Moddai 6. Andozhoi Jumhurii Tojikiston

Andozhoi Jumhurii Tojikiston (Moddai 6-i Kodeksi Andoz)

1. Dar Jumhurii Tojikiston andozhoi umumidavlati va andozhoi mahalli muqarrar karda meshavand. Dar holathoi dakhldor tibqi tartibe, ki Kodeksi mazkur peshbini namudaast, andozsuporandagon nizomi andozbandii makhsus yo imtiyoznokro istifoda mebarand.
2. Ba andozhoi umumidavlati inho dokhil meshavand:

– andoz az daromad;

– andoz az foida;

– andoz az arzishi ilovashuda;

-aksizho;

-andozi ijtimoi;

-andozho baroi zakhirahoi tabii;

-andoz az istifodabarandagoni rohhoi avtomobilgard;

– andoz az furushi alyuminiyi avvaliya.  (QJT az 14.11.16 s., №1367)

1. Ba andozhoi mahallie, ki bo Kodeksi mazkur muqarrar shuda, bo sanadhoi meyorii huquqii maqomoti mahallii hokimiyati davlati dar shahru nohiyaho mavridi amal qaror doda meshavand, inho dokhil meshavand:

– andoz az vositahoi naqliyot;

– andozho az molu mulki gayrimanqul.

1. Dar fasli XVI Kodeksi mazkur nizomhoi makhsusi andozbandi muqarrar karda shudaand, ki tibqi onho kategoriyahoi alohidai andozsuporandagon uhdadorand baze andozhoi umumidavlati va mahallii dar qismhoi 2 va 3 hamin modda nishondodashudaro tibqi tartibi soddakardashuda suporand.
2. Ba nizomhoi makhsusi andozbandi inho dokhil meshavand:

– nizomi andozbandii shakhsoni voqeie, ki faoliyati sohibkoriro tibqi patent yo shahodatnoma amali menamoyand;

– nizomi soddakardashudai andozbandi baroi subekthoi sohibkorii khurd;

– nizomi soddakardashudai andozbandi baroi istehsolkunandagoni mahsuloti kishovarzi (andozi yagona);

– nizomi makhsusi andozbandi baroi subekthoi biznesi bozi.

1. Dar fasli XVII Kodeksi mazkur nizomhoi imtiyoznoki andozbandi muqarrar karda shudaand, ki baroi sarmoyaguzori ba sohahoi afzaliyatnoki iqtisodiyot dodani imtiyozhoi andozii ilovagiro peshbini menamoyand.
2. Boji davlati, boji gumruki va digar pardokhthoi gumruki, digar pardokhthoi hatmi ba bujet, ki tibqi qonunguzorii dakhldori Jumhurii Tojikiston muqarrar shudaand, dar hajm va bo tartibe pardokht karda meshavand, ki qonunguzorii zikrgardida va Kodeksi mazkur muqarrar namudaand. Rasmiyoti mamuri oid ba nazorati andoz az jonibi maqomoti dakhldori vakolatdor va maqomoti andoz jihati durust hisob va pardokht namudani onho tibqi tartibi muayyannamudai Kodeksi mazkur va qonunguzorii dakhldor amali karda meshavad.
3. Mablagho az andozhoi umumidavlati tibqi qonunguzorii bujetii Jumhurii Tojikiston bayni bujeti jumhuriyavi va bujethoi mahalli taqsim karda meshavand. Pardokhtho az rui andozhoi mahalli ba bujethoi dakhldori mahalli vorid meshavand.
4. Jamovarii andozhoi dar qismi makhsusi Kodeksi mazkur muqarrargardida az jonibi maqomoti andoz tamin karda meshavad, agar Kodeksi mazkur tartibi digarero peshbini nakarda boshad.