Комрон.инфо
Moddai 97-i Kodeksi Andoz. Manbai andoz
- Manbai andoz az daromad daromadi umumie meboshad, ki shakhsoni voqei – rezidentho va gayrirezidentho giriftaand, baroi davrai andoz hamchun farqi bayni daromadi umumi va mablagi tarhhoi peshbininamudai hamin zerfasl muayyan karda meshavad.
- SHakhsi voqei – gayrirezident, ki dar Jumhurii Tojikiston tavassuti muassisai doimi faoliyat menamoyad, suporandai andoz az daromadi andozbandishavandae meboshad, ki ba muassisai doimi aloqamand ast va hamchun farqi bayni daromadi umumii az manbahoi voqe dar Jumhurii Tojikiston marbut ba muassisai doimi va tarhhoi marbut ba daromadi giriftashuda, ki hamin zerfasl peshbini namudaast, muayyan karda meshavad.
- Daromadi umumii shakhsi voqei – gayrirezident, ki dar qismi 2 hamin modda zikr nashudaast, boyad az manbai pardokht be tarhkunii kharojot andozbandi karda shavad, agar in dar moddai 128 Kodeksi mazkur peshbini shuda boshad.
- SHakhsi voqei – gayrirezident, ki az manbai voqe dar Jumhurii Tojikiston az furush yo dodani molu mulk va (yo) huquqhoi molumulkie, ki ba muassisai doimiash dar Jumhurii Tojikiston aloqamand nameboshad, daromad megirad, nisbat ba daromadi umumii chunin namud bo tarhi kharojoti peshbininamudai hamin zerfasl va marbut ba chunin daromad baroi hamin davra, suporandai andoz az daromad ba hisob meravad.Agar andozi dakhldor az furush yo dodani molu mulk va (yo) huquqhoi molumulkii shakhsi voqei – gayrirezidenti zikrshuda pardokht nashuda boshad, shakhsi huquqie, ki gayrirezidenti zikrshuda dar on doroi huquqhoi molumulki bud (meboshad) yo agenti andozi vay, ki ba gayrirezident daromad mepardozad, uhdadorand, ki andozro be tarhi kharojot nigoh dorand va pardokht namoyand.
- Hangomi sitonidani andoz az daromad az jonibi korfarmo tarh kardani kharojoti marbut ba ijroi kori kiroyai hamin kormandi kiroya az daromadi umumii shakhsi voqei – kormandi kiroya roh doda nameshavad.
- Baroi har yak namudi daromadhoi shakhsi voqei, ki nisbat ba onho meyorhoi gunoguni andoz muqarrar shudaand, manbai andoz alohida muayyan karda meshavad.
