Комрон.инфо
Moddai 66-i Kodeksi Andoz. Muhlati davo
- Maqomoti andoz metavonand mablagi andozi andozsuporandaro hisob namoyand (ilovagi hisob namoyand), az nav barrasi namoyand (isloh namoyand) va (yo) mablagi andozi hisobshudaro (ilovagi khisobshudaro, islohshudaro) dar davomi 5 soli badi ba okhir rasidani soli taqvimi, ki davrai andozi dakhldorro dar bar megirad, sitonand.
- Andozsuporanda huquq dorad bargardonidan yo ba hisob giriftani mablagi andozro dar davomi 5 soli badi ba okhir rasidani soli taqvimi talab namoyad.
- Nisbat ba andozsuporandagone, ki tibqi fasli XVII Kodeksi mazkur nizomi andozbandii imtiyoznokro istifoda mebarand, muhlati davo ba muhlati andozbandii imtiyoznoki mutobiqi sanadhoi meyorii huquqii Jumhurii Tojikiston muayyangardida daroz karda meshavad.
- Jarayoni muhlati davo dar davrai amali moratoriyai sanjishi andozho, muhlati batakhirguzorii pardokhti andozho va ijroi qismi 5 moddai 65 Kodeksi mazkur bozdoshta meshavad. (QJT az 14.11.16 s., №1367)
