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Munosibathoe, ki hamin fasl tanzim menamoyad

Moddai 219-i Kodeksi Andoz. Munosibathoe, ki hamin fasl tanzim menamoyad

  1. Andozho baroi zakhirahoi tabii dar holati istifoda burdani zakhirahoi tabii, az jumla istifodabarii sarvathoi zerizaminidar doirai qarordodho oid ba istifodai sarvathoi zerizaminiva (yo) istifodabarii ob baroi istehsoli nerui barq pardokht meshavand.
  2. Hangomi istifodabarii zakhirahoi tabii istifodabarandagoni onhomuvofiqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston, inchunin digar andozho va digar pardokhthoi hatmiro ba bujet mutobiqi muqarraroti Kodeksi mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikiston pardokht menamoyand.
  3. Fasli mazkur tartibi hisobkuni va pardokhti andozhoi istifodabariisarvathoi zerizaminiro hangomi guzaronidani amaliyot oid ba istifodabarii sarvathoi zerizamini, inchunin royalti baroi obi baroi istehsoli nerui barq istifodashavanda muqarrar mekunad.
  4. Hususiyathoi ijroi uhdadorihoi andoz oid ba istifodabarii sarvathoi zerizamini, ki dar doirai sozishnomaho oid ba taqsimi mahsulot anjom doda meshavand, dar fasli XVII Kodeksi mazkur muqarrar karda meshavand.
  5. Andozho baroi zakhirahoi tabii inhoro dar bar megirand:

-andozho az istifodabarandagoni sarvathoi zerizamini (bonusi obunavi, bonusi kashfi tijorati, royalti baroi istikhroj);

-royalti baroi ob.

  1. Tamomi namudhoi bonusho va royaltibaroi zakhirahoi tabii baroi maqsadhoi andoz az foida az daromadi umumi tarh karda meshavand.
  2. Nazoratipardokhti andozhorobaroi zakhirahoi tabii maqomoti andoz anjom medihand.
  3. Dasturamal dar borai hisob va pardokht namudani andozho baroi zakhirahoi tabii, inchunin shaklhoi elomiyahoi andoz (hisobho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.
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