Muqarrar namudani nizomi andoz dar qarordodhoi oid ba istifodai sarvathoi zerizamin

Moddai 221-i Kodeksi Andoz. Muqarrar namudani nizomi andoz dar qarordodhoi oid ba istifodai sarvathoi zerizamin

1. SHarthoi pardokhti andozho az istifodabarandagoni sarvathoi zerizamini(minbaddar fasli mazkur -nizomi andozbandi), ki baroi har yak istifodabarandai sarvathoi zerizaminimutobiqi Kodeksi mazkur muqarrar karda meshavand, dar qarordodi istifodabariisarvathoi zerizamini (minbad dar fasli mazkur-qarordodi) bayni istifodabarandai sarvathoi zerizaminiva maqomi vakolatdori Hukumati Jumhurii Tojikiston (minbad dar fasli mazkur – maqomi salohiyatdor) dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston va maqomi vakolatdori davlati muvofiqi tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston bastashavanda muayyan karda meshavand.
2. Qarordod bayni istifodabarandai sarvathoi zerizaminiva maqomi salohiyatdor, agar Hukumati Jumhurii Tojikiston muhlathoi digarro peshbini nakarda boshad, dar muhlati na dertar az 3 mohi taqvimii pas az giriftani ijozatnoma (ijozat) basta meshavad.
3. Istifodabarii sarvathoi zerizamini be bastani qarordod ijozat doda nameshavad. Hangomi istifodabarii sarvathoi zerizamini be bastani qarordod andozho az istifodabarandagoni sarvathoi zerizamini (bonusho va royalti baroi istikhroj) baroi hamai davrai chunin faoliyat boyad bo meyori 2-karatai meyorhoe, ki Kodeksi mazkur muqarrar kardaast, pardokht karda shuda, minbad istifodabarandai sarvathoi zerizaminimuvofiqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston ba javobgari kashida shavad. (QJT az 14.11.16 s., №1367)
4. Nizomi andoze, ki dar qarordod muqarrar karda meshavad, boyad ba talaboti qonunguzorii andozi Jumhurii Tojikiston dar sanai bastani (imzo namudani) qarordod muvofiqat namoyad.
5. Vorid namudani masalahoi vobasta ba suporidani andozho ba ijozatnomaho va digar asnode, ki bo istifodabarii sarvathoi zerizamini aloqamand meboshand, ba istisnoi qarordodho oid ba istifodabarii sarvathoi zerizamini, man ast.
6. Dar holate ki istifodai sarvathoi zerizaminiro bo yak qarordod yakchand andozsuporandagon amali menamoyand, nizomi andozbandii dar qarordod muqarrarshuda baroi hamai onho yagona meboshad.Dar barobari in,az rui faoliyati dar doirai chunin qarordod ijroshavanda andozsuporandagon baroi maqsadhoi andozbandi hamchun andozsuporandai yagona hisob yofta, onho uhdador meboshand bahisobgirii yagonai mushtarakro pesh barand va hamai andozho baroi istifodabarii sarvathoi zerizaminii dar qarordod muqarrarshudaro mutobiqi qonunguzorii andozi Jumhurii Tojikiston suporand.
7. Istifodabarandai sarvathoi zerizamini uhdador ast bahisobgirii alohidaro baroi hisob kardani uhdadorihoi andoz mutobiqi nizomi andozbandii peshbininamudai qarordod va hisob kardani uhdadorihoi andoz oid ba faoliyate, ki az doirai chunin qarordod berun ast (az jumla bo istifodai sarvathoi zerizamini aloqamand nabuda), amali namoyad.
8. Muqarraroti qismi 7hamin modda dar mavridi bahisobgirii alohida dar holathoe, ki istifodabarandagoni sarvathoi zerizaminidar barobari faoliyat tibqi qarordodi istikhroji madanhoi foidanoki mamuli va (yo) obhoi zerizamini faoliyatero anjom medihand, ki az doirai chunin qarordodho berun ast (ba istifodai sarvathoi zerizamini vobasta nest) tatbiq namegardand.
9. Hangomi bo maqsadi sohibkori korkard namudani madanhoi foidanoki hamroh va qandanihoi digari dar qarordod zikrnagardida istifodabarandai sarvathoi zerizaminidoir ba onho to vorid namudani tagyirot ba qarordod pardokhti andozho az istifodabarandagoni sarvathoi zerizaminiro bo meyori 3-karata muvofiqi muqarraroti bobi mazkur anjom medihand.