Комрон.инфо
Moddai 48-i Kodeksi Andoz. Qoidahoi umumii bahisobgirii andoz
- Andozsuporanda uhdador ast bahisobgirii daromadu kharojotro dar asosi malumoti bo hujjatho asosnokshuda daqiq va sarivaqt pesh barad va daromadu kharojotro ba davrahoi hisobotii dakhldore, ki dar davrai onho girifta yo pardokht shudaand, vobasta ba usuli bahisobgirii tibqi moddahoi 140-154 Kodeksi mazkur istifodashavanda jihati durust nishon dodani daromadi (foidai) andozbandishavanda va amaliyoti anjomdodashavanda ba roh monad. Tahti usuli bahisobgiri, ki andozsuporanda istifoda mebarad, hamai omilhoi vaqt va tartibi bahisobgirii mablaghoi voridshuda va kharojot, ba monandi istifodai usuli bahisobgiri dar asosi kassavi yo dar asosi hisobu zamkuni, usuli bahisobgirii kharojoti istehsoli va digar kharojoti sarmoya fahmida meshavad.
- Andozsuporanda uhdador ast bahisobgirii hamai amaliyoti marbut ba faoliyatashro, ki baroi muayyan kardani ogoz, jarayon va ba okhirrasii on imkoniyat medihand, tamin namoyad.
- Andozsuporanda bahisobgirii andozro tibqi tartibi muqarrarnamudai Kodeksi mazkur va digar sanadhoi meyorii huquqie, ki ba on mukholifat namekunand, bo usuli kassavi yo usuli hisobu zamkuni amali menamoyad.
- Andozsuporanda boyad bahisobgiriro bo usuli hisobu zamkuni dar soli taqvimi pesh barad, agar vay:
– tibqi nizomi umumii andoz andozbandi karda shavad;
– mutobiqi sanadhoi meyorii huquqi baroi peshburdi bahisobgirii muhosibavi tibqi usuli qaydi dugona vazifador boshad.
- Amaliyoti molivazkuni, pardokht tavassuti dodani molho, ijroi korho yo khizmatrasoniho, ba garavgir dodani ashyoi garav dar holati ijro nakardani uhdadorii bo garav taminshuda hangomi furushi on ba maqsadhoi andozbandi hamchun furushi molho, ijroi korho, khizmatrasoniho etirof meshavand.
- Hama guna amaliyot bo asori khoriji baroi maqsadi andozbandi ba puli millii Jumhurii Tojikiston az rui qurbi hisobkunii rasmii Bonki millii Tojikiston dar ruzi anjom dodani amaliyot az nav hisob karda meshavad.
- Asori khorijie, ki nisbat ba on qurbi hisobkunii rasmii Bonki millii Tojikiston vujud nadorad, az rui qurbi hisobkunii asori digar, dar asosi qurbi asorhoi marbuta nisbat badollari Iyoloti Muttahidai Amerika (minbad- IMA) muayyan va az nav hisob karda meshavad.
