Mafhumhoi dar hamin bob istifodashavanda

Moddai 306-i Kodeksi Andoz. Mafhumhoi dar hamin bob istifodashavanda

1. Nizomi makhsusi andozbandi baroi subekthoi biznesi bozi (minbad – andoz az biznesi bozi) nizomi makhsusi andoz meboshad, ki subekthoi biznesi bozi, ba istisnoi daromadhoi biznesi bozi, ki andozbandii onho dar manbai pardokht amali karda meshavad, uhdadorand istifoda namoyand.
2. Baroi maqsadhoi bobi mazkur mafhumhoi zerin istifoda burda meshavand:

– biznesi bozi – faoliyati sohibkori, ki bo giriftani  daromadhoi shakhs dar shakli burd va (yo) pardokhtho baroi guzaronidani bozi va (yo) garav va (yo) barovardani lotereya aloqamand buda,  tahvili molho (huquq ba molumulk), ijroi korho yo khizmatrasoniho nameboshad;

– garav – sozishnomai ba tavakkal asosyofta doir ba burd, ki bayni du yo yakchand ishtirokchiyoni biznesi bozi bayni khud yo bo subekti (sohibi, namoyandai sohibi) biznesi bozi basta shudaast va natijai on az hodisae vobasta ast, ki faro rasidan yo narasidani on malum nest;

– mizi bozi – joyi makhsusi bo yak yo yakchand maydoni bozi tajhizonidashudai subekti (sohibi) biznesi bozi, ki baroi guzaronidani bozi (bo burd va be burd) peshbini gardida, dar on subekti (sohibi) biznesi bozi ba vositai namoyandagoni khud hamchun taraf yo chun tashkilkunanda ishtirok menamoyad, ba gayr az holathoi qimorbozi;

– avtomati bozi – tajhizoti makhsusi (mekhaniki, barqi, elektroni yo digar tajhizoti tekhniki) va (yo) kompyuteri shakhsi, ki baroi guzaronidani bozi (bo burd va be burd) be ishtiroki subekti (sohibi, namoyandai sohibi) biznesi bozi dar bozihoi mazkur istifoda meshavand, ba gayr az holathoi qimorbozi;

– kassai totalizator yo idorai bukmekeri – joi makhsusi tajhizonidashudai sohibi biznesi bozi, ki dar on mablagi garav ba hisob girifta shuda, mablagi burdi pardokhtshavanda muayyan karda meshavad;

– rohravi bozi – rohravi makhsus, ki baroi bozii bouling (kegelban) peshbini gardidaast;

– mizi bilyard – mizi makhsus, ki baroi bozii bilyard peshbini shudaast;

– loto – bozi bo qartahoi makhsusi raqamdor (suratdor yo digar alomatdor), ki bo muhracha (fishka) pushonida meshavand;

– lotereya –bozii omaviimutashakkilona meboshad, ki dar on taqsimoti daromad va zarar az tasodufan giriftani in yo on chipta yo raqam (qura, lot) va hajmi fondi mukofot baroi har barorishi lotereya vobastaast. YAk qismi mablaghoi suporidai bozingaron ba tashkilkunandagoni lotereya ravona shuda, qismi digari ondar shakli andoz ba davlat pardokht karda meshavad;

– digar obekthoi biznesi bozii az jonibi maqomoti mahallii hokimiyati davlati muayyanshuda, ki baroi giriftani daromad istifoda burda meshavand;

– barorishi lotereya – shumorai chiptahoi lotereyahoi az jonibi tashkilkunandai lotereya baroi furush tayyorshuda;

– varaqai baqaydgirii obekthoi andozbandi – sanadi tasdiqkunandai baqaydgirii obekthoi andozbandii marbut ba biznesi bozi dar maqomoti andoz, ki shakli onro maqomi vakolatdori davlati tasdiq menamoyad.

1. Istifodai nizomi soddakardashudai andozbandi baroi subekthoi biznesi bozi az pardokhti chunin andozho, ba istisnoi daromadhoi dar manbai pardokht andozbandishuda ozod mekunad:

• andoz az foida az biznesi bozi;
• andoz az daromad bevosita az daromadhoi biznesi bozii sohibkori infirodi, ki tibqi shahodatnoma faoliyat mekunad;
• andoz az istifodabarandagoni rohhoi avtomobilgard;

andoz az arzishi ilovashuda, ba istisnoi andoz az arzishi ilovashudai baroi khizmatrasonihoi (korhoi) ba gayrirezident tahvilshuda va marbut ba voridoti molho ba Jumhurii Tojikiston.

1. SHakhsone, ki ilova bar biznesi bozi digar namudhoi faoliyati sohibkoriro amali menamoyand, uhdadorand hisobi alohidai daromadho, kharojot va faoliyati khojagidoriro pesh barand va dar asosi Kodeksi mazkur andozbandi karda meshavand.
2. SHakhsone, ki andoz baroi biznesi boziro istifoda menamoyand az ijroi uhdadorihoi agenti andozi peshbinishudai Kodeksi mazkur ozod karda nameshavand.