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Moshinhoi nazorati

Moddai 38-i Kodeksi Andoz. Istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali

  1. Dar qalamravi Jumhurii Tojikiston hisobbarobarkunihoi puli hangomi furushi mol, ijroi korho va khizmatrasoniho bo puli naqd, korthoi pardokhti bonki, chekho bo istifodai hatmii moshinhoi nazorati – khazinavii doroi khotirai fiskali va dodani cheki nazorati anjom doda meshavand.
  2. Muqarraroti hamin moddaba hisobbarobarkunihoi pulii shakhsoni zerin tatbiq namegardand:

1) Sohibkoroni infirodi (ba istisnoi furushandagoni molhoi zeraksizi), ki:

a) tibqi patent faoliyat mekunand;

b) agar az lahzai baqaydgirii davlatii andozsuporanda ba sifati sohibkori infirodi (ba istisnoi onhoe, ki tibqi patent faoliyat mekunand) se moh naguzashta boshad.

2) Andozsuporandagon dar qismi khizmatrasoniho ba aholi bo dodani rasidho (kvitansiyaho), chiptaho, talonho, tamgahoi pardokhti pochtavi va digar hujjathoi ba chekho barobarkardashudai hisoboti qati tibqi shaklhoi tasdiqnamudai Vazorati moliyai Jumhurii Tojikiston.

3) SHakhsoni voqeie, ki mahsuloti kishovarzii istehsoli khudashonro dar bozor va digar joyhoi makhsus judoshuda, berun az binoho mefurushand.

4) Suporandagoni andozi yagona hangomi furushi mahsuloti istehsoli khudashon dar mahalli istehsol berun az binoho.

  1. Tartibi istifodai moshinhoi nazorati–khazinavii doroi khotirai fiskali (az jumla hangomi muomilot bo korthoi pardokhti va shtrikhkodho), talaboti tekhniki ba moshinhoi nazorati-khazinavii doroi khotirai fiskali (nazorati), inchunin talabot nisbat ba sistemai kompyuteri oid ba nazorati khizmatrasonihoi aloqai mobili va khizmatrasonihoi elektroniro Hukumati Jumhurii Tojikiston muqarrar menamoyad.
  2. Moshinhoi nazorati – khazinavii doroi khotirai fiskali – in tajhizoti elektroni bo bloki khotirai fiskali va (yo) sistemahoi kompyuterie meboshand, ki intiqoli elektronii malumotro tamin namuda, baroi sabti hisobbarobarkunihoi puli hangomi furushi mol va khizmatrasoni istifoda burda shuda, qaydi tashehnashavandai harbasti va nigohdorii darozmuddati malumotro, novobasta ba mavjudiyati quvvai barq, tamin menamoyand. Maqomi vakolatdori davlati va maqomoti dakhldori digar Fehristi davlatii moshinhoi nazorati – khazinavii doroi khotirai fiskaliro, ki baroi istifodai onho dar qalamravi Jumhurii Tojikiston ijozat doda shudaast, tasdiq menamoyand. (QJT az 14.11.16 s., №1367)
  3. Dar holathoi az jihati tekhniki kornoshoyam shudani moshinhoi nazorati – khazinavii doroi khotirai fiskali, nabudani quvvai barq yo amali sharthoi zerbandi b) bandi 1) qismi 2 hamin moddaistifoda va dodani chekhoi moli ba kharidoron bo tartibi peshbininamudai bandi 2) qismi 2 hamin moddamuvaqqatan ijozat doda meshavad. Baroi chunin andozsuporandagon peshburdi daftari sabti qaydi mablaghoi pulii naqd, ki shakli onro Hukumati Jumhurii Tojikiston muqarrar mekunad, hatmist.
  4. Hangomi istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali rioyai talaboti zerin hatmi meboshad:

-to ogozi faoliyat moshinhoi nazorati – khazinavii doroi khotirai fiskali dar maqomoti andozi mahalli amali namudani faoliyat ba qayd girifta meshavand;

-dodani cheki moshini nazorati – khazinavii doroi khotirai fiskali amali karda meshavad;

-dastrasii maqomoti andoz ba moshinhoi nazorati – khazinavii doroi khotirai fiskali tamin karda meshavad.

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