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Muqarraroti asosii nizomi andoz

Moddai 315-i Kodeksi Andoz. Muqarraroti asosii nizomi andoz

  1. SHakhse, ki hangomi ijroi sozishnomaho oid ba taqsimi mahsulot huquqi tatbiqi nizomi imtiyoznoki andozro istifoda mekunad, ba maqomoti andozi mahalli bahisobgirii khud nuskhai tasdiqshudai sozishnoma oid ba taqsimi mahsulotro peshnihod menamoyad.Ittilooti shabeh ba maqomi andoz az jonibi maqomi vakolatdori Hukumati Jumhurii Tojikiston, ki sozishnoma oid ba taqsimi mahsulotro az jonibi davlat imzo namudaast, peshnihod karda meshavad.
  2. Nizomi imtiyoznoki andozi dar hamin bob muqarrargardida:

– metavonad dar sozishnoma oid ba taqsimi mahsulot inikosshuda, dar davomi tamomi davrai muhlati amali sozishnoma oid ba taqsimi mahsulot istifoda gardad;

– nisbat ba andozsuporandagone tatbiq megardad, ki sarmoyaguzor meboshand;

– taqsimi mahsuloti foidanokro bayni sarmoyaguzor va Jumhurii Tojikiston, inchunin az jonibi sarmoyaguzor pardokht namudani andozho va digar pardokhthoi hatmii muqarrarnamudai hamin bobro peshbini menamoyad.

  1. Hangomi ijroi sozishnoma oid ba taqsimi mahsulot, ki sharthoi taqsimi mahsuloti istehsolshudaro mutobiqi qismi 1 moddai 10 Qonuni Jumhurii Tojikiston «Dar borai sozishnomaho oid ba taqsimi mahsulot» peshbini menamoyad, sarmoyaguzor andozho, khirojho va digar pardokhthoi hatmii zerinro pardokht menamoyad:

– andozho baroi zakhirahoi tabii;

– andozi ijtimoi;

– andoz az istifodabarandagoni rohhoi avtomobilgard;

-boji davlati;

-khirojhoi gumruki;

-andozho az molu mulki gayrimanqul;

-andoz az vositahoi naqliyot;

-digar pardokhthoi hatmie, ki ba ijroi sozishnoma oid ba taqsimi mahsulot vobastaand.

  1. Hangomi ijroi sozishnoma oid ba taqsimi mahsulot, ki sharthoi taqsimi mahsuloti istehsolshudaro mutobiqi qismi 2 moddai 10 Qonuni Jumhurii Tojikiston «Dar borai sozishnomaho oid ba taqsimi mahsulot» peshbini menamoyad, sarmoyaguzor andozho, khirojho va digar pardokhthoi hatmii zerinro mepardozad:

– andozi ijtimoi;

-boji davlati;

-khirojhoi gumruki;

-andozho az molu mulki gayrimanqul;

-andoz az vositahoi naqliyot;

-digar pardokhthoi hatmie, ki bo ijroi sozishnoma oid ba taqsimi mahsulot vobastaand.

  1. Hangomi ijroi sozishnoma oid ba taqsimi mahsulot mutobiqi qismhoi 3 va 4 hamin modda:

-sarmoyaguzore, ki ba korgaroni kiroya muzdi mehnat va digar daromadhoi ba on barobarkardashuda medihad, muvofiqi tartibi muqarrargardida pardokhti andoz az daromad va andozi ijtimoiro tamin menamoyad;

-az jonibi sarmoyaguzor tahvil namudani mahsuloti istehsolshuda az andoz az arzishi ilovashuda va aksiz ozod karda meshavad;

– sarmoyaguzor az pardokhti andoz az foida ozod karda meshavad;

-az pardokhti andoz az arzishi ilovashuda molhoi ba qalamravi gumrukii Jumhurii Tojikiston baroi ijroi korho tibqi sozishnoma oid ba taqsimi mahsulot voridshavanda, ki dar barnomahoi korho va smetahoi kharojoti muvofiqi tartibi muqarrarnamudai sozishnoma oid ba taqsimi mahsulot mutobiqi qismi 1 moddai 9 Qonuni Jumhurii Tojikiston «Dar borai sozishnomaho oid ba taqsimi mahsulot» tasdiq shudaand, ozod karda meshavand. Dar surati dar qalamravi Jumhurii Tojikiston tahvil shudani (ba istisnoi sodiroti) in molho andozhoi dar bolo peshbinigardida va digar andozho mutobiqi Kodeksi mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikiston pardokht meshavand. Nomgui hujjathoe, ki dar surati ba maqomoti gumruk peshnihod namudani onho ozod kardan az pardokhti andozhoi dar in qism peshbinigardida anjom doda meshavad, az jonibi  Hukumati Jumhurii Tojikiston muayyan megardad.

  1. Hangomi ijroi sozishnoma oid ba taqsimi mahsulot obekti andozbandishavanda, manbai andoz, davrai andoz, meyori andoz va tartibi hisob kardani andoz nisbat ba andozhoe, ki dar qismhoi 3, 4 va 5 hamin modda zikr gardidaand, mutobiqi qonunguzorii andozi Jumhurii Tojikiston bo darnazardoshti khususiyathoi peshbininamudai muqarraroti hamin bob, ki dar sanai mavridi amal qaror dodani sozishnoma oid ba taqsimi mahsulot amal mekunand, muayyan karda meshavand.
  2. Hangomi dar davomi muhlati amali sozishnoma oid ba taqsimi mahsulot tagyir yoftani nomgui yagon andoz yo digar pardokhthoi hatmii dar qonunguzorii andoz peshbinigardida, vale dar ayni hol tagyir nayoftani unsurhoi andozbandi, chunin andozho va digar pardokhthoi hatmi hangomi ijroi sozishnoma oid ba taqsimi mahsulot bo nomi nav hisob va pardokht meshavand.
  3. Hangomi dar davomi muhlati amali sozishnoma oid ba taqsimi mahsulot tagyir yoftani tartibi pardokhti andozho, inchunin tagyir yoftani shakl, tartibi pur kardan va muhlathoi peshnihodi elomiyahoi andoz be tagyir yoftani manbai andoz, meyori andoz va tartibi hisob kardani andozho, pardokhti andozho, inchunin peshnihod namudani elomiyahoi andoz mutobiqi qonunguzorii andozi Jumhurii Tojikiston anjom doda meshavand.
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