Muqarraroti umumi

Moddai 28-i Kodeksi Andoz. Muqarraroti umumi

1. Sanjishi andoz – sanjishi az jonibi maqomoti andoz amalishavanda oid ba ijroi qonunguzorii andozi Jumhurii Tojikiston, inchunin digar qonunguzorii Jumhurii Tojikiston, ki nazorati ijroi on ba zimmai maqomoti andoz voguzor shudaast.
2. Sanjishhoi andoz tanho az jonibi maqomoti andoz guzaronida meshavand. Dar holati mavjud budani asoshoi kofi tibqi darkhosti khattii maqomoti nazorati davlatii moliyavi va muboriza bo korrupsiya, maqomoti andoz sanjishi andozro mutobiqi Kodeksi mazkur yakjoya bo in maqomot meguzaronand.
3. Sanjishhoi andoz ba namudhoi zerin taqsim meshavand:

– sanjishi hujjati;

-sanjishi amaliyoti.

1. Sanjishhoi hujjati ba namudhoi zerin taqsim meshavand:

1) Sanjishi majmui – sanjishi ijroi uhdadorii andoz az rui hamai namudhoi andoz, az jumla hangomi barhamdihi (qat gardidani faoliyat) va (yo) aznavtashkildihii andozsuporanda (minbad – sanjishi andozi barhamdihi).

2) Sanjishi mavzui – sanjishe, ki nisbat ba andozsuporanda (agenti andoz) az rui yak yo yakchand masalahoi zerin guzaronida meshavad:

a) ijroi uhdadorii andoz az rui namudhoi alohidai andozho, inchunin andozhoi bo onho aloqamand. Andoz dar holate bo andozi digar aloqamand hisobida meshavad, ki agar tagyir dodani mablagi hisobkardashuda ba mutanosiban tagyir yoftani mablagi digar andoz ovarda rasonad;

b) holati ijroi qaror oid ba majburan sitonidani andozho az andozsuporanda va (yo) tashkilothoi qarzi;

v) tasdiqi durustii mablaghoi andoz az arzishi ilovashuda, ki baroi bargardonidan peshnihod shudaand.

3) Sanjishi mutaqobila – sanjishe, ki nisbat ba shakhsi digar guzaronida meshavad, agar hangomi guzaronidani sanjishhoi andoz ba maqomoti andoz zarurat paydo shavad, ki oid ba durustii dar bahisobgirii andoz zikr namudani amaliyoti guzaronidai andozsuporanda malumoti ilovagi ba dast orand.

1. Sanjishi amaliyotiro maqomoti andoz doir ba masalahoi rioyai talaboti zerini qonunguzorii andoz meguzaronand:

– ba sifati andozsuporanda ba hisob guzoshtan dar maqomoti andoz, durustii malumot dar borai mahalli joygirshavii andozsuporanda;

-az jonibi korfarmo baroi ijroi yagon kor (khizmatrasoni) jalb namudani kormandoni kiroya;

-istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali;

-rioya namudani qoidahoi rekhtan (pechondan), guzoshtani tamgahoi aksizi, nigahdori, furushi molhoi zeraksizi va amali kardani namudhoi alohidai faoliyati zeraksizi.

1. Sanjishhoi majmuii andozro maqomoti andoz tibqi murojiati khattii maqomoti hifzi huquq tanho nisbat ba hamon andozsuporandagon meguzaronand, ki nisbat ba onho tasdiqi khatti dar borai ogoz gardidani parvandai jinoyati bo nishonahoi jinoyathoi bo andozbandi aloqamand vorid shuda boshad. Sanjishhoi mutaqobilai andoz nisbat ba digar shakhsoni bo andozsuporandagoni zikrshuda aloqamand, ki dar murojiathoi khattii maqomoti hifzi huquq muayyan shudaand, dar holathoi peshnihodi qarori dakhldor guzaronida meshavand.
2. Guzaronidani sanjishi andoz, ba istisnoi holathoe, ki sohibkori infirodi be jalb namudani korgari kiroya kor mekunad va ishtiroki u dar jarayoni sanjish hatmi meboshad, naboyad faoliyati andozsuporandaro bozdorad.
3. Dasturamal oid ba guzaronidani sanjishhoi andozro maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq mekunad.