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Muassisai doimii gayrirezident chist?

Moddai 12-i Kodeksi Andoz dar borai “Muassisai doimii gayrirezident (korkhonai khoriji yo shakhsi voqeii gayrirezident) “

  1. Tahti mafhumi muassisai doimii gayrirezident (korkhonai khoriji yo shakhsi voqeii gayrirezident) dar Jumhurii Tojikiston (minbad – muassisai doimi), agar hamin moddatartibi digarero muqarrar nakarda boshad, mahalli doimie fahmida meshavad, ki tavassuti on gayrirezident faoliyati sohibkori, az jumla faoliyati tavassuti shakhsi vakolatdor ijroshavandaro purra yo qisman anjom medihad.
  2. Muassisahoi doimi, az jumla inho ba hisob meravand:

– har mahalli amali namudani faoliyati marbut ba istehsol, korkard, jamu takmil (komplektkuni),  bastabandi (fasovka), borbandi va tahvili mol, novobasta ba muhlati ijroi chunin faoliyat;

-har mahalli idorakunii gayrirezident (az  jumla  filial, shuba,  namoyandagi, byuro, idora, ofis, hujrai kori, agenti, fabrika, ustokhona, sekh, laboratoriya, magoza, anbor), novobasta ba muhlati ijroi chunin faoliyat;

– har  mahalli  faoliyat,  az  jumla dastgoh  yo  maydoncha, tajhizoti  parmakuni  yo digar tajhizoti  baroi justujui zakhirahoi tabii istifodashavanda, kon, chohi naft va (yo) gaz, karer, manorahoi ruizamini yo  ruiobi va (yo) chohho, novobasta ba muhlati ijroi chunin faoliyat;

-har mahalli faoliyati (az jumla faoliyati nazoratiyu noziroti yo mushohidakuni) vobasta ba quburguzorho, quburhoi gazu naft, justuju va (yo) korkardi zakhirahoi tabii, nasb, vasl, jamkuni, tanzim, baistifodadihi va (yo)  khizmatrasonii tajhizot, novobasta ba muhlati ijroi chunin faoliyat;

-har mahalli digari faoliyati vobasta ba  istifodai avtomathoi  bozi (az jumla vositahoi ilovagii onho), shabakahoi kompyuteri va aloqa, attraksionho, infrasokhtori naqliyoti va gayra, novobasta ba davomnokii istifodabarii onho;

– poygohi doimie, ki shakhsi voqeii gayrirezident baroi ijroi faoliyati sohibkori istifoda mebarad.

  1. Maydonchai (obekti) sokhtmoni, obekti vasl yo jamkuni, ijroi faoliyati nazorati vobasta ba chunin obektho, guzaronidani korhoi loihakashi, novobasta ba davomnokii ijroi in korho, muassisai doimiro tashkil mekunand. Baroi maqsadhoi hamin moddatahti mafhumi maydonchai (obekti) sokhtmoni, az jumla mahalli faoliyat oid ba bunyod va (yo) tajdidi obekthoi gayrimanqul, az jumla sokhtmoni binoho, inshoot va (yo) ijroi korhoi vaslkuni, sokhtmon va (yo) tajdidi  pulho, rohho, kanalho, guzoshtani quburho, vasli tajhizoti barqi, tekhnologi yo digar tajhizot va (yo) ijroi korhoi digari shabeh dar nazar doshta meshavad.Maydonchai (obekti) sokhtmoni az ruzi duyumi bad az ruzi imzo shudani sanadi qabuli obekt  baroi istifodabari (hajmi  korhoi ijroshuda) va pardokhti purrai arzishi sokhtmon qatgardidaetirof meshavad.
  2. Gayrirezident hamchunin doroi muassisai doimi dar Jumhurii Tojikiston hisobida meshavad, agar:

-tavassuti agenti vakolatdor jamovarii podoshi sugurtavi va (yo) sugurtakuni yo az nav sugurtakunii tavakkalro dar Jumhurii Tojikiston anjom dihad;

– tavassuti kormandon yo hayati kormandoni baroi in maqsadho  kiroyashuda ziyoda az 90 ruzi taqvimi dar tamomi davrai muttasili duvozdahmohae, ki dar hamin davrai andoz khotima meyobad, dar qalamravi Jumhurii Tojikiston payvasta khizmat rasonad;

– ishtirokchii shartnomai faoliyati yakjoya (shirkati oddi) boshad, ki mutobiqi qonunguzorii Jumhurii Tojikiston tasis yofta, dar qalamravi Jumhurii Tojikiston faoliyat mekunad;

– dar  Jumhurii  Tojikiston namoishgohhoi pulaki guzaronad va (yo) dar in namoishgohho tahvili (furushi) molro anjom dihad;

-dar asosi munosibathoi shartnomavi ba rezident yo gayrirezident huquqi manfiathoi khudro dar Jumhurii Tojikiston namoyandagi kardan, az nomi u amal namudan va yo qarordodho (shartnomaho, sozishnomaho) bastanro dihad.

  1. Tanaffushoi muvaqqati yo  mavsimi hangomi ijroi faoliyati dar hamin moddapeshbinishuda boisi barham dodani muassisai doimi namegardand.
  2. Gayrirezidente, ki dar Jumhurii Tojikiston faoliyati sohibkoriro tavassuti miyonaravi mustaqile (broker va (yo) digar agenti mustaqile, ki dar asosi shartnomai suporish, komissiya, konsignatsiya yo digar shartnomai shabeh amal mekunad) anjom doda, baroi az nomi in gayrirezident imzo namudani shartnomaho (qarordodho) vakolat nadorad, muassisai doimi ba hisob nameravad.Tahti mafhumi miyonaravi mustaqil shakhse fahmida meshavad, ki dar doirai faoliyati muqarrarii (asosii) khud vazifai miyonaraviro bo maqsadi hamkorii tarafho amali namuda, az nigohi ham huquqi va ham iqtisodi ba gayrirezident vobasta nameboshad.
  3. Korkhonai farii shakhsi huquqi – gayrirezident, ki mutobiqi qonunguzorii Jumhurii Tojikiston tasis yoftaast, hamchun muassisai doimii korkhonai asosi – gayrirezident barrasi nameshavad, agar bayni korkhonahoi fari va asosi munosibathoe ba miyon naoyand, ki javobgui muqarraroti sarkhati panjumi qismi 4 hamin moddameboshand.
  4. Mahalle, ki baroi maqsadhoi zerin istifoda burda meshavad (novobasta ba on, ki onro kadom shakhs istifoda mebarad), muassisai doimii korkhonai khoriji dar Jumhurii Tojikiston ba  hisob  nameravad:

-nigoh doshtani mol yo mahsuloti ba korkhonai khoriji taalluqdoshta (to lahzai furushi onho dar Jumhurii Tojikiston);

– kharidani mol yo mahsulot, jamovarii malumot baroi korkhonai khoriji;

– ijroi har faoliyati digari doroi khususiyati omodasozi yo yorirason ba manfiathoi korkhonai khoriji;

– ijroi hama guna shaklhoi faoliyate,  ki dar sarkhathoi yakum, duyum va seyumi hamin qismpeshbini shudaand.

  1. Namoyandagi va (yo) filiali korkhonai khorijii ba qayd giriftashudae, ki shakhsi alohidai huquqi nest, muassisai doimii korkhonai khoriji ba hisob meravad.
  2. Faoliyati gayrirezident mutobiqi muqarraroti hamin modda, sarfi nazar az on ki on dar maqomoti andoz ba qayd girifta shudaast yo ne, manoi tasisi muassisai doimiro dorad.
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