Mahdudiyati tarhho nisbat ba foizho

Moddai 114-i Kodeksi Andoz. Mahdudiyati tarhho nisbat ba foizho

1. Agar dar qismhoi 2 va 3 hamin modda tartibi digare peshbini nashuda boshad, hajmi dar asl pardokhtshudai foizho baroi har yak qarz tarh karda meshavad, ammo ba andozai na beshtar az mablagi sekaratai foizhoi bo istifodai meyori boztamvili Bonki millii Tojikiston hisobshuda (boyad hisob karda shavad), ki dar davrai andoz amal mekunad. Hamin muqarrarotnisbat ba foizhoi suporidashavanda tibqi shartnomahoi ijorai moliyavi (lizing) niz tatbiq megardad.
2. Foizhoi qarzhoe, ki binobar kharidori namudan va (yo) sokhtani vositahoi asosii istehlokshavanda pardokht meshavand yo ba kharojote vobastaand, ki ba tagyiryobii arzishi to ba istifoda dodani onho tasir merasonand, az daromadi umumii solona tarh karda nameshavand, vale arzishi chunin vositahoi asosiro ziyod menamoyand.
3. Nisbat ba korkhona, agar ziyoda az 25 foizi sarmoyai oinnomaviash (sahmiyahoyash) mustaqim yo gayrimustaqim ba gayrirezidentho yo shakhsoni huquqii az andoz az foida ozod taalluq doshta boshad, doir ba har yak qarzi dar doirai davrai andoz istifodashuda foizhoi pardokhtshuda muvofiqi qismi 1 hamin modda tarh karda meshavand, ammo hamzamon mablagi nihoii foizhoe, ki muvofiqi qismi 1 hamin modda metavonand tarh shavad, bo mablaghoi zerin mahdud megardad:

-hama guna daromadi foizii chunin korkhona;

-jami 50 foizi buzurgie, ki dar natijai kam kardani daromadi umumii (gayr az daromadi foizii) in korkhona ba tarhhoi mutobiqi bobi mazkur ijozatshuda, ba istisnoi tarhho nisbat ba foizho hosil shudaast.