Bahisobgirii  molu mulk, doroiho va uhdadoriho

1. Molu mulk, doroiho  va uhdadoriho baroi inikos namudani onho dar hisobhoi bahisobgirii muhosibi va hisoboti moliyavi az tarafi tashkilot ba kitobi vorida sabt karda meshavand.
2. Molu mulk va doroihoi voridshuda ba kitobi vorida bo tartibi zerin sabt karda meshavand:

– molu mulki kharidashuda – bo rohi jam kardani kharojoti voqei;

– molu mulki ba tarzi roygon giriftashuda – bo arzishi bozori dar ruzi ba kitobi vorida sabt shudani on;

– molu mulki dar khudi tashkilot istehsolshuda – bo arzishi aslii on.

3.Istehloki vositahoi asosi va doroihoi gayrimoddi novobasta ba natijahoi faoliyati khojagi dar davrai hisoboti ba hisob girifta meshavand.

4. Tartibi digari daromad namudani molu mulk, az jumla bo rohi zakhirakunoni, dar holathoe ijozat doda meshavad, ki sanadhoi meyorii maqomi vakolatdori davlati peshbini karda boshand.
5. Bahisobgirii muhosibii hisobhoi asorii tashkilotho va amaliyot bo asori khoriji va milli dar asosi hisobi asori khoriji bo qurbi mubodilavii Bonki millii Tojikiston dar ruzi guzaronidani amaliyot amali megardad.

Moddai 16. Baruykhatgirii molu mulk, doroiho va uhdadoriho

1. Baroi tamini boetimodi malumoti bahisobgirii muhosibi va hisoboti moliyavi tashkilotho uhdadorand, ki molu mulk, doroiho va uhdadorihoyashonro ba ruykhat girand. Dar asosi on mavjudiyati in molu mulk, holat va narkhguzorii onho sanjida, bo hujjatho tasdiq karda meshavand
2. Tartib va muhlati baruykhatgirii molu mulk, doroiho va uhdadorihoro rohbari tashkilot muayyan mekunad, ba istisnoi holathoe, ki  baruykhatgiri hatmi meboshad.
3. Dar holathoi zerin baruykhatgiri hatmi meboshad:

– hangomi supurdani molu mulk ba ijora va kharidu furush;

– pesh az tartib dodani hisoboti solonai muhosibi;

– hangomi  digar shudani shakhsoni masuli moddi;

– hangomi oshkor gardidani holati duzdi, suiistifoda va yo kharob kardani molu mulk;

– hangomi ofathoi tabii, sukhtor va yo holathoi digari favqulodda;

– hangomi aznavtashkildihi, judo kardan yo barhamdihii tashkilot;

– dar holathoi digari peshbininamudai qonunguzori.

4. Hangomi baruykhatgiri farqi muayyanshudai bayni mavjudiyati voqeii molu mulk, doroiho va nishondihandahoi bahisobgirii muhosibi dar hisobhoi bahisobgirii muhosibi az rui tartibi zerin inikos karda meshavad:

– molu mulk va doroihoi ziyodati dar kitobi vorida navishta shuda, mablagi dakhldor ba natijahoi moliyavii tashkilot guzaronida meshavand;

– kamomadi molu mulk va doroiho, vayronshavii on dar hududi meyori kamshavii tabii az hisobi istehsolot yo muomilot va dar surati ziyoda az meyor budan az  hisobi shakhsi gunahkor jubron karda meshavad. Agar shakhsoni gunahkor muayyan nashuda boshand yo ki sud ruyonidani tovoni ziyonro az hisobi onho rad namoyad, pas kamomadi molu mulk, doroiho va molu mulki vayronshuda az natijai moliyavii tashkilot az hisob barovarda  meshavad.

5. Hangomi oshkor gardidani duzdi, kamomad, qasdan nobud yo kharob namudani arzishhoi moddi, tovoni ziyon az hisobi shakhsi gunahkor  sitonida  meshavad.

Moddai 17. Tarkibi hisoboti  muhosibi

1. Tarkibi hisoboti muhosibi oid ba bahodihii holati moliyavi az molu mulk, doroiho, uhdadoriho va sarmoya iborat meboshad.
2. Hamai tashkilotho vazifadorand, ki dar asosi malumothoi hisobi tarkibi va hisobi tahlili hisoboti muhosibiro tartib dihand.
3. Tarkib va hajmi hisoboti muhosibiro baroi tashkilotho maqomi vakolatdori davlati muqarrar menamoyad.
4. Ba tashkilothoi nashriya dar matbaaho ziyod kardan, tayyor namudan  va ba furush barovardani varaqaho va shaklhoi hisoboti muhosibi va  moliyavi be ijozati khattii maqomi vakolatdori davlati man ast

Moddai 18. Soli hisoboti

1. Baroi hamai tashkilotho soli hisoboti baroi hisoboti moliyavi az 1 yanvar to  31 dekabr shumorida meshavad.
2. Baroi tashkilothoi aznavtashkilshuda soli avvali hisoboti davrai az ruzi baqaydgirii davlati to 31 dekabr shumorida meshavad.
3. Hisoboti harmoha va semoha fosilavi buda, bo jambasti afzoishi az avvali soli hisoboti tartib doda meshavad.

Moddai 19. Tartib va muhlati peshnihod kardani hisoboti  muhosibi

1. Hamai tashkilotho (ba istisnoi tashkilothoi bujeti) hisoboti solonai muhosibiro mutobiqi hujjathoi tasisi ba muassison yo sohiboni molu mulk peshnihod menamoyand.
2. Vazoratu idoraho hisoboti jambastii muhosibii semoha va solonaro ba maqomi vakolatdori davlati dar muhlathoi muqarrarkarda mesuporand.
3. Maqomoti digari hokimiyati davlati, bonkho va digar istifodabarandagon hisoboti muhosibro mutobiqi qonunguzorii Jumhurii Tojikiston peshnihod menamoyand.
4. Tashkilothoi bujeti hisoboti harmoha, semoha va solonai muhosibiro ba maqomi boloi dar muhlathoi muqarrarkardai onho mesuporand.

Moddai 20. Nigohdorii hujjathoi bahisobgirii muhosibi

1. Tashkilotho vazifadorand, ki hujjathoi avvaliyai bahisobgirii muhosibi, hisoboti moliyavi va fehristi bahisobgirii muhosibiro dar homilhoi kogazi va yo elektroni dar muhlathoi muqarrarnamudai qonunguzorii Jumhurii Tojikiston nigoh dorand.
2. Baroi tashkili nigahdorii bahisobgiri, fehristi bahisobgirii muhosibi va hisoboti moliyavi rohbar va sarmuhosibi tashkilot masul meboshand.

Moddai 21. Sirri  muhosibi

1. Malumoti hujjathoi avvaliya va fehristi bahisobgirii muhosibi sirri tijorati ba hisob rafta, onro tanho shakhsone, ki ijozati rohbari avvali tashkilotro dorand va shakhsoni mansabdori maqomoti davlati tibqi qonunguzorii Jumhurii Tojikiston dastras karda metavonand.
2. SHakhsone, ki ba sirri tijorati dastrasi dorand, baroi oshkor sokhtani on  tibqi qonunguzorii Jumhurii Tojikiston javobgar meboshand.

BOBI 3.

HISOBOTI MOLIYAVI

Moddai 22. Hisoboti moliyavi

1. Hisoboti moliyavi malumotro dar borai holati moliyavi, natijai faoliyat va tagyiroti vazi moliyavii tashkilotho, ki mutobiqi standarthoi baynalmilali va yo milli tayyor karda shudaand, dar bar megirad. Tashkilotho uhdadorand, ki baroi har yak davrai hisoboti hisoboti solonai moliyavi va fosilaviro mutobiq ba standarthoi  baynalmilali yo milli tartib dihand.
2. Qoidahoi tartib dodani hisoboti moliyavi va talaboti ilovagi ba on tibqi standarthoi baynalmilali yo milli va talaboti qonunguzorii Jumhurii Tojikiston dar borai bahisobgirii muhosibi va hisoboti moliyavi muqarrar karda meshavand.
3. Hajm, shakl va tartibi tayyor namudani hisoboti moliyavii subekthoi doroi manfiati umum, ba istisnoi  tashkilothoe, ki dar qismi 4 moddai mazkur peshbini gardidaand, tibqi standarthoi baynalmilali va Qonuni mazkur muayyan karda meshavand.
4. Hajm, shakl va tartibi tayyor namudani hisoboti moliyavii bonkho, tashkilothoi qarzi va moliyavii khurdro Bonki millii Tojikiston muayyan menamoyad.
5. Hisoboti moliyaviro rohbari avvali tashkilot  va sarmuhosib imzo mekunand.

Moddai 23. Peshnihodi hisoboti moliyavi

1. Hisoboti moliyavi bo puli  millii Jumhurii Tojikiston tartib doda  meshavad.
2. Tashkilot hisoboti moliyaviro ba muassis tibqi hujjathoi tasisi va maqomi vakolatdori davlatii sohai omor dar joi qaydi davlati peshnihod menamoyad.
3. Jamiyathoi sahomi va digar tashkilothoe, ki hisoboti moliyaviro tibqi standarthoi baynalmilali tartib medihand, vazifadorand hisoboti moliyavii solonaro bo khulosai auditori bo tartib va dar muhlati  muqarrarnamudai maqomi vakolatdori davlati ba mahfuzdoranda  peshnihod namoyand.
4. Tashkilotho hisoboti moliyaviro to 30 apreli soli bad az soli hisoboti peshnihod menamoyand.

Moddai 24. Nashri hisoboti moliyavi

Jamiyathoi sahomi, bonkho va digar tashkilothoi qarzdihi, sugurtavi, birjaho, Agentii davlatii sugurtai ijtimoi va nafaqa, fondhoi sarmoyaguzori va digar fondhoe, ki az hisobi mablaghoi shakhsi, jamiyati va davlati tashkil shudaand, vazifadorand hisoboti solonai moliyaviro dar muhlati na dertar az 1 iyuni soli bad az soli hisoboti az hisobi khudashon dar vositahoi akhbori omma  nashr namoyand.

BOBI  4.

TANZIM  VA NAZORATI NIZOMI BAHISOBGIRII MUHOSIBI VA HISOBOTI MOLIYAVI

Moddai 25. Tanzimi  bahisobgirii muhosibi va hisoboti moliyavi

1. Bahisobgirii muhosibi va hisoboti moliyavi az tarafi maqomi vakolatdori davlati ba tanzim darovarda meshavad.
2. Tanzimi davlatii nizomi bahisobgirii muhosibi va hisoboti moliyavii bonkho, tashkilothoi qarzdihi va moliyavii khurd az tarafi Bonki millii Tojikiston amali karda meshavad.

Moddai 26. Nazorat dar sohai bahisobgirii muhosibi va hisoboti moliyavi

1. Nazorat dar sohai bahisobgirii muhosibi va hisoboti moliyavi dar shakli sanjish guzaronida meshavad.
2. Sanjish dar sohai bahisobgirii muhosibi va hisoboti moliyavi tibqi Qonuni mazkur va Qonuni Jumhurii Tojikiston «Dar borai sanjishi faoliyati subekthoi khojagidor dar Jumhurii Tojikiston»  guzaronida meshavad.

 BOBI 5.

MUQARRAROTI HOTIMAVI

 Moddai 27. Javobgari baroi  rioya  nakardani Qonuni mazkur

SHakhsoni voqei va huquqi baroi rioya nakardani Qonuni mazkur tibqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

Moddai 28. Dar borai az etibor soqit namudani Qonuni Jumhurii Tojikiston    «Dar borai bahisobgirii  muhosibi»

Qonuni Jumhurii Tojikiston az 14 mayi soli 1999 «Dar borai bahisobgirii  muhosibi» (Akhbori Majlisi Olii Jumhurii Tojikiston, s. 1999, №5, mod. 63; s. 2006, №11, mod. 473) az etibor soqit donista shavad.

Moddai 29. Tartibi mavridi amal  qaror dodani Qonuni mazkur

Qonuni mazkur pas az intishori rasmi mavridi amal qaror doda shavad.

 Prezidenti

Jumhurii Tojikiston                                                                     Emomali  Raњmon

sh. Dushanbe, 25 marti soli 2011,

№ 702