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MOLIYAI DAVLATII JUMHURII TOJIKISTON

Qonuni Jumhurii Tojikiston

 DAR BORAI MOLIYAI DAVLATII JUMHURII TOJIKISTON

 (Akhbori majlisi Olii Jumhurii Tojikiston, soli 2011, №6, mod. 436;

s. 2013, №3, mod. 189, №11, mod. 784;

Qonuni JT az 14.05.2016 s., №1316)  

BOBI 1. MUQARRAROTI UMUMI  

Moddai 1. Maqsadi Qonuni mazkur

Qonuni mazkur asoshoi huquqi, prinsiphoi tashkilii idorakunii moliyai davlati, ba nizom darovardani bujet va guruhbandii on, tahiya, tashakkul, taqsimot va istifodai mablaghoi markazonidashudai puliro muayyan, munosibathoi moliyavii baynibujetiro tanzim namuda, mavqei maqomoti hokimiyat, idorakunii davlati va maqomoti mahallii hokimiyati davlati, inchunin digar ishtirokchiyoni ravandi bujetiro dar tahiya va barrasii loihahoi bujetho, tahiyavu tasdiqi hisobot va nazorati ijroi onhoro muqarrar menamoyad (QJT az 14.05.2016 s., №1316).

Moddai 2. Mafhumhoi asosi

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda meshavand:

– moliyai davlati – majmui munosibathoi puli vobasta ba tashakkul, taqsim va istifodai fondhoi jamshudai vositahoi puli va digar zakhirahoi moliyavi tavassuti bujeti jumhuriyavi, bujethoi mahalli va fondhoi maqsadnoki davlati, ki az jonibi maqomoti hokimiyat va idorakunii davlati, maqomoti ijroiyai mahallii hokimiyati davlati va maqomoti khudidorakunii shahrak va dehot baroi ijroi vazifahoi ba zimmai onho voguzorgardida istifoda burda meshavand;

– nizomi moliyai davlatii Jumhurii Tojikiston – doirai muayyani munosibathoi moliyavi, ki dar ravandi onho mablaghoi puli  tashakkul meyoband va istifoda burda meshavand. Nizomi moliyai davlati shakl va usulhoi tashakkul, taqsimot va istifodai mablaghoi puli davlatiro  muayyan menamoyad (QJT az 14.05.2016 s., №1316);

–nizomi bujeti – majmui bujethoi hama sath, inchunin tartibi tahiya, tashakkul, qabul va ijroi bujeti davlati, ki ba munosibathoi moliyavi asos yofta, bo sanadhoi meyorii huquqii Jumhurii Tojikiston tanzim karda meshavad  (QJT az 14.05.2016 s., №1316);

– bujeti davlati – fondi asosii mablaghoi puli, shakli tashakkul va kharojoti mablaghoi pulii maqomoti davlatii jumhuriyavi, maqomoti ijroiyai mahallii hokimiyati davlati, maqomoti khudidorakunii shahrak va dehot va fondhoi maqsadnoki bujetii Jumhurii Tojikiston meboshad;

–bujeti jumhuriyavi – shakli tashakkulyobi va kharojoti mablaghoi puli, ki baroi tamini ijroi vazifahoi marbut ba salohiyati maqomoti markazii hokimiyati davlati peshbini shudaast  (QJT az 14.05.2016 s., №1316);

–bujeti mahalli – shakli tashakkulyobi va kharojoti mablaghoi puli, ki baroi tamini ijroi vazifahoi marbut ba vakolati maqomoti mahallii hokimiyati davlati peshbini shudaast  (QJT az 14.05.2016 s., №1316);

–bujeti fondi maqsadnoki davlati – mablaghoi puli, ki baroi tatbiqi huquqhoi konstitutsionii shahrvandon ba hifzi salomati, giriftani kumaki tibbii roygon, tamini nafaqavi va ijtimoi az rui sinnu sol dar holathoi bekori va digar holathoi muqarrarnamudai qonunguzorii Jumhurii Tojikiston peshbini gardidaand  (QJT az 14.05.2016 s., №1316);

–daromadi bujet – daromadi hama sathhoi nizomi bujeti, ki tibqi qonunguzorii Jumhurii Tojikiston muayyan karda meshavad  (QJT az 14.05.2016 s., №1316);

–kharojoti bujet – majmui kharojoti bujethoi hama sathhoi nizomi bujeti, ki tibqi qonunguzorii Jumhurii Tojikiston baroi faoliyati sohaho va zinahoi idorakuni muqarrar karda shudaast  (QJT az 14.05.2016 s., №1316);

–  kumaki moliyavii bepodosh (dotatsiya) – mablaghoi bujetie, ki ba bujeti sathi digari nizomi bujetii Jumhurii Tojikiston baroi pushonidani kharojoti jori bepodoshu bebozgasht judo karda meshavand;

– musoidati moliyavi (subvensiya) – mablaghoi bujetie, ki ba bujeti sathi digari nizomi bujetii Jumhurii Tojikiston yo shakhsi huquqi baroi anjom dodani kharojoti muayyan bepodoshu bebozgasht judo karda meshavand;

– kumaki moliyavi (subsidiya) – mablaghoi bujetie, ki ba bujeti sathi digari nizomi bujetii Jumhurii Tojikiston, inchunin ba shakhsoni voqei va huquqi bo sharti mablagguzorii hissavii kharojoti maqsadnok doda meshavand;

– fondi maqsadnoki davlati – fondi mablaghoi pulie, ki mutobiqi qonunguzorii Jumhurii Tojikiston az hisobi daromadho yo bo rohi judo kardani mablag az namudhoi mushakhkhasi daromad tashkil yofta, baroi amali gardonidani in yo on maqsad istifoda meshavand;

– qarzgiri – mablaghoe, ki mutobiqi shartnoma girifta, ba hamon andoza bo foiz yo be foiz baroi istifodai on bargardonida meshavand  yo mablaghoe, ki az rui onho ba qarzdihanda foiz yo pardokhti digari vobasta ba qarzgiri doda meshavand;

–  qarzi bujeti – mablage, ki ba bujeti sathi digari nizomi  bujeti davlati yo shakhsoni voqei ba muhlati muayyan va ba tariqi bozgasht doda meshavad;

– uhdadorii bujeti – az jonibi maqomoti ijrokunandai bujet etirof kardani uhdadori oid ba kharojoti mablagi bujeti dakhldor dar davomi muhlati muayyan, ki mutobiqi qonun (qaror) dar borai bujet ba miyon meoyad;

– grantho – mablaghoe, ki az jonibi maqomoti idorakunii davlati yo maqomoti idorakunii davlatii digar davlatho va yo az tashkilothoi baynalmilalii moliyavi bepodosh va be qabul kardani uhdadori oid ba jubroni onho baroi dastgirii samti alohidai siyosati iqtisodi doda meshavand;

– sarmoyaguzori (investitsiya) – mablaghoe, ki baroi sokhtmoni asosi, kharidi vositahoi asosi va kogazhoi qimatnok, purra kardani zakhira va manbahoi moddii davlati ravona karda meshavand;

– intiqoli mablag (transfertho) – mablaghoi bujetii baroi mablagguzorii pardokhthoi joriyu asosii aholi dar shakli nafaqa, stipendiya, yordampuli, jubronpuli va digar pardokhthoi ijtimoii muqarrarnamudai qonunguzorii Jumhurii Tojikiston, hissai pardokht baroi ishtiroki Jumhurii Tojikiston dar tashkilothoi baynalmilali, inchunin mablagjudokuni baroi pardokhti kharojoti korkhonaho, muassisahoi khususii gayritijoratii ba aholi va maqomoti idorakunii davlati khizmatrasonanda, ki az rui mablaghoi mazkur hej guna uhdadori oid ba pardokht pesh nameoyad;

– haddi aqali standarthoi ijtimoii davlati – khizmatrasonihoi davlati, ki ba shahrvandon bepodoshu bebozgasht bo rohi mablagguzori az sathhoi mukhtalifi nizomi bujetii Jumhurii Tojikiston va fondhoi maqsadnoki davlati ba andozai haddi aqali imkonpaziru muayyan dar tamomi qalamravi Jumhurii Tojikiston  ba anjom rasonida meshavand va onhoro davlat kafolat medihad;

– haddi aqali taminoti bujeti – arzishi haddi aqali imkonpaziri khizmatrasonii davlati va mahalli, ki maqomoti hokimiyat va idorakunii davlati yo maqomoti ijroiyai mahallii hokimiyati davlati ba hisobi har sari aholi az hisobi mablaghoi bujeti dakhldor dastras megardonand;

ravandi bujeti – faoliyati maqomoti  davlati, maqomoti ijroiyai mahallii hokimiyati davlati va digar ishtirokchiyoni ravandi bujeti oid ba tahiya va barrasii loihai bujetho, fondhoi maqsadnoki davlati, tasdiq va ijroi onho, inchunin oid ba nazorati ijroi bujetho, ki tavassuti sanadhoi qonunguzori ba tanzim darovarda meshavand (QJT az 14.05.2016 s., №1316);

– auditi dokhili dar sohai moliyai davlati – faoliyati mustaqil va obektivi oid ba guzaronidani sanjish, bahodihi va mashvaratdihii nizomhoi idorakuni va digar nizomho, ki bo maqsadi musoidat namudan ba faoliyati qonuni, samaranok va natijabakhshi tashkilothoi bakhshi davlati anjom doda meshavad;

– taqsimkunandai asosi – maqomoti hokimiyat va idorakunii davlati, ki mablaghoi bujeti davlatiro ikhtiyordori karda, onhoro dar bayni sokhtorhoi tobei khud taqsim mekunand. Taqsimkunandai asosi hamchunin tashkiloti muhimi bujetii sohai ilm, maorif, farhang va tandurusti shuda metavonad;

– taqsimkunanda – maqomoti hokimiyat va idorakunii davlati yo tashkiloti bujeti, ki mablaghoi bujetiro az taqsimkunandai asosi megirand va huquqi taqsim va nazorati istifodai mablaghoi bujetiro ba tashkilothoi tobei khud, ki mablaghoi bujetiro megirand, dorand;

– girandai mablaghoi bujeti – tashkilothoi bujeti, ki dar tobeiyati  taqsimkunandai asosi va taqsimkunandai vositahoi bujeti qaror girifta, huquqi az hisobi bujeti dakhldor mablagguzori shudanro dorand;

– tashkiloti bujeti – tashkiloti tasisdodai maqomoti hokimiyat va idorakunii davlatii Jumhurii Tojikiston va maqomoti ijroiyai mahallii hokimiyati davlati baroi amali sokhtani vazifahoi idorakuni, ijtimoi, farhangi, ilmiyu tekhniki va vazifahoi digari khususiyati gayritijoratidoshta, ki faoliyati on na kam az 70 foiz az hisobi bujeti dakhldor yo bujeti fondi maqsadnoki davlati  mablagguzori karda meshavad.

 

Moddai 3. Qonunguzorii Jumhurii Tojikiston dar borai  moliyai davlatii Jumhurii Tojikiston

Qonunguzorii Jumhurii Tojikiston dar borai moliyai davlatii Jumhurii Tojikiston ba Konstitutsiyai (Sarqonuni) Jumhurii Tojikiston asos yofta, az Qonuni mazkur, digar sanadhoi meyorii huquqii Jumhurii Tojikiston, inchunin sanadhoi huquqii baynalmilalie, ki Tojikiston onhoro etirof namudaast, iborat meboshad.

 

BOBI 2. NIZOMI MOLIYAI DAVLATII JUMHURII TOJIKISTON

 

Moddai 4. Nizomi  moliyai davlatii Jumhurii Tojikiston

Nizomi  moliyai davlatii Jumhurii Tojikiston az munosibathoi moliyavii zerin iborat meboshad:

– nizomi bujeti davlati;

– qarzi davlati;

– fondhoi maqsadnoki davlati.

Moddai 5. Sokhtori nizomi  bujeti davlatii Jumhurii Tojikiston

  1. Nizomi  bujeti davlatii Jumhurii Tojikiston az bujethoi sathhoi zerin iborat meboshad:- sathi yakum – bujeti jumhuriyavi va bujethoi fondhoi maqsadnoki davlati;

– sathi duyum – bujethoi mahalli.

  1. Ba bujethoi mahalli bujethoi Viloyati Mukhtori Kuhistoni Badakhshon va shahru nohiyahoi on, viloyatho va shahru nohiyahoi tobei onho, shahri Dushanbe va nohiyahoi tobei on, shahru nohiyahoi tobei jumhuri, jamoathoi shahrak va dehot mansub meboshand.

 

Moddai 6. SHaklhoi huquqii bujetho

  1. Bujeti davlati dar shakli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati bo peshnihodi Hukumati Jumhurii Tojikiston az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston qabul  karda meshavad (QJT az 14.05.2016 s., №1316).
  2. Bujeti fondhoi maqsadnoki davlati ba bujeti davlati dokhil karda shuda, onro Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar barobari qabuli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati barrasi karda, tasdiq menamoyad (QJT az 14.05.2016 s., №1316).
  3. Bujethoi mahalliro maqomoti ijroiyai mahallii hokimiyati davlati tahiya namuda, onro maqomoti namoyandagii mahallii hokimiyati davlati dar shakli sanadhoi meyorii huquqi qabul mekunand.
  4. Dar surate, ki Qonuni mazkur tanzimi munosibathoi muayyanro ba Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati voguzor karda boshad, pas nisbat ba maqomoti mahallii hokimiyati davlati munosibathoi dakhldor dar asosi sanadhoi meyorii huquqii maqomoti namoyandagii mahallii hokimiyati davlati oid ba bujethoi mahalli ba nizom darovarda meshavand (QJT az 14.05.2016 s., №1316).

 

Moddai 7. Davrai banaqshagirii bujeti

Bujeti davlati baroi soli moliyavii navbati va du soli minbadai on tartib doda meshavad. Soli moliyavi ba soli taqvimi muvofiq buda, az   1 yanvar to 31 dekabr davom mekunad (QJT az 14.05.2016 s., №1316).

 

Moddai 8. Prinsiphoi nizomi bujeti davlatii Jumhurii Tojikiston

Nizomi bujeti davlatii Jumhurii Tojikiston ba prinsiphoi zerin asos meyobad:

– yagonagii nizomi  bujeti davlati, ki manoi tatbiqi prinsiphoi yagonai tashkil va faoliyati nizomi bujeti davlati, istifodabarii guruhbandii yagonai bujeti va rasmiyoti yagonai ravandi bujetro dar Jumhurii Tojikiston dorad (QJT az 14.05.2016 s., №1316);

–  mustaqiliyati bujetho, ki manoi muqarrar kardani taqsimoti ustuvori voridotro bayni bujethoi sathhoi gunogun, huquqi hamai sathhoi idorakunii davlatiro jihati mustaqilona amali namudani ravandi bujeti muvofiqi Qonuni mazkur, roh nadodan ba giriftani daromadhoe, ki ba tariqi ilova dar rafti ijroi bujethoi mahalli ba dast omadaand va baqiyai mablaghoi bujetii bujethoi mahalli ba bujethoi boloi, roh nadodan ba voguzor kardani kharojoti ilovagi ba bujethoi poyoni be jubroni dakhldori onhoro dorad (QJT az 14.05.2016 s., №1316);

– inikosi purra va hatmii daromad va kharojoti bujetho, ki manoi uhdadorii dar bujetho ba hisob giriftani hamai daromad va kharojoti peshbininamudai qonunguzorii Jumhurii Tojikistonro dorad;

–  muvozinati bujeti manoi onro dorad, ki hajmi peshbininamudai kharojoti bujet boyad ba hajmi daromadi bujet muvofiq boshad va hangomi tahiya, tasdiq va ijroi bujet maqomoti vakolatdor boyad zarurati ba andozai kamtarin rasonidani kasri bujetro ba inobat girand (QJT az 14.05.2016 s., №1316);

–  samaranokii istifodabarii mablaghoi bujeti, ki manoi tahiya va ijroi bujetro bo nazardoshti zarurati rasidan ba natijahoi behtarin hangomi istifodabarii hajmi tasdiqshudai mablaghoi bujeti yo rasidan ba natijahoi guzoshtashuda bo istifoda az hajmi kamtarini mablaghoi bujetiro dorad;

– natijanokii istifodabarii mablaghoi bujeti, ki manoi samt va istifodabarii mablaghoi bujetiro baroi rasidan ba natijahoi peshakii muayyangardida va nishondihandahoi dakhldori miqdori va sifati dorad;

– purra pushonidani kharojoti bujet, yane  daromadi bujet va voridot az manbahoi mablagguzorii kasri on naboyad bo kharojoti muayyani bujet vobasta karda shavand, ba istisnoi daromadhoi fondhoi maqsadnoki bujeti, mablaghoi maqsadnoki qarzhoi davlati va holathoi digari peshbininamudai qonunguzorii Jumhurii Tojikiston;

–  oshkoro budani bujetho, ki manoi intishori hatmii bujethoi tasdiqshuda va hisobot oid ba ijroi onho dar vositahoi akhbori omma, purra peshnihod namudani akhborot dar borai rafti ijroi bujetho, dastras budani malumoti digar dar borai bujetho, ba istisnoi malumoti doroi sirri davlati va sirri digari bo qonun hifzshavanda, inchunin hatman oshkoro budani ravandi bujeti baroi jamiyat va vositahoi akhbori ommaro dorad (QJT az 14.05.2016 s., №1316);

– etimodnokii bujetho, ki manoi bovarinok budani durnamoi nishondihandahoi rushdi ijtimoiyu iqtisodi baroi tahiyai loihai bujet va voqeiyati hisobhoi daromad va kharojoti bujetro dorad (QJT az 14.05.2016 s., №1316);

– surogavi va maqsadnok budani tainoti mablaghoi bujeti manoi onro dorad, ki mablagjudokunii bujeti bo nishon dodani maqsadi istifodabarii onho to girandagoni mablaghoi bujeti rasonida meshavad;

– asosnok budani bujetho, ki manoi banaqshagirii bujetro dar asosi sanadhoi meyorii huquqi va digar hujjathoi muayyankunandai zarurati ba loihai bujet hamroh kardani in yo on daromad yo kharojot va asosnok budani hajmi onhoro dorad;

– ijroi sarivaqtii bujet, ki manoi vorid kardani daromadhoro ba bujethoi jumhuriyavi va mahalli, inchunin guzaronidani mablaghoi bujetiro ba girandagon dar muhlat va bo rioyai tartibi muqarrarnamudai sanadhoi meyorii huquqii dakhldorro dorad.

 

Moddai 9. Guruhbandii bujeti

  1. Guruhbandii bujeti – ba guruhho judo kardani daromadu kharojot, manbahoi mablagguzorii kasri bujetho, ki baroi tartib dodan va ijro kardani bujethoi sathhoi gunoguni nizomi bujeti davlatii Jumhurii Tojikiston istifoda burda meshavad.
  2. Guruhbandii bujeti guruhbandii hududiro niz dar bar megirad.
  3. Guruhbandii kharojoti bujetho az inho iborat ast:

– guruhbandii funksionali (vazifavi);

– guruhbandii iqtisodi;

– guruhbandii idoravi (mamuri);

– guruhbandii barnomavi.

  1. Guruhbandi baroi peshnihodi bujet, hisobot az rui bujet va nazorati bujet dar namudhoi zerin istifoda burda meshavad:

– guruhbandii idoravi, iqtisodi va guruhbandii fondho baroi peshnihodi hisobot va nazorat;

– guruhbandii daromadho, guruhbandii funksionali, barnomavi, hududi va guruhbandii mablagguzori az rui bakhshho baroi peshnihodi malumot va hisobot.

  1. Tartibi tatbiqi guruhbandii bujeti va nizomnomai guruhbandii bujetii daromadu kharojoti davlatiro Vazorati moliyai Jumhurii Tojikiston tahiya va tasdiq mekunad.

 

BOBI 3. DAROMADHOI BUJETI DAVLATIIJUMHURII TOJIKISTON

 

Moddai 10. Daromadhoi bujeti jumhuriyavi

  1. Daromadhoi bujeti jumhuriyavi az daromadhoi andozi va gayriandozi, grantho, inchunin az voridoti mablaghoi bepodosh iborat meboshand.
  2. Ba daromadhoi andozi inho dokhil meshavand:

–  andozhoi umumidavlati va digar pardokhthoi hatmi ba bujeti jumhuriyavi, ki fehristu meyori onho bo qonunguzorii Jumhurii Tojikiston dar sohai andoz, gumruk va boji davlati, inchunin digar sanadhoi meyorii huquqii Jumhurii Tojikiston muayyan gardidaand. Tanosubi taqsimi andozho dar bayni bujeti jumhuriyavi va bujethoi mahalli bo Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati muqarrar karda meshavad (QJT az 14.05.2016 s., №1316);

– bojhoi davlatie, ki muvofiqi Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati ba bujeti jumhuriyavi vorid megardand (QJT az 14.05.2016 s., №1316).

  1. Ba daromadhoi gayriandozi inho dokhil meshavand:

–  daromadho az khizmatrasonihoi pulakii maqomoti hokimiyat va idorakunii davlati, inchunin tashkilothoi bujetii tobei maqomoti mazkur, ki muvofiqi sanadhoi meyorii huquqii Jumhurii Tojikiston anjom doda meshavand;

–  foidai Bonki millii Tojikiston, inchunin korkhonahoi davlati tibqi meyorhoe, ki qonunguzorii Jumhurii Tojikiston muqarrar kardaast;

– daromad az furushi zakhiravu pasandozhoi davlati, foizho az depozitho va sarmoyaguzorii davlati, dividendho az doroihoi moliyavi (QJT az 14.05.2016 s., №1316);

–   ijorapuli baroi istifodabarii molu mulki jumhuriyavi;

– voridoti mablagi bo tartibi jazoi jinoyati va mamuri ba foidai davlat sitonidashavanda;

–  voridoti mablagho az digar manbahoe, ki sanadhoi meyorii huquqii Jumhurii Tojikiston man nakardaand, az jumla, jarima, penyaho va foizho baroi rioya nakardani uhdadorihoi shartnomavi, jubroni  zarare, ki ba bujeti jumhuriyavi dar natijai vayron kardani intizomi moliyavi rasonida shudaast.

  1. Ba daromadhoi bujeti jumhuriyavi az hisobi manbahoi gayribujeti hamchunin inho taalluq dorand:

– grantho va digar mablaghoi bepodosh, ki az shakhsoni voqei va huquqi, tashkilothoi baynalmilali va hukumathoi davlathoi digar vorid meshavand;

– mablaghoe, ki dar natijai hisobbarobarkunii bayni bujethoi jumhuriyavi va mahalli vorid meshavand;

– mablaghoe, ki az istifoda va furushi molu mulk vorid meshavand, inchunin qarzgirii davlatii dokhili va beruni, ki  dar bujeti jumhuriyavi berun az daromad hamchun manbai mablagguzorii kasri bujet istifoda meshavad.

 

Moddai 11. Daromadhoi fondhoi maqsadnoki davlati

  1. Daromadhoi fondhoi maqsadnoki davlati az hisobi manbahoi zerin tashkil meyoband:

– andozu pardokhthoi makhsusi maqsadnok va hatmi, ki qonunguzorii     Jumhurii Tojikiston muqarrar kardaast;

– mablaghoi ikhtiyoran supurdai shakhsoni voqei va huquqi;

– mablaghoi bujeti davlati;

– daromadho az faoliyati sohibkorie, ki fondi dakhldor hamchun    shakhsi huquqi amali megardonad;
– daromadhoi digari muqarrarnamudai qonunguzorii Jumhurii Tojikiston.

  1. Daromadhoi fondhoi maqsadnoki davlati dar bujeti davlatii Jumhurii Tojikiston ba hisob girifta meshavand.
  2. Jamovari va nazorati pardokhthoi hatmiro ba bujeti fondhoi maqsadnoki davlati  maqomi vakolatdori davlatii Jumhurii Tojikiston amali megardonad.

 

Moddai 12. Daromadhoi bujethoi mahalli

  1. Daromadhoi bujethoi mahalli az daromadhoi andozi va gayriandozi, inchunin az voridoti mablag az hisobi andozu pardokhthoi tanzimshavandai umumidavlati va pardokhthoi digar iborat meboshand.
  2. Ba daromadhoi andozii bujethoi mahalli inho dokhil meshavand:

– andozhoi mahalli va digar pardokhthoi hatmi ba bujeti mahalli, ki nomgui onhoro qonunguzorii Jumhurii Tojikiston muayyan menamoyad;

– daromadho az andozu pardokhthoi tanzimshavandai umumidavlati, ki bo tartibi muqarrarnamudai Qonuni Jumhurii Tojikiston dar borai Bujeti davlati baroi soli moliyavii navbati muayyan gardida, ba bujethoi mahalli doda meshavand (QJT az 14.05.2016 s., №1316);

–  boji davlati, ba istisnoi boji davlatie, ki muvofiqi Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati ba bujeti jumhuriyavi vorid karda meshavad (QJT az 14.05.2016 s., №1316).

  1. Ba daromadhoi gayriandozii bujethoi mahalli inho dokhil meshavand:

– daromad az bujeti jumhuriyavi, ki dar shakli kumaki moliyavii bepodosh (dotatsiya), musoidati moliyavi (subvensiya), kumaki moliyavi (subsidiya), inchunin dar shakli hisobbarobarkunii mutaqobila ba bujeti mahalli vorid meshavad;

–  ijorapuli baroi istifodabarii molu mulki mahalli;

– daromad az khizmatrasonihoi pulakie, ki maqomoti ijroiyai mahallii hokimiyati davlati, tashkilothoi bujetii az hisobi bujethoi mahalli mablagguzorishavanda ba anjom merasonand;

– voridoti mablag az digar manbahoe, ki sanadhoi meyorii huquqii Jumhurii Tojikiston man nakardaand, az jumla jarimaho, penya va foizho baroi rioya nakardani uhdadorihoi shartnomavi, barqaror namudani zarari dar natijai vayron kardani intizomi moliyavi ba bujethoi mahalli rasonidashuda;

– daromadho az manbahoi gayribujeti – grantho, digar pardokhthoi bepodosh az shakhsoni voqei, huquqi va tashkilothoi baynalmilali.

 

BOBI 4. HAROJOTI BUJETI DAVLATII JUMHURII TOJIKISTON

 

Moddai 13. Asos va prinsiphoi tashakkuli kharojoti bujeti davlatii Jumhurii Tojikiston

Tashakkuli kharojoti bujeti davlatii Jumhurii Tojikiston ba prinsiphoi yagonagii sokhtor, shakl va usulu vositahoi faoliyat, meyorhoi haddi aqali standarthoi ijtimoii davlatii taminoti bujeti, kharojoti moliyavi baroi khizmatrasonihoi davlati, ki qonunguzorii Jumhurii Tojikiston muqarrar kardaast, asos meyobad.

 

Moddai 14. Harojoti jori va asosii bujeti davlatii Jumhurii Tojikiston

  1. Harojoti bujeti davlatii Jumhurii Tojikiston vobasta ba ahamiyati iqtisodi ba kharojoti jori va kharojoti asosi taqsim meshavad.
  2. Ba guruh judokunii kharojoti jori va asosii bujet tibqi guruhbandii iqtisodii kharojoti bujeti davlatii Jumhurii Tojikiston muqarrar karda meshavad.
  3. Harojoti jori – qismi kharojoti bujet, ki baroi tamini faoliyati jorii maqomoti hokimiyat va idorakunii davlati, maqomoti ijroiyai mahallii hokimiyati davlati, maqomoti khudidorakunii shahrak va dehot, tashkilothoi bujeti va fondhoi maqsadnoki davlati muqarrar gardida, baroi dastgirii sathhoi digari nizomi bujeti davlati, sohahoi alohidai istehsolot bo tariqi rasonidani kumaki moliyavii bepodosh (dotatsiya), musoidati moliyavi (subvensiya) va kumaki moliyavi (subsidiya) istifoda meshavad.
  4. Ba kharojoti jori inchunin kharojote mansub meboshand, ki tibqi guruhbandii bujeti ba kharojoti asosi dokhil nashudaast.
  5. Harojoti asosi – kharojoti bujet, ki baroi mablagguzorii rushdi faoliyati sarmoyaguzori tain gardidaast. Ba kharojoti asosi inho dokhil meshavand:

–  kharojote, ki tibqi barnomahoi sarmoyaguzorii tasdiqshuda baroi mablagguzorii shakhsoni huquqii amalkunanda yo az nav tasisyofta tain shudaast;

– mablaghoe, ki ba shakhsoni huquqi hamchun qarz baroi mablagguzorii rushd doda meshavand;

– kharojoti vobasta ba tamiri asosi va kharidi vositahoi asosi;

– kharojote, ki hangomi ijroi on molu mulki mutanosiban ba molikiyati jumhuriyavi va kommunali mansubbuda afzoish meyobad;

– kharojoti digare, ki tibqi guruhbandii iqtisodii bujeti ba kharojoti asosi dokhil karda shudaast.

  1. Dar tarkibi kharojoti asosi mumkin ast fondhoi rushd tasis doda shavand.

 

Moddai 15. SHaklhoi kharojoti bujeti davlatii Jumhurii Tojikiston

Harojoti bujeti davlatii Jumhurii Tojikiston dar shaklhoi zayl amali karda meshavad:

– mablagjudokuni baroi tamini tashkilothoi bujeti;

– mablagho baroi pardokhti mol (kor va khizmatrasoni)-hoe, ki shakhsoni voqei va huquqi dar asosi shartnomahoi davlati va mahalli ijro mekunand;

– intiqoli mablag (transfert)-ho ba aholi;

– mablagjudokuni baroi jubroni kharojoti ilovagi, ki vobasta ba qabuli qaror az jonibi maqomoti hokimiyati davlati pesh meoyad va dar natija boisi afzoishi kharojot yo kam shudani daromad megardad;

– qarzi bujeti ba shakhsoni huquqi, az jumla qarzi andoz, batakhirandozi va tamdidi muhlat baroi suporidani andozu pardokhtho va digar uhdadoriho;

– musoidati moliyavi (subvensiya) ba shakhsoni huquqi;

– kumaki moliyavi (subsidiya) va qarz ba shakhsoni voqei;

– mablagguzorii sarmoyai oinnomavii shakhsoni huquqii amalkunanda va az nav tasisyobanda;

– qarzi bujeti, kumaki moliyavii bepodosh (dotatsiya), musoidati moliyavi (subvensiya), kumaki moliyavi (subsidiya) ba sathhoi digari nizomi  bujeti davlatii Jumhurii Tojikiston va fondhoi maqsadnoki davlati (QJT az 14.05.2016 s., №1316);

– qarzdihi ba davlathoi digar;

– mablagho baroi khizmatrasoni va pardokhti uhdadorihoi qarzi, pardokhti foizi onho, az jumla baroi ijroi kafolati maqomoti davlati va maqomoti ijroiyai mahallii hokimiyati davlati.

 

Moddai 16. Harojoti bujeti jumhuriyavi

Az hisobi bujeti jumhuriyavi tanho kharojoti namudhoi zerini faoliyat mablagguzori karda meshavand (QJT az 14.05.2016 s., №1316):

– tamini faoliyati Majlisi millii Majlisi Olii Jumhurii Tojikiston, Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston, Komissiyai markazii intikhobot va raypursii Jumhurii Tojikiston, Dastgohi ijroiyai Prezidenti Jumhurii Tojikiston, maqomoti idorakunii davlati, kharojoti digari doroi ahamiyati umumidavlati az rui fehriste, ki hangomi qabuli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati muayyan karda meshavad (QJT az 14.05.2016 s., №1316);

– faoliyati nizomi sudii Jumhurii Tojikiston;

– amali namudani faoliyati baynalmilali, tamini moliyavii ijroi shartnomahoi baynalmilali va shartnomaho bo tashkilothoi baynalmilalii moliyavi, hamkorihoi baynalmilalii farhangi, ilmiyu ittilootii maqomoti ijroiyai hokimiyati davlati, ki hangomi qabuli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati muayyan karda meshavand (QJT az 14.05.2016 s., №1316);

– mudofia va tamini amniyati davlat, ba gayr az kharojote, ki bo qarori maqomoti ijroiyai mahallii hokimiyati davlati baroi hamin maqsadho amali karda meshavad;

– tahqiqoti bunyodi va dastgirii peshrafti ilmiyu tekhniki;

– dastgirii davlatii infrasokhtorhoi naqliyoti va suzishvoriyu energetikii doroi ahamiyati umumidavlati;

– barnomahoi umumidavlati oid ba rushdi kishovarzi  va tamini amniyati ozuqavori;

– kharojoti doroi ahamiyati umumidavlati oid ba hifzi tabiat va muhiti zist;

– bartaraf namudani oqibathoi vaziyati favqulodda va ofathoi tabii;

– tashakkuli molikiyati jumhuriyavi va mablagguzorii tashkilothoe, ki dar ikhtiyori maqomoti hokimiyat va idorakunii davlati buda, ba molikiyati davlati mansuband;

– khizmatrasoni va pardokhti qarzi davlati;

– jubroni kharojoti fondhoi maqsadnoki davlati oid ba pardokhti nafaqa va kumakpuli, digar pardokhthoi ijtimoi, ki mutobiqi qonunguzorii Jumhurii Tojikiston az hisobi bujeti jumhuriyavi mablagguzori meshavand;

– purra kardani zakhirahoi davlatii metallhoi qimatbaho va sanghoi qimatbaho, zakhirai moddii davlati;

– guzaronidani intikhobotu raypursiho;

– barnomahoi umumijumhuriyavii sarmoyaguzori;

– tamini ijroi qarorhoi maqomoti hokimiyat va idorakunii davlati, ki ba afzoishi kharojoti bujet yo kamshavii daromadi bujet ovarda merasonand;

– tamini ijroi vakolathoi alohidai davlati, ki amali gardonidani onho ba sathi digari maqomoti hokimiyati davlati voguzor shudaast;

– dastgirii moliyavii maqomoti ijroiyai mahallii hokimiyati davlati;

– hisoboti rasmii omor;

– digar kharojoti doroi ahamiyati umumidavlati.

 

Moddai 17. Harojoti fondhoi maqsadnoki davlati

Mablaghoi fondhoi maqsadnoki davlati tanho baroi ijroi amalhoe istifoda meshavand, ki bo qonunguzorii Jumhurii Tojikiston mutobiqi bujeti fondhoi mazkur muayyan gardida, bo Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati tasdiq karda shudaand (QJT az 14.05.2016 s., №1316).

 

Moddai 18. Harojoti bujethoi mahalli

Az hisobi bujethoi mahalli tanho kharojoti namudhoi zerini faoliyat mablagguzori karda meshavad:

tamini faoliyati maqomoti ijroiyai mahallii hokimiyati davlati;

– tamini faoliyati maqomoti khudidorakunii shahrak va dehot;

– tashakkuli molikiyati kommunali dar mahalho va idorakunii on;

– tashkil, tamini faoliyat va rushdi muassisahoi maorif, tandurusti, farhang, varzish va tarbiyai jismoni, matbuot va nashriyahoi davri, digar muassisahoe, ki ba molikiyati kommunali mansuband yo dar ikhtiyori maqomoti ijroiyai mahallii hokimiyati davlati meboshand;

– rushdi khojagii manziliyu kommunali;

– sokhtmoni rohhoi doroi ahamiyati mahalli va nigohdorii onho;

– obodoni va kabudizorkuni dar mahalho;

– tashkili istifoda va korkardi partovhoi ruzgor;

– tashkili khizmatrasonii naqliyoti ba aholi va muassisahoe, ki ba molikiyati kommunali mansuband yo dar ikhtiyori maqomoti ijroiyai mahallii hokimiyati davlati meboshand;

– hifzi tabiat dar mahalho;

– amaligardonii barnomahoi maqsadnoki maqomoti mahallii hokimiyati davlati;

– khizmatrasonii qarzi maqomoti ijroiyai mahallii hokimiyati davlati va pardokhti on;

– kumakhoi moliyavii bepodosh (transfertho) ba aholi;

– guzaronidani intikhoboti maqomoti namoyandagii mahallii hokimiyati davlati;

– mablagguzorii qarorhoi digari maqomoti ijroiyai mahallii hokimiyati davlati va kharojoti digar, ki mutobiqi guruhbandii bujetii Jumhurii Tojikiston ba masalahoi doroi ahamiyati mahalli mansub donista shudaand.

 

Moddai 19. Harojoti yakjoyai bujeti jumhuriyavi va bujethoi mahalli

  1. Az hisobi bujeti jumhuriyavi va bujethoi mahalli kharojoti yakjoyai namudhoi zerini faoliyat mablagguzori karda meshavad:

– dastgirii davlatii sohahoi sanoat, sokhtmon, kishovarzi, energetika, naqliyot, aloqa va khojagii roh;

– tamini faoliyati hifzi huquq;

– tamini bekhatarii ziddi sukhtor;

– tamini faoliyati ilmiyu tahqiqoti, tajribaviyu konstruktori, loihakashiyu tahqiqoti, ki peshrafti ilmu tekhnikaro tamin menamoyand;

– tamini hifzi ijtimoii aholi, maorif, tandurusti, farhang va varzish;

– tamini hifzi tabiat, hifz va tajdidi sarvathoi tabii, faoliyati obuhavoshinosi;

– tamini peshgiri va bartaraf kardani oqibathoi vaziyati favqulodda va ofathoi tabii;

– rushdi infrasokhtori bozor;

– tamini faoliyati vositahoi akhbori omma;

– kumaki moliyavi ba digar bujetho;

– kharojoti digar, ki dar ikhtiyori yakjoyai maqomoti hokimiyat, idorakunii davlati, maqomoti ijroiyai mahallii hokimiyati davlati va maqomoti khudidorakunii shahrak va dehot meboshad.

  1. Taqsim va vobasta kardani kharojoti dar moddai mazkur ifodayofta bayni bujethoi sathhoi mukhtalifi nizomi bujeti davlatii Jumhurii Tojikiston bo qonunguzorii Jumhurii Tojikiston, ki masalahoi idorai yakjoyaro tanzim menamoyad, inchunin bo Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati tasdiq karda meshavad (QJT az 14.05.2016 s., №1316).
  2. Tartibi muvofiqai taqsimot va vobasta kardani kharojot dar idorakunii mushtaraki maqomoti hokimiyat, idorakunii davlati, maqomoti ijroiyai mahallii hokimiyati davlati va maqomoti khudidorakunii shahrak va dehot az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavad.

BOBI 5. MUVOZINATI BUJETHO

(QJT az 14.05.2016 s., №1316)

 

Moddai 20. Barziyodii (profisiti) bujet

  1. Ziyod budani daromadi bujet nisbat ba kharojoti on barziyodii (profisiti) bujet meboshad. Bujeti davlatii Jumhurii Tojikiston va bujeti jumhuriyavi va bujethoi mahalli metavonand bo barziyodi (profisit) tahiya va tasdiq karda shavand.
  2. Barziyodii (profisiti) bujeti jumhuriyavi va bujethoi mahalli metavonad hamchun depozit dar Bonki millii Tojikiston, bonkhoi digar va tashkilothoi qarzii Jumhurii Tojikiston joygir karda shavad va yo bo qarori dakhldori Hukumati Jumhurii Tojikiston yo maqomoti ijroiyai mahallii hokimiyati davlati ba maqsadhoi zerin ravona karda shavad:

– pushonidani kasri bujeti dakhldor dar soli moliyavii navbati (QJT az 14.05.2016 s., №1316);

– barhamdihii oqibathoi holathoi favqulodda, ofathoi tabii va digar kharojoti peshbininashuda.

 

Moddai 21. Kasri bujet va manbahoi mablagguzorii on

  1. Barziyodii kharojoti bujet nisbati daromadi on kasri bujet meboshad.
  2. Dar holati qabuli bujet baroi soli moliyavii navbati bo barziyodii kharojot nisbati daromad manbahoi mablagguzorii kasri bujeti mazkur bo qonun (qaror) dar borai bujeti dakhldor tasdiq karda meshavand (QJT az 14.05.2016 s., №1316).
  3. Harojoti jorii bujethoi mahalli az majmui daromadhoi bujethoi mazkur ziyod shuda nametavonand (QJT az 14.05.2016 s., №1316).
  4. Majmui kasri bujeti jumhuriyavi az hajmi umumii mablagguzorii bujeti va kharojot baroi pardokhti khizmatrasonii qarzi davlati ziyod shuda nametavonad.
  5. Majmui kasri bujethoi mahalli az du foizi hajmi daromadi onho, ba istisnoi kumaki moliyavi az bujeti davlatii Jumhurii Tojikiston ziyod shuda nametavonad.
  6. Voridot az manbahoi mablagguzorii kasri bujethoi mahalli tanho baroi mablagguzorii kharojoti sarmoyaguzori ravona karda meshavand.  Istifodai on baroi mablagguzorii kharojoti khizmatrasoni, pushonidan va pardokhti qarzi maqomoti ijroiyai mahallii hokimiyati davlati man ast.
  7. Ba manbahoi mablagguzorii kasri bujeti jumhuriyavi inho mansuband:

1) Manbahoi dokhili:

–  qarzhoe, ki Hukumati Jumhurii Tojikiston az tashkilothoi qarzi bo asori milli megirad;
– vekselhoi davlati, ki Hukumati Jumhurii Tojikiston bo asori milli dar shakli kogazhoi qimatnok mebarorad;

– depozithoi mablaghoi bujeti ba holati avvali soli bujeti dar Bonki millii Tojikiston va bonkhoi digar yo tashkilothoi qarzii Jumhurii Tojikiston;

– qarzhoi bujeti, ki az sathhoi boloii nizomi bujeti davlatii Jumhurii Tojikiston girifta meshavand.

2) Manbahoi beruni:

–  kogazhoi qimatnoki davlati, ki Hukumati Jumhurii Tojikiston dar shakli kogazhoi qimatnok bo asori khoriji mebarorad;

– qarzhoi davlathoi digar, bonkho, tashkilothoi baynalmilalii moliyavi va gayrirezidentho, ki bo asori khoriji girifta meshavand.

 

BOBI 6. QARZI DAVLATII JUMHURII TOJIKISTON

 

Moddai 22. Qarzi davlatii Jumhurii Tojikiston, tarkib va shaklhoi on

(QJT az 14.05.2016 s., №1316)

  1. Qarzi davlatii Jumhurii Tojikiston az uhdadorihoi qarzii Jumhurii Tojikiston dar nazdi shakhsoni voqei va huquqi, davlathoi digar, tashkilothoi baynalmilalii moliyavi, digar subekthoi huquqi baynalmilali iborat meboshad.
  2. Qarzi davlatii Jumhurii Tojikiston purra va be yagon shart az hisobi molu mulki dar molikiyati davlatbuda tamin karda meshavad.
  3. Huquqi qarzgirii davlatii dokhili va beruni, sokhtor, tartibi khizmatrasoni, hisobi baqaydgiri, tajdidi sokhtorii on, judo kardani qarz ba davlathoi digar va tashkilothoi baynalmilali bo qonunguzorii Jumhurii Tojikiston muayyan karda meshavand.

 

BOBI 7. MUNOSIBATHOI BAYNIBUJETI

 

Moddai 23. Asoshoi munosibathoi baynibujeti

  1. Munosibathoi bayni maqomoti hokimiyat va idorakunii davlatii Jumhurii Tojikiston, maqomoti ijroiyai mahallii hokimiyati davlati, maqomoti khudidorakunii shahrak va dehot, maqomoti idorakunii fondhoi maqsadnoki davlati, ki dar ravandi bujeti ba amal meoyand, munosibathoi baynibujeti meboshand (QJT az 14.05.2016 s., №1316).
  2. Munosibathoi baynibujeti ba prinsiphoi zerin asos meyoband:

– ba sathhoi muayyani nizomi bujeti davlatii Jumhurii Tojikiston taqsim va vobasta kardani daromadho va kharojoti bujetho;

– dar asosi hududguzorii doimi va az rui meyorhoi muvaqqati taqsim namudani daromadhoi tanzimkunanda dar bayni sathhoi mukhtalifi nizomi  bujeti davlatii Jumhurii Tojikiston;

– barobarii huquqhoi bujetii maqomoti ijroiyai mahallii hokimiyati davlati va fondhoi maqsadnoki davlati;

– barobar kardani sathi haddi aqali taminoti bujetii maqomoti ijroiyai mahallii hokimiyati davlati;

– barobarii hamai bujetho dar munosibathoi tarafayn bo bujeti davlatii Jumhurii Tojikiston.

  1. Andozhoi mahalli purra ba bujethoi mahalli guzaronida meshavand. Taqsimoti andozhoi umumidavlati dar bayni bujeti jumhuriyavi va bujethoi mahalli salohiyati Hukumati Jumhurii Tojikiston buda, hamasola bo Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati tasdiq karda meshavad (QJT az 14.05.2016 s., №1316).

 

Moddai 24. SHaklhoi kumaki moliyavi ba bujethoi mahalli

  1. Kumaki moliyavi ba bujethoi mahalli dar shaklhoi zerin rasonida meshavad:

– kumaki moliyavii bepodosh (dotatsiya) – baroi barobar kardani haddi aqali taminoti bujetii maqomoti ijroiyai mahallii hokimiyati davlati, mablagguzorii haddi aqali standarthoi davlatii ijtimoi, ki masuliyati mablagguzorii onho ba zimmai maqomoti ijroiyai mahallii hokimiyati davlati guzoshta shudaast;

– musoidati moliyavi (subvensiya) – baroi mablagguzorii kharojoti alohidai maqsadnok;

–  qarzi bujeti – baroi pushonidani tafovuti muvaqqatii khazinavi, ki dar ravandi ijroi bujethoi mahalli ba vujud meoyad (QJT az 14.05.2016 s., №1316);

– digar shaklhoi kumaki moliyavi, ki qonunguzorii Jumhurii Tojikiston peshbini namudaast.

  1. Tartibi rasonidani kumaki moliyavi, andozai on dar shaklhoi kumaki moliyavii bepodosh (dotatsiya) va musoidati moliyavi (subvensiya) bo Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati muayyan karda meshavand (QJT az 14.05.2016 s., №1316).
  2. Vazorati moliyai Jumhurii Tojikiston baroi bartaraf kardani tafovuti khazinavi dar khazinadori dar ravandi ijroi bujethoi mahalli huquq dorad ba bujethoi mahalli qarzi muvaqqati (ssuda) judo namoyad, ki dar davomi soli moliyavii jori bargardonida meshavad.

 

BOBI 8. RAVANDI BUJETI DAR JUMHURII TOJIKISTON

(QJT az 14.05.2016 s., №1316)

 

Moddai 25. Ishtirokchiyoni ravandi  bujeti

(QJT az 14.05.2016 s., №1316)

Dar ravandi bujeti inho ishtirok mekunand (QJT az 14.05.2016 s., №1316) :

– Prezidenti Jumhurii Tojikiston;

– Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston;

– Hukumati Jumhurii Tojikiston;

– Vazorati moliyai Jumhurii Tojikiston (maqomoti moliya);

– digar maqomoti ijroiyai hokimiyati davlati;

subekthoi nizomi tanzimi puliyu qarzi va asori (QJT az 14.05.2016 s., №1316);

– maqomoti namoyandagi va ijroiyai mahallii hokimiyati davlati;

– maqomoti idorakunii fondhoi maqsadnoki davlati;

– taqsimkunandagoni asosi, taqsimkunandagon va girandagoni mablaghoi bujeti;

– tashkilothoi bujeti, korkhonahoi vohidi davlatii jumhuriyavi va mahalli, tashkilothoi qarzi, ki bo mablaghoi bujeti faoliyat mekunand;

– maqomoti digar, ki qonunguzorii Jumhurii Tojikiston salohiyati sohai idorakunii moliya, bujet va andozro ba zimmai onho guzoshtaast.

 

Moddai 26. Salohiyati Majlisi namoyandagoni Majlisi Olii  Jumhurii Tojikiston

  1. Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston:

– bo peshnihodi Hukumati Jumhurii Tojikiston Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbatiro qabul mekunad (QJT az 14.05.2016 s., №1316);

– nazorati ijroi bujetro amali menamoyad;

– istifodabarii mablaghoi bujetiro az jonibi mablaggirandagon tahlil mekunad va hangomi zarurat natijai tahlilro barrasi menamoyad;

– bo peshnihodi Hukumati Jumhurii Tojikiston ba dodan yo giriftani qarzi davlati rizoyat medihad;

– hisoboti ijroi Bujeti davlatii Jumhurii Tojikistonro baroi soli guzashtai moliyavi tasdiq mekunad;

– salohiyathoi digarero, ki Qonuni mazkur, qonunguzorii Jumhurii Tojikiston dar sohai moliya va bujet, inchunin digar sanadhoi meyorii huquqii Jumhurii Tojikiston muayyan namudaand, amali mekunad.

  1. Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston nisbat ba fondhoi maqsadnoki davlati niz chunin salohiyatro amali menamoyad.

 

Moddai 27. Salohiyati Hukumati Jumhurii Tojikiston Hukumati Jumhurii Tojikiston:

– tatbiqi siyosati yagonai davlatii moliyavi, andozi, bujeti va puliyu qarziro tamin menamoyad (QJT az 14.05.2016 s., №1316);

– hamasola dar borai tartibi tahiyai loihai bujeti davlatii Jumhurii Tojikiston baroi davrai navbatii banaqshagirii bujeti qaror qabul mekunad;

– loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbatiro bo loihai sanadhoi meyorii huquqi va digar hujjatu mavodi zaruri ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod mekunad (QJT az 14.05.2016 s., №1316);

– pas az qabuli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati dar borai tamini ijroi on qaror qabul mekunad, inchunin dar doirai sathi kasri bujeti tasdiqgardida grantho va qarzhoro az manbahoi dokhiliyu beruni baroi mablagguzorii on jalb menamoyad (QJT az 14.05.2016 s., №1316);

– oid ba loihai qonunhoe, ki dar onho tagyiroti daromad va kharojoti az hisobi mablaghoi bujeti davlati pardokhtshavanda peshbini megardand, ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston khulosa peshnihod menamoyad;

– oid ba dodan yo giriftani qarzi davlati rizoyati Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikistonro megirad;

– afzaliyati qarzgirii davlati va qarzgirii kafolatnoki davlatiro muayyan namuda, tartibi idorakunii qarzgirii mazkur va amali namudani onro tamin menamoyad;

– hisobotro oid ba ijroi bujeti davlatii soli guzashtai moliyavi baroi tasdiq ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod menamoyad;

– tartibi tashkil va barhamdihii fondhoi maqsadnoki davlati, idorakunii faoliyat va barrasii hisoboti onhoro muayyan menamoyad;

– loihai qonunhoro oid ba vorid namudani tagyiru ilovaho ba Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati tahiya namuda, bo hujjatu mavodi zaruri ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod menamoyad (QJT az 14.05.2016 s., №1316);

– salohiyathoi digarero, ki Qonuni mazkur va qonunguzorii Jumhurii Tojikiston oid ba tanzimi munosibathoi huquqii andoz va bujet muqarrar namudaand, amali menamoyad.

 

Moddai 28. Vakolathoi maqomoti namoyandagii mahallii hokimiyati davlati

Maqomoti namoyandagii mahallii hokimiyati  davlati:- bujeti mahalliro mustaqilona tasdiq namuda, ijroi onro nazorat mekunand va hangomi zarurat ba on tagyiru ilovaho vorid menamoyand;

– ba maqomoti boloi dar khususi vorid namudani nishondihandahoi bujeti tasdiqnamudai Majlisi vakiloni khalqi dakhldor ba bujeti davlatii Jumhurii Tojikiston malumot peshnihod menamoyand;

– mablaghoi bujetro muvofiqi guruhbandii bujeti taqsim namuda, baroi istifodabarii samarabakhshi mablaghoi mazkur javobgar meboshand;

(QJT az 14.05.2016 s., №1316);

– muvofiqi talaboti Qonuni mazkur va sanadhoi meyorii huquqii maqomoti namoyandagii mahallii hokimiyati davlati vakolathoi digarro amali menamoyand.

 

Moddai 29. Vakolathoi maqomoti ijroiyai mahallii hokimiyati davlati

Maqomoti ijroiyai mahallii hokimiyati  davlati:

– qoidahoi umumii tashkili munosibathoi moliyaviyu bujetii mahalliro muqarrar menamoyand;

– zakhirahoi moliyavii maqomoti ijroiyai mahallii hokimiyati davlatiro idora mekunand;

– mablaghoi bujetiro mutobiqi guruhbandii bujeti taqsim namuda, baroi istifodai bosamari onho masul meboshand  (QJT az 14.05.2016 s., №1316);

– har sol loihai bujeti mahalliro baroi soli moliyavii navbati ba Majlisi vakiloni khalqi dakhldor peshnihod mekunand (QJT az 14.05.2016 s., №1316);

– meyorhoi taminoti bujetii mahalliro dar asosi meyorhoi haddi aqali standarthoi ijtimoii davlatii taminoti bujetii az jonibi Hukumati Jumhurii Tojikiston tasdiqgardida tahiya va tasdiq namuda, bo nazardoshti onho loihai bujeti mahalliro tahiya menamoyand;

– oid ba vorid namudani tagyiru ilovaho ba qarori Majlisi vakiloni khalqi dakhldor dar borai bujethoi mahalli taklifho peshnihod menamoyand;

– ijroi bujethoi mahalli, az jumla jamovarii daromadhoro nazorat menamoyand;

– qarzi maqomoti ijroiyai mahallii hokimiyati davlatiro idora mekunand;

– vakolathoi digarro, ki sanadhoi maqomoti namoyandagii mahallii hokimiyati davlati muayyan kardaand, amali menamoyand.

 

Moddai 30. Vakolathoi Vazorati moliyai Jumhurii Tojikiston

Vazorati moliyai Jumhurii Tojikiston:

– samthoi asosii siyosati davlatii moliyaviyu bujeti va andozro tahiya va ba Hukumati Jumhurii Tojikiston peshnihod menamoyad (QJT az 14.05.2016 s., №1316);

– rohbarii metodiro dar sohai tahiyai loihai bujeti davlati amali megardonad;

–  tibqi tartibi muqarrargardida robitai dutarafai viloyat va nohiyahoro dar ravandi  bujeti tanzim menamoyad (QJT az 14.05.2016 s., №1316);

– naqshi taqsimkunandagoni asosii mablaghoi bujeti, taqsimkunandagoni mablaghoi bujeti va girandagoni mablaghoi bujetiro dar tayyor kardani bujet, ijroi bujet, bahisobgiri va hisoboti muhosibi tanzim menamoyad;

– loihai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati va loihai fondhoi maqsadnoki davlatiro yakjoya bo maqomoti dakhldor tahiya namuda, tibqi tartibi muqarrargardida ba Hukumati Jumhurii Tojikiston peshnihod menamoyad (QJT az 14.05.2016 s., №1316);

– durnamoi daromad va kharojoti Bujeti davlatii Jumhurii Tojikistonro baroi so soli moliyavii navbati va du soli minbadai on tahiya mekunad (QJT az 14.05.2016 s., №1316);

– rohbarii metodiro baroi tamini ijroi bujeti davlati amali menamoyad;

– ruykhati bujetii jambastii bujeti jumhuriyaviro tartib medihad (QJT az 14.05.2016 s., №1316);

– tibqi tartibi muqarrargardida barnomai qarzgirii davlatii dokhilii Jumhurii Tojikiston, shartho va tartibi barorish va pahnkunii kogazhoi qimatnokro tahiya menamoyad, hamchun emitenti kogazhoi qimatnoki davlati faoliyat karda, barorishi kogazhoi qimatnokro ba qayd megirad;

– bo tashkilothoi baynalmilalii moliyavi oid ba masalahoi moliyavi hamkori mekunad;

– barnomai qarzgirii davlatii berunii Jumhurii Tojikistonro tahiya karda, oid ba jalb namudani zakhirahoi qarzi khoriji chorahoi zaruri meandeshad, barnomai Hukumati Jumhurii Tojikistonro oid ba dodani kafolati qarzho tahiya namuda, tartibi dodani kafolatro muayyan mekunad;

– rohbarii metodiro oid bahisobgirii muhosibi va hisoboti shakhsoni huquqi, sarfi nazar az shakli tashkiliyu huquqii onho amali menamoyad, agar qonunguzorii Jumhurii Tojikiston tartibi digarro peshbini nakarda boshad;

– hisobotro oid ba ijroi Bujeti davlatii Jumhurii Tojikiston tahiya va ba Hukumati Jumhurii Tojikiston peshnihod menamoyad;

– tibqi tartibi muqarrargardida namudho, shaklhoi bahisobgiri va hisobot oid ba ijroi bujethoi sathhoi gunoguni nizomi Bujeti davlatii Jumhurii Tojikiston, smetai kharojoti tashkilothoi bujeti, inchunin tartibi tahiyai onhoro muayyan menamoyad;

– tibqi tartibi muqarrarnamudai Qonuni mazkur ijroi Bujeti davlatii Jumhurii Tojikistonro tamin namuda, ijroi peshaki, jori va minbadai onro nazorat mekunad va bo mablaghoi bujeti jumhuriyavi amaliyot meguzaronad;

– huquq dorad az taqsimkunandagoni asosi, taqsimkunandagonu girandagoni mablaghoi bujeti va maqomoti ijroiyai mahallii hokimiyati davlati dar borai istifodai mablaghoi bujeti jumhuriyavi va malumoti digari vobasta ba mablaggiri, mablagguzaroni, tainot va istifodai mablaghoi mazkur hisobot talab namoyad;

– az bonkhoi vakolatdor oid ba amaliyot bo mablaghoi bujeti va mablaghoi fondhoi maqsadnoki davlati malumot talab menamoyad;

– ba taqsimkunandagoni asosi, taqsimkunandagonu girandagoni mablaghoi bujeti, Bonki millii Tojikiston, Bonki davlatii amonatguzorii Jumhurii Tojikiston “Amonatbonk” va digar tashkilothoi qarzi oid ba bartaraf kardani norasogihoi oshkorshuda dar sohai qonunguzorii bujetiyu moliyavii Jumhurii Tojikiston peshnihod manzur menamoyad;

– dar doirai salohiyati khud tibqi tartibi muqarrargardida sanadhoi meyoriro qabul mekunad, ki rioyai onho baroi tamomi maqomoti hokimiyat va idorakunii davlati, inchunin subekthoi khojagidori hatmi meboshad;

– az maqomoti hokimiyat va idorakunii davlati, maqomoti ijroiyai mahallii hokimiyati davlati, fondhoi maqsadnoki davlati baroi tahiyai durnamo va loihai Bujeti davlatii Jumhurii Tojikiston mavodi zaruri talab karda megirad;

– dar doirai meyori (limiti) mablaghoi bo Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli dakhldor tasdiqshuda va bo tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston mablagguzorii bujetiro tamin menamoyad;

–  auditi dokhilii tashkilothoi bujetiro, ki shubai auditi dokhili nadorand, meguzaronad;
– tahlil va monitoringi vazi moliyavii mablaggirandagoni bujeti, az jumla onhoero, ki qarz, grantho, musoidati moliyavi (subvensiya), kumaki moliyavi (subsidiya) va kafolathoi davlati megirand, meguzaronad;

– faoliyati nizomi auditi dokhiliro dar asosi standarthoi baynalmilali, maqsadu prinsipho va vazifahoi yagonai auditi dokhili tamin menamoyad;

– monitoringi muntazami faoliyati moliyaviyu khojagii korkhonahoi azimi davlatiro az rui fehristi tasdiqkardai Hukumati Jumhurii Tojikiston meguzaronad;

– tahlilhoi iqtisodiro oid ba ijroi qismi daromadi bujeti davlati, az jumla oid ba voridoti andozho va digar pardokhthoi hatmi ba bujet meguzaronad;

– tibqi muqarraroti sanadhoi meyorii huquqii dakhldor  girandagoni mablaghoi bujetiro az mavqei rioyai sharthoi giriftani mablagho va istifodabarii samaranoki onho  mesanjad;

– idorakunii qarzi davlatii Jumhurii Tojikistonro bo tartibi muqarrarnamudai qonunguzori va digar sanadhoi meyorii huquqii Jumhurii Tojikiston amali menamoyad;

– vakolathoi digarero, ki Qonuni mazkur va qonunguzorii Jumhurii Tojikiston peshbini namudaand, inchunin Prezidenti Jumhurii Tojikiston va yo Hukumati Jumhurii Tojikiston ba zimmaash voguzor namudaand, ijro mekunad.

 

Moddai 31. Vakolathoi maqomoti nazorati davlatii moliyavi

Vakolathoi maqomoti nazorati davlatii moliyavi bo Qonuni mazkur, Qonuni Jumhurii Tojikiston “Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston”, «Qonuni Jumhurii Tojikiston «Dar borai Palatai hisoboi Jumhurii Tojikiston» va digar sanadhoi meyorii huquqii Jumhurii Tojikiston muqarrar karda meshavand (QJT az 12.11.2013s. №1027)

 

Moddai 32. Vakolathoi taqsimkunandai asosii mablaghoi bujeti

  1. Har yak taqsimkunandai asosii mablaghoi bujeti tashkiloti bujeti va muvofiqan shakhsi huquqi va vohidi bahisobgiri meboshad.
  2. Taqsimkunandai asosii mablaghoi bujeti:

–  istifodabarii samarabakhsh, tasirnok  va maqsadnoki mablaghoi bujeti, az jumla mablaghoi baroi girandagoni mablaghoi bujetii tobei khud peshbinigardidaro tamin menamoyad;
– bo tartibi muqarrarnamudai Vazorati moliyai Jumhurii Tojikiston bujeti zaminavii taqsimkunandagoni asosii mablaghoi bujetiro tahiya menamoyad va banaqshagirii kharojoti bujeti dakhldorro amali menamoyad;

– ijroi bujeti sokhtori tobei khud va girandagoni mablaghoi bujetiro tashkil menamoyad, inchunin hisoboti bujetii taqsimkunandagoni asosii mablaghoi bujetiro tashakkul medihad;

–  nazorati moliyavii dokhiliro dar sohai faoliyati khud, inchunin dar sohai faoliyati  taqsimkunandagoni mablaghoi bujeti va girandagoni mablaghoi bujetii tobei khud tashkil va amali menamoyad.

  1. Taqsimkunandai asosii mablaghoi bujeti, ki baroi tahiya va tatbiqi siyosati davlati dar bakhshi muayyani sohai bujet masul meboshad, hamchunin uhdadorihoi zerinro amali menamoyad:

– bo tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston har sol strategiyai miyonamuhlati kharojoti bujetii bakhshhoi dakhldorro tahiya va ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyad;

– dar borai samthoi afzaliyatnoki kharojoti bujeti dar bakhshi dakhldor peshnihod manzur menamoyad;

– bo tartibi muqarrarnamudai maqomoti moliyai davlati bujeti zaminavii bakhshro tahiya namuda, banaqshagirii kharojoti dakhldori bujetro amali menamoyad, inchunin banaqshagirii kharojoti sarmoyaguzoriro dar bakhshho tamin menamoyad.

 

Moddai 33. Vakolathoi taqsimkunandai mablaghoi bujeti

  1. Har yak taqsimkunandai mablaghoi bujeti tashkiloti bujeti va muvofiqan shakhsi huquqi va vohidi bahisobgiri meboshad.
  2. Taqsimkunandai mablaghoi bujeti:

– natijanoki,  samarabakhshi va khususiyati maqsadnok doshtani istifodabarii mablaghoi bujeti, az jumla mablaghoi baroi girandagoni mablaghoi bujetii tashkilothoi tobei khud peshbinishudaro tamin menamoyad;

– bo tartibi muqarrarnamudai taqsimkunandai asosii boloii mablaghoi bujeti oid ba masalahoi banaqshagirii bujeti va ijroi bujet peshnihod manzur menamoyad;

–  nazorati dokhilii moliyaviro dar sohai faoliyati khud, az jumla dar faoliyati tashkilothoi tobei girandagoni mablaghoi bujetii khud tashkil va amali menamoyad.

Moddai 34. Vakolathoi girandai mablaghoi bujeti

  1. Har yak girandai mablaghoi bujeti tashkiloti bujeti va muvofiqan shakhsi huquqi va vohidi bahisobgiri meboshad.
  2. Girandai mablaghoi bujeti:

– istifodabarii samaranok, tasirbakhsh va maqsadnoki mablaghoi bujetii baroi u judoshudaro tamin menamoyad;

– smetai kharojotro dar doirai mablagjudokunihoi solona va meyori (limiti)  semoha tahiya menamoyad;

– az rui kharojoti mablaghoi bujeti muvofiqi smetai kharojoti tasdiqshuda amaliyot meguzaronad;
– muvofiqi qonunguzori dar borai kharidi davlati shartnoma mebandad;

– bo tartibi muqarrarnamudai taqsimkunandai asosii mablaghoi bujeti yo taqsimkunandai mablaghoi bujeti oid ba masalai banaqshagirii bujet va ijroi bujet peshnihod manzur menamoyad;

– bo tartibi muqarrarnamudai maqomoti moliya oid ba kharojoti mablagho hisobot peshnihod menamoyad;

– faoliyati nizomi  nazorati dokhiliro tamin menamoyad.

  1. Girandai mablaghoi bujeti uhdador ast:

– darkhosti bujeti yo digar hujjathoero, ki huquqi giriftani mablagi bujetiro tasdiq mekunand, sari vaqt peshnihod namoyad;

– mablaghoi bujetiero, ki dar asosi bozpas gardonidan doda shudaand, sari vaqt va purra bargardonad;

– foizi istifodabarii mablaghoi bujetiro sarivaqt va purra pardokht namoyad.

 

BOBI 9. TARTIBI TAHIYAI LOIHAI BUJETI DAVLATI

 

Moddai 35. Maqsadi tahiyai loihai bujeti davlatiMaqsadi tahiyai loihai bujeti davlati

tamini muttahidkuni va taqsimoti samaranoki zakhirahoi moliyavii davlat dar durnamoi miyonamuhlat bo nazardoshti zarurati rasidan ba standarthoi haddi aqali ijtimoii davlati dar asosi meyorhoi kharojoti moliyavi baroi khizmatrasonii davlati va digar meyorhoi muqarrarnamudai qonunguzorii Jumhurii Tojikiston tibqi maqsadhoi darozmuhlatu miyonamuhlat va afzaliyathoi siyosati davlati meboshad.

 

Moddai 36. Munosibathoi asosi nisbat ba tahiyai bujeti davlati

  1. Loihai bujeti davlati bo nazardoshti durnamoi rushdi ijtimoiyu iqtisodii Jumhurii Tojikiston, dar asosi buzurgii hisobotii bujeti zaminavi, afzaliyatho va samthoi navi siyosati davlati dar davrai banaqshagirii bujeti tahiya karda meshavad (QJT az 14.05.2016 s., №1316).
  2. Bujeti zaminavi – nishondihandai hisobi baroi tashakkuli bujet, ki samthoi asosii kharojot, loiha va barnomahoero dar bar megirad, ki mablagguzorii onho dar solhoi guzashta shuru gardida, kharojot baroi afzaliyatho va samthoi navi siyosati davlati ba onho dokhil nestand.
  3. Afzaliyatho va samthoi navi siyosati davlati dar davrai banaqshagirii bujeti dar asosi Payomi Prezidenti Jumhurii Tojikiston  ba Majlisi Olii Jumhurii Tojikiston, hujjathoi barnomavii strategii qabulgardidai Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston yo tasdiqnamudai Hukumati Jumhurii Tojikiston muayyan karda meshavand.
  4. Loihai bujet dar davrai banaqshagirii bujeti hamasola bo rohhoi zerin tahiya karda meshavad:

– aniqsozii nishondihandahoi solhoi yakum va duyumi davrai banaqshagirii bujeti;

– ilova kardani nishondihandahoi soli seyumi davrai banaqshagirii bujeti.

 

Moddai 37. Tashkili tahiyai bujeti davlati

Korhoi tahiyai bujeti davlati az jonibi Vazorati moliyai Jumhurii Tojikiston dar asosi qarori Hukumati Jumhurii Tojikiston, ki on tartib va muhlati tashakkuli loihai bujetro tasdiq menamoyad, tashkil karda meshavand. Vazorati moliyai Jumhurii Tojikiston baroi taqsimkunandagoni asosi va digar ishtirokchiyoni ravandi bujeti Dasturamali tashakkuli loihai bujetro tahiya va tasdiq menamoyad, ki dar on jadval va rasmiyoti omodasozii bujeti davlati muayyan karda meshavand (QJT az 14.05.2016 s., №1316).

 

Moddai 38. Ravandi tahiyai bujeti davlati

(QJT az 14.05.2016 s., №1316)

  1. Ravandi tahiyai  bujeti davlati az du marhila iborat meboshad. Dar marhilai avval Vazorati moliyai Jumhurii Tojikiston samthoi asosii siyosati davlatii moliyaviyu bujeti va andoziro baroi davrai banaqshagirii bujeti tahiya namuda, onro baroi barrasi ba Komissiyai doimoamalkunandai bujetii nazdi Hukumati Jumhurii Tojikiston peshnihod menamoyad. Samthoi asosii siyosati davlatii moliyaviyu qarzi va andozi dar davrai banaqshagirii bujeti baroi har yak sol boyad malumothoi zerinro dar bar girand (QJT az 14.05.2016 s., №1316) :

– nishondihandahoi bujeti davlati az rui daromad, kharojot, kasr yo barziyodi, hajmi qarzi davlati;

– nishondihandahoi hisobii bujeti zaminavi;

– nishondihandahoi sarmoyaguzorii davlati;

– hajmi umumii kharojot baroi tatbiqi samthoi navi siyosati davlati;

– peshnihod oid ba samthoi afzaliyatnoki kharojot baroi tatbiqi samthoi navi siyosati davlati, ki bo nazardoshti peshnihodoti dakhldori taqsimkunandagoni asosii mablaghoi bujeti omoda  shudaand;

– haddi nihoii kharojot az rui nishondihandahoi vasei guruhbandii bujeti;

– digar malumotho, ki baroi tahiyai bujeti davlati zarur meboshand.

  1. Hukumati Jumhurii Tojikiston tibqi tartibi muqarrargardida pas az barrasii samthoi asosii siyosati davlatii moliyaviyu qarzi va andoz dar davrai banaqshagirii bujeti dar borai maqul donistani onho bo nazardoshti tagyiru ilovahoi zaruri va inchunin dar borai nashri onho qaror qabul menamoyad (QJT az 14.05.2016 s., №1316).
  2. Pas az maqul donista shudani samthoi asosii siyosati davlatii moliyaviyu qarzi va andoz dar davrai banaqshagirii bujeti az jonibi Komissiyai doimoamalkunandai bujetii nazdi Hukumati Jumhurii Tojikiston Vazorati moliyai Jumhurii Tojikiston haddi nihoii kharojotro az rui nishondihandahoi vasei guruhbandii bujeti ba malumoti taqsimkunandagoni asosii mablaghoi bujeti merasonad (QJT az 14.05.2016 s., №1316).
  3. Dar davrai duyumi tahiyai bujeti davlati dar asosi haddi nihoii tasdiqshudai bujeti tibqi tartib va muhlathoi muqarrarnamudai Vazorati moliyai Jumhurii Tojikiston taqsimkunandagoni asosii mablaghoi bujeti, ki masuli tahiya va peshburdi siyosati davlati dar bakhshhoi sohai bujet meboshand:

– strategiyai miyonamuhlati kharojoti bujeti bakhshhoi dakhldorro tahiya va ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyand;

– kharojoti bujetro muvofiqi guruhbandii bujeti taqsim va darkhosti bujetiro tahiya karda, ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyand.

  1. Naqshahoi strategii bujetii bakhshho boyad malumoti zerinro dar bar girand:

– nishondihandahoi kharojoti bujeti bakhshho muvofiq ba guruhbandii bujeti;

– nishondihandahoi ijtimoiyu iqtisodii bakhsh va indikatorhoi natijavi;

– tavsifi barnomaho va nishondihandahoi asosii natijahoi onho.

  1. Maqomoti ijroiyai mahallii hokimiyati davlati loihai bujethoi mahalliro oid ba daromad va kharojot muvofiqi guruhbandii bujeti ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyand.
  2. Dar holati aniq namudani nishondihandahoi makroiqtisodi dar ravandi tahiyai bujeti davlati Vazorati moliyai Jumhurii Tojikiston huquq dorad, ki ba nishondihandahoi bujeti davlati isloh vorid namoyad.
  3. Vazorati moliyai Jumhurii Tojikiston sokhtori jambastii kharojotro oid ba

ishondihandahoi vasei guruhbandii bujeti tashakkul doda, loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikistonro baroi soli navbatii moliyavi bo maktubi tavzehotii on tahiya va ba Hukumati Jumhurii Tojikiston peshnihod menamoyad. Maktubi tavzehoti ba loihai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli navbatii moliyavi boyad malumoti zerinro dar bar girad:

– samthoi asosii siyosati davlatii moliyaviyu qarzi va andozii aniqshuda (QJT az 14.05.2016 s., №1316);

– tavsifi kharojot oid ba bakhshhoi sohai bujeti;

– inchunin malumoti digare, ki baroi barrasii loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlati baroi soli moliyavii navbati zarur ast (QJT az 14.05.2016 s., №1316).

  1. Hukumati Jumhurii Tojikiston loihai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbatiro bo hujjatu mavodi zarurii peshnihodgardida barrasi namuda, pas az maqul donistan ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod menamoyad (QJT az 14.05.2016 s., №1316).

 

Moddai 39. Hujjatu mavode, ki zimni tahiyai loihai bujeti davlati istifoda megardand

  1. Baroi tartib dodani loihai bujeti davlati hujjatu mavodi zerin istifoda karda meshavand:

– durnamoi inkishofi ijtimoiyu iqtisodii Jumhurii Tojikiston baroi soli jori, soli navbati va du soli minbadai on;

– samthoi asosii siyosati moliyaviyu bujeti va andozii Jumhurii Tojikiston baroi soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

– barnomai davlatii sarmoyaguzori baroi soli moliyavii navbati va du soli minbadai on bo haddhoi nihoii muvofiqi mablagguzori (QJT az 14.05.2016 s., №1316);

–  barnomai qarzgirii davlatii dokhili va beruni va dodani qarz ba digar davlatho baroi soli jori, soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

– naqshahoi bujetii strategii sohaho (bakhshho);

– loihai barnomai kafolathoi davlati dar davrai naqshavi;

– arzyobii talafi bujeti davlati az hisobi imtiyozhoi andozii peshbinigardida;

– arzyobii  ijroi peshguishavandai bujet dar soli jorii moliyavi;

– hujjatu mavodi digar, ki baroi tahiyai bujeti davlati zarur meboshand.

  1. Vazorati moliyai Jumhurii Tojikiston huquq dorad az vazoratu idoraho, inchunin digar taqsimkunandagoni asosii mablaghoi bujeti hujjatho va mavodi digar, az jumla asosnokkunihoi pardokhtiro, ki baroi tahiyai loihai bujeti davlati zarur meboshand, talab karda girad. Vazoratu idoraho va digar taqsimkunandagoni asosii mablaghoi bujeti vazifadorand, ki dar muhlathoi muayyangardida malumoti darkhostshudaro peshnihod namoyand.

 

Moddai 40. Tartibi tahiyai bujethoi fondhoi maqsadnoki davlati

  1. Bujethoi fondhoi maqsadnoki davlati az jonibi maqomote, ki in fondhoro idora menamoyand, mutobiqi nizomnomai fondhoi mazkur tibqi tartib va muhlathoi muqarrarnamudai Vazorati moliyai Jumhurii Tojikiston tahiya karda meshavand.
  2. Dar holati ba miyon omadani mukholifat bayni Vazorati moliyai Jumhurii Tojikiston va maqomote, ki bujeti fondhoi maqsadnoki davlatiro tamin menamoyand, Vazorati moliyai Jumhurii Tojikiston doir ba in masala qarori dakhldori khudro qabul va ba barrasii Hukumati Jumhurii Tojikiston peshnihod menamoyad.

 

Moddai 41. Tahiyai bujethoi mahalli

  1. Hangomi tahiyai loihai bujethoi mahalli afzaliyathoi bujetii dar naqshahoi bujetii strategii sohaho (bakhshho) ovardashuda va meyorhoi haddi aqali standarthoi ijtimoii davlatii taminoti bujeti, durnamoi rushdi ijtimoivu iqtisodi va samthoi afzaliyatnoki barnomahoi rushdi ijtimoivu iqtisodii mintaqaho ba inobat girifta meshavand (QJT az 14.05.2016 s., №1316).
  2. Bujethoi mahalliro maqomoti ijroiyai mahallii hokimiyati davlati dar asosi dasturi metodii tasdiqnamudai Vazorati moliyai Jumhurii Tojikiston muvofiqi talaboti Qonuni mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikiston tahiya menamoyand.
  3. Baroi tahiyai bujethoi mahalli maqomoti moliyai mahallii hokimiyati davlatii dakhldor masul meboshand.

 

BOBI 10. PESHNIHOD, BARRASI VA TASDIQI BUJETHO

 

Moddai 42. Tartibi peshnihodi bujethoi mahalli

  1. Loihahoi bujethoi mahalliro ba Vazorati moliyai Jumhurii Tojikiston raisoni Viloyati Mukhtori Kuhistoni Badakhshon, viloyatho, shahri Dushanbe, shahru nohiyahoi tobei jumhuri peshnihod menamoyand. Loihahoi peshnihodgardidai bujethoi mahalli boyad chunin malumotro dar bar girand:

– nishondihandahoi daromadu kharojot baroi soli moliyavii navbati va davrai miyonamuhlat (QJT az 14.05.2016 s., №1316);

–  hisobi mablaghoi zarurii kumaki moliyavii bepodosh (dotatsiya) va musoidati moliyavi (subvensiya), ki az bujeti jumhuriyavi judo karda meshavand.

  1. Nishondihandahoi kharojoti bujeti mahalli az rui bakhshho (faslhoi guruhbandii funksionali) baroi soli moliyavii navbati va du soli minbadai on bo taqsimkunandagoni asosii mablaghoi bujeti jumhuriyavii dakhldor, ki baroi muayyan kardani (tahiya namudan va guzaronidani) siyosati davlati dar bakhshhoi sohai bujet masul meboshand, muvofiqa karda meshavand (QJT az 14.05.2016 s., №1316).
  2. Dar mavridi ba miyon omadani mukholifat bayni Vazorati moliyai Jumhurii Tojikiston va maqomoti ijroiyai mahallii hokimiyati davlati nisbat ba tahiyai loihai bujeti mahalli, Vazorati moliyai Jumhurii Tojikiston doir ba in masala qarori dakhldori khudro qabul va ba barrasii Hukumati Jumhurii Tojikiston peshnihod menamoyad.
  3. Raisoni shahru nohiyahoi tobei viloyat va shahr nishondihandahoi daromadu kharojoti bujetho a hisobhoro oid ba onho muvofiqi talabotu qoidahoi peshbininamudai moddai mazkur ba maqomoti ijroiyai hokimiyati davlatii boloi peshnihod menamoyand.

 

Moddai 43. Tartibi peshnihodi loihai bujeti davlati

  1. Vazorati moliyai Jumhurii Tojikiston loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbatiro ba Hukumati Jumhurii Tojikiston to 20 sentyabri soli jori peshnihod menamoyad (QJT az 14.05.2016 s., №1316).
  2. Hukumati Jumhurii Tojikiston muvofiqi tartibi muqarrargardida loihai peshnihodgardidai bujeti davlati, bujeti jumhuriyavi va bujethoi fondhoi maqsadnoki davlatiro barrasi namuda, qarori dakhldor qabul mekunad.
  3. Hukumati Jumhurii Tojikiston loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikistonro baroi soli moliyavii navbati ba barrasii Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston har sol to 1 noyabri soli jori peshnihod menamoyad (QJT az 14.05.2016 s., №1316).

 

Moddai 44. Hujjatho  va mavode, ki  dar  yak  vaqt   yakjoya  bo  loihai  Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii  Jumhurii  Tojikiston baroi  soli moliyavii navbati ba Majlisi  namoyandagoni  Majlisi  Olii  Jumhurii  Tojikiston peshnihod karda meshavand

(QJT az 14.05.2016 s., №1316)

  1. Hukumati Jumhurii Tojikiston hangomi peshnihodi loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli navbatii moliyavi ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston hujjatu mavodi zerinro niz peshnihod menamoyad:

– jambasti peshakii rushdi ijtimoiyu iqtisodii Jumhurii Tojikiston dar davrai guzashtai soli jori;

– durnamoi rushdi ijtimoiyu iqtisodii Jumhurii Tojikiston baroi soli jori, so soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

–  hisobot dar borai bahoguzorii khavfi fiskali;

– samthoi asosii aniqshudai siyosati moliyaviyu bujeti va andozii Jumhurii Tojikiston baroi soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

– loihai bujeti davlati bo nishondihandahoi vasei guruhbandii bujeti baroi soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

– naqshahoi bujetii strategii sohaho (bakhshho);

– loihai barnomai qarzgirii davlatii beruni va ba digar davlatho dodani qarz dar soli jori, baroi soli moliyavii navbati va du soli minbadai on (QJT az 14.05.2016 s., №1316);

–  loihai barnomai qarzgirii dokhili, ki baroi pardokhti kasri bujet dar soli jori, baroi soli moliyavii navbati va du soli minbadai on peshbini shudaast (QJT az 14.05.2016 s., №1316);

–  loihahoi qonunhoi Jumhurii Tojikiston dar borai bozdoshti amal yo beetibor donistani qonunhoe, ki dar onho kharojoti mablag az hisobi bujeti davlati peshbini megardad;

– inchunin hujjathoi digare, ki baroi barrasii loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati zarur meboshand (QJT az 14.05.2016 s., №1316).

  1. Hujjathoi alohidai peshbininamudai qismi 1 moddai mazkur metavonand ba tarkibi hujjathoi sharhdihandai loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli navbatii moliyavi ilova karda shavand.
  2. Dar barobari peshnihodi loihai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli navbatii moliyavi ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston metavonand loihahoi qonunho dar borai vorid namudani tagyiru ilovaho ba Kodeksi andozi Jumhurii Tojikiston, Kodeksi gumruki Jumhurii Tojikiston va (yo) Qonuni Jumhurii Tojikiston “Dar borai digar pardokhthoi hatmi ba bujet” peshnihod karda shavand.

 

Moddai 45. Fondi kharojoti peshbininashuda

  1. Fondi kharojoti peshbininashuda har sol ba hajmi kharojoti bujeti jumhuriyavi dokhil karda meshavad. Andozai fondi kharojoti peshbininashuda nametavonad az 0,5 foizi daromadi bujeti davlati  ziyod boshad. Taqsimot va istifodabarii mablaghoi fondi kharojoti peshbininashuda dar ikhtiyori Hukumati Jumhurii Tojikiston meboshad. Mablaghoi fondi kharojoti peshbininashuda baroi bartaraf kardani oqibathoi ofathoi tabii, pahnshavii bemorihoi siroyati, ki bad az qabuli Qonuni Jumhurii Tojikiston dar borai bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati va digar holathoi dar bujet peshbininashuda ba miyon meoyand, sarf megardand (QJT az 14.05.2016 s., №1316).
  2. Hukumati Jumhurii Tojikiston har semoha ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar borai kharojoti fondi kharojoti peshbininashuda malumot peshnihod menamoyad.

Moddai 46. Fondi zakhiravii Prezidenti Jumhurii Tojikiston

  1. Fondi zakhiravii Prezidenti Jumhurii Tojikiston ba andozai 2 foizi daromadi bujeti davlati muqarrar gardida, ba bujeti jumhuriyavi dokhil meshavad.
  2. Mablaghoi fondi zakhiravii Prezidenti Jumhurii Tojikiston tibqi amri Prezidenti Jumhurii Tojikiston kharojot karda meshavand.

 

Moddai 47. Fondi stabilizatsionii rushdi iqtisodiyot

Bo maqsadi dastgirii mutadilii makroiqtisodi, tamini ustuvorii  nizomi  moliyai davlatii Jumhurii Tojikiston, ba vujud ovardani kafolati ijroi uhdadorihoi davlat dar tarkibi bujeti davlati metavonad Fondi stabilizatsionii rushdi iqtisodiyot tasis doda shavad. Tartibi tashakkul va istifodabarii Fondi stabilizatsionii rushdi iqtisodiyot bo Qarori Hukumati Jumhurii Tojikiston muayyan karda shuda, andozai mablagho baroi fondi stabilizatsioni har sol dar Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati muqarrar karda meshavad (QJT az 14.05.2016 s., №1316).

 

Moddai 48. Fondi zakhiravii raisi Viloyati Mukhtori Kuhistoni Badakhshon, viloyat, shahri Dushanbe, shahr va nohiya

  1. Fondi zakhiravii raisi Viloyati Mukhtori Kuhistoni Badakhshon, viloyat,  shahri Dushanbe, shahr va nohiya ba andozai 0,5 foizi hajmi daromadi bujeti mahallii dakhldor muqarar gardida, ba tarkibi kharojoti on dokhil karda meshavad.
  2. Ba fondi zakhiravi raisi Viloyati Mukhtori Kuhistoni Badakhshon, viloyat, shahri Dushanbe, shahr va nohiya ikhtiyordori menamoyad.
  3. Istifodai mablaghoi fondi zakhiravii raisi Viloyati Kuhistoni Badakhshon, viloyat, shahri Dushanbe, shahr va nohiya bo tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston amali karda meshavad.(QJT az 19.03.2013s. №946)

 

Moddai. 49. Tartibi barrasi va tasdiqi bujetho

(QJT az 14.05.2016 s., №1316)

  1. Tartibi barrasii loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati va tasdiqi onro Qonuni mazkur muayyan mekunad (QJT az 14.05.2016 s., №1316).
  2. Tartibi barrasii loihai qaror dar borai bujeti mahalli va tasdiqi onro mutobiqi talaboti Qonuni mazkur sanadhoi meyorii huquqii maqomoti namoyandagii mahallii hokimiyati davlati muayyan mekunand.
  3. Loihai bujeti fondhoi maqsadnoki davlati dar yak vaqt bo loihai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati bo tartibi muqarrarnamudai Qonuni mazkur barrasi va tasdiq karda meshavad (QJT az 14.05.2016 s., №1316).
  4. Loihai Qonuni Jumhurii Tojikiston dar borai vorid namudani tagyirot ba qonunguzorii andoz va gumruki Jumhurii Tojikiston, ki boisi tagyiryobii daromadhoi bujeti davlati dar soli moliyavii navbati yo soli minbadai on megardad, to qabuli Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston barrasi karda meshavad (QJT az 14.05.2016 s., №1316).
  5. Nishondihandahoi bujeti davlati baroi soli navbatii moliyavi dar Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati tasdiq karda meshavand. Nishondihandahoi bujeti davlati oid ba mavqehoi vasei guruhbandii bujeti baroi du soli oyandai  badi soli moliyavii navbati bo qarori Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston tasdiq karda meshavand (QJT az 14.05.2016 s., №1316).

 

Moddai 50. Oqibathoi qabul nashudani Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi  soli moliyavii navbati

(QJT az 14.05.2016 s., №1316)

  1. Loihai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati, ki az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston to 31 dekabri soli ravon qabul nashudaast, mavridi amal qaror doda nameshavad va mablagguzorii kharojot mutobiqi muqarraroti moddai 53 Qonuni mazkur surat megirad (QJT az 14.05.2016 s., №1316).
  2. Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar holathoi peshbininamudai qismi 1 moddai mazkur metavonad qonunguzorii Jumhurii Tojikiston dar borai mablagguzorii kharojot az bujeti davlati dar semohai yakumi soli moliyavii navbatiro qabul namoyad (QJT az 14.05.2016 s., №1316).

 

Moddai 51. Vorid namudani tagyiru ilovaho ba Qonuni Jumhurii  Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor dar rafti ijroi on

  1. Loihahoi qonunho oid ba vorid namudani tagyiru ilovaho ba Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor az rui tamomi masalahoe, ki mavzui tanzimi Qonuni mazkur meboshand, az jonibi Hukumati Jumhurii Tojikiston ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod karda meshavand (QJT az 14.05.2016 s., №1316).
  2. Dar holati kam yo barziyod vorid shudani mablagho ba bujet, ki metavonad boisi tagyiryobii daromadi bujeti davlati ba andozai to 10 foizi tainoti solona nisbat ba bujeti tasdiqshuda gardad, Hukumati Jumhurii Tojikiston huquq dorad dar borai vorid namudani tagyiru ilovaho ba qismi daromad va kharojoti bujeti davlati be tagyir yoftani andozai kasri bujet qaror qabul namoyad. Qarori mazkur dar davomi 5 ruz ba malumoti Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston rasonida shuda, hatman nashr karda meshavad.
  3. Dar holati kam yo ziyod shudani voridoti mablagho ba bujet, ki metavonad boisi 10 foiz yo  az on ziyod tagyir yoftani daromad az tainoti solonai tasdiqshudai bujeti davlati gardad, Hukumati Jumhurii Tojikiston loihai Qonuni Jumhurii Tojikiston dar borai vorid namudani tagyiru ilovaho ba Qonun dar borai bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor yo loihai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii ilovagii Jumhurii Tojikiston baroi soli moliyavii dakhldorro bo hujjathoi zaruri ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod menamoyad. Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston loihai Qonuni zikrgardidaro bo tartibi gayrinavbati dar davomi 15 ruz barrasi menamoyad.
  4. Agar loihai Qonuni Jumhurii Tojikiston oid ba vorid namudani tagyiru ilovaho ba Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor dar muhlati muqarrargardida qabul nashavad, Hukumati Jumhurii Tojikiston huquq dorad, ki bo qabuli qarori muvofiq oid ba masoili mazkur kharojoti bujeti davlatiro mutanosiban kam yo ziyod namoyad, agar dar Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor tartibi digar peshbini nashuda boshad.
  5. Hama guna loihahoi qonunho va digar sanadhoi meyorii  huquqii maqomoti markazii hokimiyati davlati, ki ba Hukumati Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod karda meshavand, boyad hamzamon bo tasiri moliyavii intizorii onho ba bujeti davlati  peshnihod gardand, az jumla:

– bo hisobhoi kharojoti soli jori, soli moliyavii navbati va du soli minbadai on bo nishon dodani nomgui kharojot va omilhoi asosie, ki boisi in kharojot megardand, inchunin arzishi qiyosii har yak omili kharojot (QJT az 14.05.2016 s., №1316);

– bo  bahodihii arzishi umumii tatbiqi loihahoi dakhldor, qonunho va digar sanadhoi meyorii huquqi dar oyandai darozmuhlat.

  1. Dar barobari in hamchunin ba Qonuni amalkunandai Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli dakhldori moliyavi boyad peshnihodot dar khususi pushonidani kharojoti afzuda yo dar khususi pushonidani talafoti daromadho vorid karda shavand.

 

BOBI 11. IJROI BUJETI DAVLATIIJUMHURII TOJIKISTON

 

Moddai 52. Tartibi tasdiqi smetai kharojot

  1. Pas az tasdiqi bujeti davlati Vazorati moliyai Jumhurii Tojikiston dar muhlati na ziyoda az 10 ruz ba taqsimkunandagoni asosi, taqsimkunandagon va girandagoni mablaghoi bujetii bujeti jumhuriyavi dar khususi mablaghoi baroyashon peshbinishuda khabar medihad. Tashkilothoi bujeti dar doirai  mablaghoi baroyashon peshbinishuda smetai kharojoti khudro tahiya va tasdiq namuda, dar muhlati na ziyoda az 30 ruzi pas az tasdiqi bujeti davlati onhoro ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyand.
  2. Tartibi tahiya va tasdiqi smetai kharojoti tashkilothoi bujetiro Vazorati moliyai Jumhurii Tojikiston muqarrar menamoyad.

 

Moddai 53. Ijroi bujeti davlatii tasdiqnashuda

  1. Dar holati bujeti davlatiro to 31 dekabri soli ravon tasdiq nakardani Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston Vazorati moliyai Jumhurii Tojikiston (maqomi moliyai mahalli) ba tashkilothoi bujeti baroi kharojot ba miqdori az duvozdah yak hissai kharojoti bujeti soli guzashta baroi har mohi purra mablag judo menamoyad.
  2. Mablagguzorii moddahoi himoyashavandai kharojot dar hajmi purrai soli guzashta anjom doda meshavad.  Hizmatrasonii qarz, foizi qarz va pardokhti uhdadorihoi digari davlati, ki metavonand boisi tatbiqi mujozoti jarimavi gardand, purra ijro karda meshavand.
  3. Daromadhoi voridshuda, digar voridot va kharojot, ki to tasdiqi bujeti davlati amali gardidaand, az tarafi Vazorati moliyai Jumhurii Tojikiston pas az mavridi amal qaror giriftani Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati ba tanzim darovarda meshavand (QJT az 14.05.2016 s., №1316).

 

Moddai 54. Vakolatu masuliyati vazoratu idoraho va digar tashkilothoi bujeti oid ba ijroi bujeti davlati

  1. Vazoratu idoraho va digar tashkilothoi bujeti kharojoti khudro muvofiqi smetahoi tasdiqshuda amali menamoyand.
  2. Tashkilothoi dakhldor ba vositai khazinadorii markazii Vazorati moliyai Jumhurii Tojikiston va shubahoi mahallii on mablagguzori karda meshavand.
  3. Rohbaroni taqsimkunandagoni asosi, taqsimkunandagon va girandagoni mablaghoi bujeti baroi istifodabarii maqsadnok va samarabakhshi mablaghoi bujeti masul meboshand.
  4. Tashkilothoi bujeti huquq nadorand ziyodtar az mablaghoi tasdiqkardai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor az hisobi mablaghoi bujeti jumhuriyavi, bujethoi mahalli va bujethoi fondhoi maqsadnoki davlati uhdadori qabul namoyand.

 

Moddai 55. Aznavtaqsimkuni va mahdudkunii mablagjudokunii  bujeti dar ravandi ijroi bujet

(QJT az 14.05.2016 s., №1316)

  1. Harojoti tasdiqshudai bujetii vazoratu idoraho va digar tashkilothoi bujeti metavonad dar holathoi peshbininamudai Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli dakhldori moliyavi tibqi qarori Hukumati Jumhurii Tojikiston tagyir yobad va az nav taqsim karda shavad.
  2. Dar doirai smetai kharojoti vazoratu idoraho va digar tashkilothoi bujeti aznavtaqsimkunii mablagho bayni moddahoi kharojot bo ijozati Vazorati moliyai Jumhurii Tojikiston surat megirad.
  3. Vazorati moliyai Jumhurii Tojikiston huquq dorad:

– dar holati oshkor shudani dalelhoi istifodabarii mablaghoi yak moddai kharojot baroi kharojoti moddai digar, vayron kardani talaboti idorakunii samarabakhshi moliyavi to purra bartaraf namudani in holathoi oshkorshuda amaliyoti kharojotiro az rui moddai dakhldor bozdosht kunad yo mablagguzorii kharojotro ba andozai mablaghoi oshkorgardidai in moddahoi kharojoti kam namoyad;

– dar holati guzashtani muhlati davomnokii davo az rui qarzhoi  debitori va kreditorii tashkilothoi  bujeti  mablagguzorii moddahoi kharojotro, ki az rui onho qarzhoi mazkur ba vujud omadaand, ba andozai hamin qarzho kam kunad;

– dar holathoi peshbininamudai qonunguzorii Jumhurii Tojikiston, hangomi tagyiryobii vakolathoi taqsimkunandai asosi, taqsimkunanda va girandai mablaghoi bujeti yo ziyod gardidani andozai kasri solonai bujet bo qarori Hukumati Jumhurii Tojikiston mablagguzorii bujetiro muvaqqatan man namoyad, hajmi mablagjudokunihoro kam kunad yo vaqti judo namudani onhoro tagyir dihad.

  1. Dar holati aznavtashkildihi yo barhamdihii tashkilothoi bujeti Vazorati moliyai Jumhurii Tojikiston ba bujet dar doirai mablaghoi baroi taminoti onho judoshuda tagyiroti dakhldor vorid mesozad.

 

Moddai 56. Ijroi bujeti jumhuriyavi

  1. Bujeti jumhuriyavi  az rui kharojot tavassuti nizomi avtomatikunonidashudai khazinadorii davlati dar doirai mablaghoi bujetii dar surathisobi  yagonai khazinadori voqean mavjudbuda  bo rioyai hatmii marhilahoi asosii zerin ijro karda meshavad:

– muqarrar namudani tainoti bujetii taqsimkunandagoni mablaghoi bujeti dar asosi ruykhati tasdiqshudai bujeti;

– rasonidani mablaghoi bujeti ba taqsimkunandagoni mablaghoi bujeti, inchunin tasdiqi smetahoi bujeti az jonibi girandagoni mablaghoi bujeti;

– qabuli uhdadorihoi puli az jonibi girandagoni mablaghoi bujeti;

– tasdiq va sanjishi ijroi uhdadorihoi puli;

– ijroi pardokhtho (kharojoti mablaghoi bujeti);

– istifodabarii mol (kor, khizmatrasoni) bo maqsadi amali namudani vazifai taqsimkunandagoni mablaghoi bujeti va tatbiqi barnomahoi davlati.

  1. Uhdadorihoe, ki tashkilotho be mablagjudokunii bujetii dakhldor yo bo barziyodii vakolathoi muqarrarnamudai Qonuni mazkur va Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati qabul kardaand, uhdadorihoi bujeti mahsub nameyoband. Harojoti bujeti jumhuriyavi baroi pushonidani chunin uhdadoriho amali karda nameshavad (QJT az 14.05.2016 s., №1316).

 

Moddai 57. Ijroi bujethoi mahalli

Ijroi bujeti mahalli bo hamon tartibe amali karda meshavad, ki baroi ijroi bujeti

umhuriyavi muqarrar gardidaast. Masuliyati ijroi bujeti mahalli ba zimmai maqomoti moliyai mahalli guzoshta meshavad.

 

Moddai 58. Ijroi bujethoi fondhoi maqsadnoki davlati

Bujethoi fondhoi maksadnoki davlati mutobiqi tartibi muqarrarkardai Hukumati Jumhurii Tojikiston ijro karda meshavand. Masuliyati ijroi bujethoi fondhoi maqsadnoki davlati ba zimmai maqomote guzoshta meshavad, ki bujethoi fondhoi maqsadnoki davlatiro idora mekunand (QJT az 14.05.2016 s., №1316).

 

Moddai 59. Jambast va tahlili ijroi bujeti davlati

  1. Ijroi bujeti davlatiro Vazorati moliyai Jumhurii Tojikiston  jambast va tahlil mekunad. Vazorati moliyai Jumhurii Tojikiston pas az jambast va tahlili hisoboti ijroi bujeti jumhuriyavi, bujethoi mahalli va bujethoi fondhoi maqsadnoki davlati har semoha ba Hukumati Jumhurii Tojikiston dar borai vazi bujeti davlati bo jambasti afzoyanda akhborot peshnihod menamoyad. Akhborot boyad chunin malumotro dar bar girad:

– malumoti hisoboti dar borai vazi makroiqtisodi va moliyavii Jumhurii Tojikiston;

– muqoisai hajmi daromadhoi voqei va tasdiqshuda, hajmi kharojoti voqei va tasdiqshuda,  kasr va qarzhoi bujeti davlati bo sharhi farqiyati bayni nishondihandahoi tasdiqshuda va voqei;

– tadbirho oid ba tamini ijroi bujeti davlati dar davrai boqimonda.

  1. Dar asosi natijai jambastu tahlili ijroi bujet dar soli hisoboti Hukumati Jumhurii Tojikiston tibqi moddai 51 Qonuni mazkur baroi ba vaziyati navi iqtisodi muvofiq kunonidani soli moliyavii jori qaror qabul mekunad va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikistonro dar in khusus ogoh menamoyad.

 

Moddai 60. Anjomi soli bujeti

  1. Huquqi mablagguzorii kharojoti peshbininamudai Qonuni Jumhurii Tojikiston dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii dakhldor 31 dekabri soli dakhldor qat megardad.
  2. Hamai mablaghoe, ki ba hisobi vazoratu idoraho va digar tashkilothoi bujetii az bujeti jumhuriyavi mablagguzorishavanda guzaronida shudaand yo dar surathisobho yo khazinahoi onho mavjudand, boyad dar davomi ruzi 31 dekabr jambast gardida, ba surathisobi yagonai khazinadori guzaronida shavand, agar Vazorati moliyai Jumhurii Tojikiston qarori digar qabul nakunad. Maqomoti moliyai mahalli va maqomoti idorakunii fondhoi maqsadnoki davlati bo chunin tartib surathisobho, khazinaho va mablaghoi tashkilothoi hisobotdihandaro, ki az bujethoi mahalli, bujethoi fondhoi maqsadnoki davlati mablagguzori meshavand, jambast menamoyand.

 

BOBI 12. NAZORATI DAVLATII MOLIYAVI VA AUDIT

 

Moddai 61. Nazorati davlatii moliyavi va audit

  1. Nazorati davlatii moliyavi va auditro maqomoti hokimiyat va idorakunii davlati, maqomoti mahallii hokimiyati  davlati,  maqomoti vakolatdori davlati dar sohai nazorati davlatii moliyavi, Vazorati moliyai Jumhurii Tojikiston, maqomoti moliyai mahalli, taqsimkunandagoni asosi va taqsimkunandagoni mablaghoi bujeti amali menamoyand.
  2. SHakl va tartibi nazorati davlatii moliyavi va auditro, ki az jonibi maqomoti dakhldor amali meshavand, qonunguzorii Jumhurii Tojikiston   muqarrar menamoyad.

 

BOBI 13. HISOBOT DAR BORAI IJROI BUJETI DAVLATI

 

Moddai 62. Hisoboti marhilavi dar borai ijroi bujeti davlati

  1. Vazorati moliyai Jumhurii Tojikiston baroi vazoratu idoraho, digar tashkilothoi bujeti, maqomoti ijroiyai mahallii hokimiyati davlati hujjathoi meyori va dasturiero, ki rioyai rasmiyoti standartii bahisobgirii muhosibi va tartib dodani hisoboti moliyaviro talab menamoyand, tahiya va nashr mekunad.
  2. Vazoratho, idoraho va digar tashkilothoi bujeti ba Vazorati moliyai Jumhurii Tojikiston mutobiqi muhlati muqarrarnamudai on hisoboti semoharo dar borai ijroi smetai daromadu kharojot va maqomoti ijroiyai mahallii hokimiyati davlati boshand, hisoboti semoha oid ba ijroi bujethoi mahalli peshnihod menamoyand.
  3. Vazorati moliyai Jumhurii Tojikiston oib ba natijahoi jambasti ijroi bujeti davlati ba Hukumati Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston hisoboti semoha peshnihod menamoyad. Maqomoti moliya dar mahalho bo tartibi muqarrargardida oid ba jambasti ijroi bujeti mahalli ba maqomoti ijroiyai mahallii hokimiyati davlati va maqomoti namoyandagii mahallii hokimiyati davlati hisoboti semoha peshnihod menamoyand  (QJT az 14.05.2016 s., №1316).
  4. Dar hisoboti semoha oid ba ijroi bujeti davlati malumoti zerin darj karda meshavand:

– nishondihandahoi voqeii daromad, grant va qarzhoi davlatii dar davomi se moh giriftashuda;

– kharojoti bujeti mutobiqi guruhbandii vazifavi va imkoniyati bujeti az nuqtai nazari hajmi aniqshudavu tasdiqgardidai nishondihandahoi voqei;

– hisobot oid ba holati qarzi beruna;

– hisobot oid ba nishodihandahoi makroiiqtisodi  (QJT az 14.05.2016 s., №1316).

  1. Dar hisoboti semoha oid ba ijroi bujeti mahalli malumoti
    zerin darj karda meshavand:

– nishondihandahoi voqei az rui daromadho;

– kharojoti bujet az nuqtai nazari hajmi aniqshudavu tasdiqgardida
va nishondihandahoi voqei  (QJT az 14.05.2016 s., №1316).

  1. Vazorati moliyai Jumhurii Tojikiston hisoboti semoharo oid ba ijroi bujeti davlati tavassuti vositahoi akhbori omma na dertar az du mohi badi ba anjom rasidani semohai mazkur nashr menamoyad.

 

Moddai 63. Hisoboti solona dar borai ijroi bujeti davlati

  1. Vaziri moliyai Jumhurii Tojikiston dar okhiri soli moliyavi oid ba jambasti sol va tayyor kardani hisobot dar borai ijroi bujeti davlati farmoish mebarorad.
  2. Dar asosi farmoishi Vaziri moliyai Jumhurii Tojikiston hamai girandagoni mablaghoi bujeti dar borai daromadu kharojot hisoboti solona tayyor mekunand.
  3. Vazoratho, idoraho va digar tashkilothoi bujeti hisoboti solonai tashkilothoi tobero muqoisa karda, qarori dakhldor qabul mekunand va to 1 marti soli jori ba Vazorati moliyai Jumhurii Tojikiston hisoboti jambastii solona peshnihod menamoyand.
  4. Hisoboti ijroi bujethoi fondhoi maqsadnoki davlatiro maqomoti idorakunii fondhoi mazkur tartib doda, to 1 marti soli jorii moliyavi ba Vazorati moliyai Jumhurii Tojikiston peshnihod menamoyand.
  5. Vazorati moliyai Jumhurii Tojikiston dar asosi hisoboti solonai vazoratu idoraho, tashkilothoi bujeti, girandagoni mablaghoi bujeti, maqomoti idorakunii fondhoi maqsadnoki davlati, farmoishgaroni davlati, maqomoti ijroiyai mahallii hokimiyati davlati va digar tashkilothoi vakolatdor dar borai ijroi bujeti davlati hisoboti solona tartib doda, to 15 iyuni soli jori ba Hukumati Jumhurii Tojikiston peshnihod menamoyad.
  6. Dar hisoboti solona oid ba ijroi bujeti davlati boyad malumoti zayl  nishon doda shavad:

–  nishondihandahoi voqeii daromadu grantho va qarzhoi davlati, ki dar davomi sol girifta shudaand;

– kharojoti bujeti muvofiqi guruhbandii bujetii vazifavi, iqtisodi va idoravi az nuqtai nazari hajmi tasdiqu aniqshuda va nishondihandahoi voqei;

– sathi voqeii kasri bujet va mablagguzorii on;

– balansi (tavozuni) surathisobi yagonai khazinadori dar avval va okhiri sol;

– hisoboti doroihoi moliyavi va fondi stabilizatsioni;

– sharhi farqiyathoi asosi bayni mablagjudokunii voqeii bujeti va tainoti tasdiqshudai bujeti;

– hisobot dar borai hajmi qarzgirii davlati, kafolati davlatii qarzho, ki dar davomi soli bujeti doda shudaand, fehristi qarzhoi pardokhtnashudai davlati, malumot dar borai amaliyoti digar oid ba idorakunii qarz;

– tavsifi umumii sarmoyaguzori az hisobi bujeti davlati;

– hisobot dar borai kharojot az fondi zakhiravii Prezidenti Jumhurii Tojikiston va fondi kharojoti peshbininashudai Hukumati Jumhurii Tojikiston.

 

Moddai 64. Peshnihodi hisoboti solona dar borai ijroi  bujeti davlati ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston

  1. Hukumati Jumhurii Tojikiston hisoboti solona dar borai ijroi bujeti davlatiro ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston to 15 iyuli soli jori peshnihod menamoyad.
  2. Dar yak vaqt yakjoya bo hisoboti solona oid ba ijroi bujeti davlati dar soli hisobotii moliyavi ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston hisoboti solona dar borai ijroi bujeti fondhoi maqsadnoki davlati peshnihod karda meshavad.

 

Moddai 65. Hulosai beruni ba hisobot dar borai ijroi bujeti davlati

  1. Hulosai beruni ba hisobot dar borai ijroi bujeti davlati az jonibi Palatai hisobi Jumhurii Tojikiston har sol to 1 oktyabr ba Prezidenti Jumhurii Tojikiston, Hukumati Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod karda meshavad.
  2. SHakhsoni mansabdori Palatai hisobi Jumhurii Tojikiston baroi durust va mukammal budani malumoti dar khulosai on zikryofta mutobiqi qonunguzorii Jumhurii Tojikiston masul meboshand.
  3. Hukumati Jumhurii Tojikiston baroi bartaraf kardani kambudihoi dar khulosa zikrgardida va muvofiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashidani shakhsoni gunahgor chorahoi zaruri meandeshad.

 

Moddai 66. Barrasi va tasdiqi hisobot dar borai ijroi bujeti davlati

Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar yak vaqt dar barobari barrasi va qabuli Qonuni Jumhurii Tojikiston  dar borai Bujeti davlatii Jumhurii Tojikiston baroi soli moliyavii navbati, hisoboti solonai ijroi bujeti davlatii soli guzashtai moliyaviro barrasi namuda, tasdiq mekunad (QJT az 14.05.2016 s., №1316).

 

Moddai 67. Nashri hisobot dar borai ijroi bujeti davlati

Hukumati Jumhurii Tojikiston hisoboti solonaro dar borai ijroi bujeti davlati pas az tasdiq shudani on az tarafi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar vositahoi akhbori omma nashr menamoyad.

 

BOBI 14. MUQARRAROTI HOTIMAVI

 

Moddai 68. Javobgari baroi vayron kardani Qonuni mazkur

SHakhsoni voqei va huquqi baroi vayron kardani Qonuni mazkur muvofiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

 

Moddai 69. Dar borai az etibor soqit donistani Qonuni Jumhurii Tojikiston “Dar borai moliyai davlatii Jumhurii Tojikiston”

Qonuni Jumhurii Tojikiston az 3 dekabri soli 2002 “Dar borai moliyai davlatii Jumhurii Tojikiston” (Akhbori Majlisi Olii Jumhurii Tojikiston, s. 2002, №11, mod. 714; s. 2007, №7, mod. 670; s. 2008, №6, mod. 453) az etibor soqit donista shavad.

 

Moddai 70. Tartibi mavridi amal qaror dodani Qonuni mazkur

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

 

 

 

Prezidenti

Jumhurii Tojikiston                                                              Emomali RAHMON

sh. Dushanbe,

28 iyuni soli 2011, № 723

 

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