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Muhlati davo

Moddai 66-i Kodeksi Andoz. Muhlati  davo

  1. 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.
  2. Andozsuporanda huquq dorad bargardonidan yo ba hisob giriftani mablagi andozro dar davomi 5 soli badi ba okhir rasidani soli taqvimi talab namoyad.
  3. 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.
  4. 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)
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