Комрон.инфо
QONUNI JUMHURII TOJIKISTON
Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston
(Akhbori Majlisi Olii Jumhurii Tojikiston, soli 2002, №11, mod. 681; soli 2007, №7, mod. 686; soli 2010, №1, mod.)
Qonuni mazkur prinsiphoi umumi, asoshoi huquqi va iqtisodii tashkil va amali namudani nazorati davlatii moliyaviro dar Jumhurii Tojikiston muayyan menamoyad. On baroi tamini tashkili sanjishu taftishi voridot va istifodai samarabakhshi mablaghoi bujeti davlati, fondhoi davlati, qarzhoe, ki az tarafi Hukumati Jumhurii Tojikiston va tahti kafolati on jalb karda meshavand, grantho, kumaki bashardustona va amvoli davlati dar sharoiti inkishofi munosibathoi bozori va tashakkuli bakhshi khususi nigaronida shudaast.
BOBI I. MUQARRAROTI UMUMI
Moddai 1. Qonunguzori dar borai nazorati davlatii moliyavi
Qonunguzorii Jumhurii Tojikiston dar borai nazorati davlatii moliyavi ba Konstitutsiyai (Sarqonuni) Jumhurii Tojikiston asos yofta az hamin Qonun, digar qonunhoi Jumhurii Tojikiston, sanadhoi huquqii baynalmilalii etirofnamudai Jumhurii Tojikiston, farmonhoi Prezidenti Jumhurii Tojikiston va digar sanadhoi meyoriyu huquqii Jumhurii Tojikiston iborat meboshad.
Moddai 2. Vazifahoi nazorati davlatii moliyavi
Vazifahoi nazorati davlatii moliyavi az inho iboratand:
tashkil va amaligardonii sanjish va taftishi ijroi qismi daromad va kharojoti bujethoi jumhuriyavi va mahalli, fondhoi davlati az rui hajm, sokhtor va tainoti maqsadnok, inchunin samarabakhshii mablagguzorii davlati va istifodai amvoli davlati;
tahlil namudani asosnokii qismhoi daromad va kharojoti loihai bujeti davlati va fondhoi davlati;
nazorati mablagguzorii sarivaqti va purrai barnomahoi davlatii sarmoyaguzori va ijtimoi, istifodai maqsadnoki mablaghoi az bujeti jumhuriyavi baroi rafi oqibathoi ofathoi tabiy judoshavanda, hamchunin nazorati taqsimi kumaki bashardustona va tekhnikie, ki Hukumati Jumhurii Tojikiston megirad;
nazorati qabul, istifoda va nigohdorii fondi davlatii metallhoi qimmatbaho va sanghoi qimmatbaho, ki qismi tarkibii zakhirahoi tilloyu asorii davlat meboshand;
sanjish va taftishi harakati qonuni va sarivaqtii mablaghoi bujeti davlati va fondhoi davlati dar bonkhoi davlati va digar muassisahoi moliyaviyu qarzi;
nazorati istifodai maqsadnoki zakhirahoi qarzi va sarmoyaguzorihoi khoriji, ki az jonibi Hukumati Jumhurii Tojikiston, inchunin az jonibi Bonki millii Tojikiston bo muvofiqai Hukumati Jumhurii Tojikiston jalb karda meshavand;
tahlili kambudihoi oshkorgardida dar nishondihandahoi tasdiqgardidai bujeti davlati va fondhoi davlati va tahiyai peshnihodhoe, ki ba rafi onho nigaronida shudaand;
taftish va tahlili faoliyati maqomothoe, ki vazifahoi nazorati moliyavii dokhiliidoraviro anjom medihand;
nazorati faoliyati moliyaviyu khojagidorii subekthoi davlatii khojagidori, inchunin tamini hifzi mablaghoi davlati va amvoli davlati az jonibi onho;
ba Prezidenti Jumhurii Tojikiston peshnihod namudani ittiloot va khulosaho oid ba natijahoi korhoi tahliliyu nazorati va dar borai ijroi bujeti davlatii soli siparishuda, inchunin hisoboti jambastii solona oid ba natijahoi taftish va sanjishhoi anjom dodashuda ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston.
Moddai 3. Prinsiphoi amali namudani nazorati davlatii moliyavi
Nazorati davlatii moliyavi dar asosi prinsiphoi qonuniyat, haqqoniyat, mustaqiliyat va oshkorbayoni ba roh monda meshavad.
Nazorati davlatii moliyavi ba standarthoi korhoi nazoratiyu taftishotie, ki dar amaliyai baynalmilali istifoda burda meshavand, asos meyobad.
BOBI II. MAQOMI NAZORATI DAVLATII MOLIYAVI DAR JUMHURII TOJIKISTON
Moddai 4. Maqomi nazorati davlatii moliyavi
Bo maqsadi amali namudani nazorati davlatii moliyavi az tarafi Prezidenti Jumhurii Tojikiston maqomoti nazorati davlatii moliyavi, (minbad «Maqomi nazorat»), tasis doda meshavad, ki on maqomi asosii nazorati davlatii moliyavi dar Jumhurii Tojikiston buda, dar nazdi Prezidenti Jumhurii Tojikiston hisobotdihanda meboshad.
Nizomnoma, sokhtor, tedod va fondi pardokhti muzdi mehnati Maqomi nazoratro Prezidenti Jumhurii Tojikiston tasdiq menamoyad.
Hangomi barrasii mavod oid ba natijai sanjishu taftishot, dar jalasahoi Maqomi nazorat akhborot, hisobot va tavzehoti rohbaron, shakhsoni mansabdori vazoratu idoraho va digar tashkilotu muassisahoi davlati shunida meshavand.
Moddai 5. Namudhoi faoliyati nazorati davlatii moliyavi
Dar jarayoni tatbiqi vazifahoi dar in Qonun zikrgardida va mutobiqi sanadhoi meyoriyu huquqii Jumhurii Tojikiston faoliyati sanjishiyu taftishoti, tahlili, ittilooti va digar namudhoi faoliyat anjom doda shuda, sistemai yagonai nazorati davlatii moliyavi ba faolyati moliyaviyu khojagii subekthoi khojagidorii davlaty, tashakkul va ijroi bujeti davlati istifodai amvoli davlati dar jumhuri tamin karda meshavad, ki on chunin namudhoi nazoratro peshbini menamoyad:
– guzaronidani taftishhoi kompleksi va sanjishhoi mavzui oid ba ijroi bujethoi jumhuriyavi va mahalli, fondhoi davlati, az jumla baroi nigoh doshtani maqomoti hokimiyat va idorakunii davlatii Jumhurii Tojikiston, khizmatrasonii qarzi dokhili va khorijii Jumhurii Tojikiston, istifodai kumaki khorijie, ki az jonibi Hukumati Jumhurii Tojikiston, yo bo kafolati on girifta meshavad, mablagguzorii tashkilot va muassisahoi davlatii dar khorija amalkunanda, inchunin istifoda va hifzi amvoli davlati;
– tashkili taftishhoi kompleksi va sanjishhoi mavzuii faoliyati moliyaviyu khojagii subekthoi khojagidorii davlati;
– guzaronidani sanjishhoi mavzui oid ba masalahoi qabul, istifoda va nigohdorii fondi davlatii metallhoi qimmatbaho va sanghoi qimmatbaho, ki qismi zakhirahoi tilloyu asori davlat meboshad;
– doir namudani sanjishho oidi khizmatrasonii mablaghoi bujethoi jumhuriyavi va mahalli az jonibi Bonki millii Tojikiston, bonkhoi davlati va tijorati;
– guzaronidani sanjishho oid ba khizmatrasonii qarzi davlatii Jumhurii Tojikiston az jonibi Bonki millii Tojikiston;
– ba Prezidenti Jumhurii Tojikiston peshnihod namudani ittilooti semoha oid ba natijahoi faoliyati nazorati va tadbirhoi nisbati onho andeshidashuda.
Moddai 6. Tashkil va banaqshagirii faoliyati nazorati
Faoliyati nazorati dar asosi naqshahoi dusolai taftishotii kompleksi va naqshahoi solonai sanjishhoi mavzui, ki binobar zarurati tamini nazorati sistemavii hamajonibai istifodai vositahoi davlati va amvoli davlati, bo nazardoshti hamai samthoi faoliyati taftishoti tartib doda shudaast, sozmon doda meshavad.
Banaqshagiri dar asosi meyorhoi tekhnikiyu iqtisodi, standarthoi nazorati va taftishoti, dasturhoi metodi anjom doda meshavad. Naqshai taftishot va sanjishhoi mavzui az jonibi Prezidenti Jumhurii Tojikiston tasdiq karda meshavad.
CHorabinihoi nazoratii gayrinaqshavi bo dasturi Prezidenti Jumhurii Tojikiston, yo hangomi darkhosti maqomoti hifzi huquq az rui parvandahoi jinoyatii ogozgardida dar asosi farmoni rohbariyati Maqomi nazorat guzaronida meshavand.
Sanjishi mavzuii sohibkoroni infirodi va shakhsoni huquqii gayridavlati oid ba giriftan, guzaronidan yo istifodai mablaghoi davlati, fondhoi davlati, qarzhoi az tarafi Hukumati Jumhurii Tojikiston va yo bo kafolati u jalbshavanda az jonibi maqomoti nazorati davlatii moliyavi mutobiqi talaboti Qonuni Jumhurii Tojikiston «Dar borai sanjishi faoliyati subekthoi khojagidor dar Jumhurii Tojikiston» tanho oid ba hamin mablagho ba amal barovarda meshavad. Sanjishi faoliyati shakhsoni huquqii davlati bo tartibi muqarrarnamudai Qonuni mazkur tatbiq karda meshavad.
BOBI III. VAKOLATHOI MAQOMI NAZORAT
Moddai 7. Doirai tatbiqi vakolathoi nazoratii maqomi nazorat
Baroi ijroi vazifahoi ba zimmaash guzoshtashuda, Maqomi nazorat huquq dorad, ki taftishot va sanjishho doir namoyad, inchunin samarabakhshii istifodai mablagho va amvoli davlatiro dar hamai maqomoti davlati, tashkilotu muassisaho va korkhonahoi davlatii Jumhurii Tojikiston anjom dihad.
Vakolathoi nazorati hamchunin nisbati maqomoti hokimiyati davlati dar mahalho, shakhsoni voqei va huquqi, sarfi nazar az shakli molikiyat, agar onho mablaghoro az bujeti davlati girand, ba vositai surathisobho guzaronand yo istifoda barand, molikiyati davlatiro istifoda yo idora namoyand, tatbiq megardad.
Taftishot na ziyoda az yak bor dar du sol va sanjishhoi mavzui mutobiqi naqshai solonai tasdiqgardida dar mahalli joygirshavii obekti taftishshavanda dar asosi farmoni rohbariyati Maqomi nazorat dar borai guzaronidani taftishot yo sanjish anjom doda meshavad.
Sanjishhoi mavzui digar subekthoi khojagidori, sarfi nazar az shakli molikiyatashon, dar qismati giriftan, ba vositai surathisobho guzarondan yo istifodai mablaghoi bujeti davlati az jonibi onho, ijroi farmoishi davlati va istifodai amvoli davlati, dar holathoe guzaronida meshavad, ki in sanjishho binobar zarurati doir namudani sanjishi mutaqqobila az rui dalelhoi mushakhkhas ba miyon omadand.
Monea ba faoliyati kormandoni Maqomi nazorat dar doirai vakolathoi dodashuda, tasirrasoni ba onho bo maqsadi qabuli qaror ba manfiati in yo on taraf, amali zurovari, hamjunin tuhmat yo pahn namudani malumoti tahrifshuda oid ba ijroi uhdadorihoi khizmatii onho tibqi qonunguzorii Jumhurii Tojikiston boisi ba javobgari kashidan megardand.
Moddai 8. Peshnihodi ittiloot bo darkhosti maqomi nazorati davlatii moliyavi
Hamai maqomi jumhuriyavy va mahallii hokimiyati davlati va idorakunii Jumhurii Tojikiston, Bonki millii Tojikiston, korkhonayu muassisa va tashkilothoi davlati, inchunin digar shakhsoni voqeiyu huquqi vazifadorand vobasta ba darkhosti Maqomi nazorat oid ba taftishotu sanjishhoi guzaronidaistoda ittilooti zaruriro peshnihod namoyand.
Bonkhoi hamai sathho vazifadorand dar khususi harakati mablaghoi pulii davlati, tavassuti hisobnomahoi mizojon, sarfi nazar az shakli molikiyatashon, ba Maqomi nazorat ittilooti zaruri peshnihod namoyand.
Hangomi guzaronidani taftishotu sanjishho Maqomi nazorat az korkhonaho, muassisaho, tashkilotho va bonkho tibqi Qonuni mazkur ittiloot va nuskhai hujjathoro megirad. Hamai shakhsoni voqei va huquqi vazifadorand tasdiqi hujjatii amaliyoti guzaronidashuda, malumotnomaho va nuskhahoi hujjathoro oid ba in amaliyotho va hisobho, peshnihod kunand.
Rad namudan va sarkashii shakhsoni mansabdor va alohidai maqomoti dar bolo zikrgardida, korkhonaho, muassisaho va tashkilotho az peshnihodi sarivaqtii ittiloot yo hujjathoi zaruri bo darkhosti Maqomi nazorat, hamchunin didayu donista peshnihod namudani ittilooti bardurug, mutobiqi qonunguzorii Jumhurii Tojikiston boisi ba javobgari kashidan megardad.
Moddai 9. Taftishhoi kompleks va sanjishkhoi mavzui
Taftishhoi kompleksi va sanjishhoi mavzui mutobiqi naqshahoi tasdiqgardida dar mavqei joygirshavii obekti taftishshavanda anjom doda meshavad.
Oid ba natijahoi taftish va sanjishhoi guzaronidashuda sanad tahiya megardad, ki dar on asos, maqsad, mavzu, obekti taftishshavanda, nomgui hujjatho va obekthoi omukhtashuda, nomgui hujjathoi dastrasnagardida, malumot oid ba norasoiho, ziyon va zarari oshkorshuda, inchunin tavsiyaho oid ba andeshidani tadbirho bahri rafi kambudihoi oshkorgadida darj karda meshavand.
Rohbari obekti taftishshavanda dar muhlati se ruz vazifador ast, ki bo sanadi taftish yo sanjish shinos shuda, ba on imzo guzorad. Hangomi bo kambudihoi oshkorshudai rafti taftish va sanjish rozi nabudani shakhsi mansabdori masul, sanad bo zikri mavjudiyati erodho va yo etiroz imzo karda meshavad. Dar surati az jonibi shakhsi mansabdor rad namudani shinosoi bo sanad yo imzoguzori ba on, taftishkunanda boyad bo zikri sana va holathoi rad bo ishtiroki shohidon dar sanad sabti dakhldor guzorad.
Hangomi guzaronidani taftish yo sanjish shakhsoni taftishgar ba faoliyati amaliyu khojagii obekti taftishshavanda naboyad dakholat kunand, inchunin khulosahoi khudro to anjomi taftish (sanjish) va barasmiyatdarorii on dar shakli sanad (khulosa) oshkor namoyand.
Malumote, ki ba taftishgaron va shakhsoni jalbshuda dar charayoni taftish va sanjish dastras gardidaast, naboyad ba maqsadhoi shakhsi istifoda burda shavad.
Moddai 10. Taftishi ijroi bujeti davlati va istifodai fondhoi davlati
Dar rafti ijroi bujeti davlati taftish va tahlili faoliyati maqomoti andoz, gumruk, khazinadori, moliyavi, bonki va digar maqomothoi idorakunii davlati jihati az jonibi onho purra va sari vaqt tamin namudani jamovarii voridoti andozi va gayriandozi ba bujet, inchunin nazorati kharojoti voqeii mablaghoi bujeti anjom doda meshavad. Dar muqoisa bo nishondihandahoi tasdiqgardidai bujeti davlati tahlili onho guzaronida shuda, hangomi oshkor namudani kambudiho, baroi rafi onho peshnihod irsol karda meshavad. (Q JT az 12.01.2010s, №583).
Inchunin tashakkul va istifodai samarabakhshi mablaghoi fondhoi davlati tahti nazorat qaror doda meshavad.
Moddai 11. Nazorati vazi qarzi davlatii dokhili va khorijii Jumhurii Tojikiston
Nazorati vazi qarzi davlatii dokhili va khoriji ba tavri zayl anjom doda meshavad:
idorakuni va khizmatrasonii qarzhoi davlatii dokhili va khorijii Jumhurii Tojikiston;
qonuni, maqsadnok va samarbakhsh budani istifodai qarzhoi khoriji, grantho, kumakhoi bashardustona va tekhnikie, ki Hukumati Jumhurii Tojikiston megirad, inchunin qarzhoe, ki subekthoi khojagidori bo kafolati davlat megirand;
dodani qarzhoi davlati va kafolati davlati, inchunin ba ikhtiyori davlatho va tashkilothoi khoriji bepodosh dodani vositahoi davlati.
Moddai 12. Nazorati kharojoti mablagho az jonibi namoyandagiho va muassisahoe, ki dar khorija faoliyat dorand
Nazorati kharojoti mablaghoi davlati dar tashkilotho, namoyandagiho va muassisahoi davlatie, ki dar khorija amal mekunand va az bujeti davlati mablagguzori megardand, vobasta ba hajm, tarkib, tainoti maqsadnok va muvofiqi matlab budani kharojoti onho, anjom doda meshavad.
Moddai 13. Nazorati faoliyati sarmoyaguzory
Faoliyati maqomoti hokimiyati idorakuni va subekthoi khojagidorii davlati oidi muvofiqi maqsad istifoda gardidani mablaghoe, ki baroi sarmoyaguzori ba iqtisodiyot, az jumla baroi bunyod va rushdi korkhonahoi gayridavlati peshbini shudaand, nazorat karda meshavad.
Moddai 14. Taftishi voridoti mablagho ba bujeti davlati az ikhtiyordori va idorakunii molikiyati davlati va istifodai maqsadnoki onho
Taftishi voridoti mablaghoi bujeti davlati az faoliyati zayl badastovardashuda va istifodai maqsadnoki onho anjom doda meshavad:
– az ikhtiyordori va idorakunii amvoli davlati (az jumla khususigardoni, furukhtan yo ijorai on), daromadho az dividendi sahmiyahoi davlati;
– az istifodai zakhirahoi tabiy.
Moddai 15. Nazorat dar sohai faoliyati bonki
Faoliyati bonkhoi davlaty va tijoraty dar qismi khizmatrasonii mablaghoi bujeti davlati, fondhoi davlaty va qarzi davlatii Jumhurii Tojikiston nazorat karda meshavad.
Moddai 16. Hamkori bo digar maqomoti nazoratii Jumhurii Tojikiston
Vazorathoi korhoi dokhili va moliya, Kumitai davlatii amniyati milli, Bonki millii Tojikiston, Kumitai andozi nazdi Hukumati Jumhurii Tojikiston va Hadamoti gumruki nazdi Hukumati Jumhurii Tojikiston va digar maqomoti davlati hangomi guzaronidani sanjishu taftishot: (Q JT az 12.01.2010s, №583).
– ba faoliyati Maqomi nazorat musoidat menamoyand;
– bo Maqomi nazorat zarurat va mutobiqi maqsad budani guzaronidani taftish va sanjishi faoliyati moliyaviyu khojagii subekthoi khojagidorii davlatiro (yo bo ishtiroki davlatro) peshaki muvofiqa mekunand;
– tatbiqi vazifahoi nazoratii khudro, ki bo zarurati tashkili guzaronidani sanjish va taftish aloqamandand, bo Maqomi nazorat hamohang mesozand.
Maqomoti hifzi huquq, ki oid ba mavodi taftish va sanjishi ba onho peshnihodshuda chorabinihoi taftishoti anjom medihand, boyad oid ba tadbirhoi andeshidashuda ba Maqomi nazorat ittiloot peshnihod namoyand.
Hangomi peshburdi faoliyati nazoratiyu taftishoti dar doirai salohiyatash, Maqomi nazorat huquq dorad baroi ishtirok dar chorabinihoi naqshvii khud maqomoti nazoratii zikrgardida va namoyandagoni onho, inchunin dar asosi shartnoma khadamoti gayridavlatii auditori va mutakhassisoni alohidaro jalb namoyad.
Moddai 17. Peshnihodot va nishondodhoi nazorati
Dar borai natijai chorabinihoi nazoratii guzaronidashuda va barrasii mavodi taftishotu sanjishho ba maqomoti hokimiyat va idorakunii davlatii Jumhurii Tojikiston peshnihodot va ba rohbaroni korkhonayu muassisa va tashkilothoi taftishshavanda jihati andeshidani tadbirho oid ba rafi kambudihoi oshkorgardida, jubroni ziyoni ba davlat rasonidashuda va jalbi shakhsoni gunahgor ba jazohoi intizomi va moddi, nishondodhoi khatti ravon karda meshavand.
Dar surati oshkor namudani duzdii mablagho yo molu mulki davlati, hangomi guzaronidani taftish yo sanjish, inchunin digar nishonahoi jinoyat va suiistifoda, dar davomi panj ruzi pas az barrasii onho, mavodi taftish yo sanjish jihati barrasii minbada va qabuli qaror nisbati onho ba maqomoti prokuratura irsol karda meshavad.
Peshnihodot va nishondodhoi khattii nazorati boyad dar muhlathoi dar on zikrgardida va yo agar in muhlatho zikr nashuda boshand, dar davomi 20 ruzi giriftani onho barrasi gardand. Tashkilot va muassisae, ki nishondodhoi khatti giriftaand, boyad oidi tadbirhoi andeshidashuda jihati rafi kambudihoi dar onho zikrgardida, ittiloot dihand.
Hangomi ijro nakardan yo ijroi nomatlubi peshnihodot va nishondodhoi nazorati, dar in bora muvofiqi tartibi muqarrarnamudai qonunguzori baroi andeshidani chorahoi dakhldor ba maqomoti prokuraturai Jumhurii Tojikiston ittiloot firistoda meshavad.
Bozkhond, vorid namudani tagyirot va bekor kardani peshnihodot va nishondodhoi khatti az jonibi rohbariyati Maqomi nazorat anjom doda meshavad.
BOBI IV. HUQUQ VA MASULIYATI KORMANDONI MAQOMI NAZORAT
Moddai 18. Huquq va vakolathoi kormandon
Kormandon va shakhsoni mansabdori Maqomi nazorat dar doirai vakolathoi ba onho dodashuda huquq dorand:
– dar tashkilothoi taftishshavanda hujjathoi puli, muhosibavi va digar hujjathoi marbut ba mavzui taftish, mavjudiyati voqeii mablaghoi puli, kogazhoi qimmatnok, arzishhoi moddi va istifodai durusti onhoro sanjand;
– tibqi tartibi muqarrargardida az maqomoti jumhuriyavii idorakuni, maqomoti hokimiyati davlati dar mahalho (hukumatho), maqomoti khudidorai mahalli, korkhonayu muassisahoi davlati, inchunin digar korkhonayu muassisa va tashkilothoe, ki mablaghoi davlati yo amvoli davlatiro istifoda mebarand, malumoti baroi anjom dodani faoliyatashon zaruriro darkhost namoyand;
– az shakhsoni mansabdor, shakhsoni az nigohi moddi masul va digar shakhsoni tashkilothoi taftishshavanda oid ba masalahoi dar jarayoni taftish (sanjish) ba miyon omada, tavzehot, az jumla tavzehoti khatti girand;
– az rohbaroni tashkilothoi taftishshavanda guzaronidani bahisobgirii hatmii amvolro talab namoyand;
– hangomi oshkor namudani dalelhoi duzdi, suiistifoda az vazifa va vayron shudani amvol, oshkor namudani fireb, sokhtakori va yo digar namudhoi suiistifoda khazinaho, binohoi khazinadori, anborho, boygoniho va digar joyhoi zaruriro muhr guzorand, hujjathoi zaruriro girand va dar choi girifti onho sanadi giriftan, ruykhat va nuskhai hujjathoi giriftashudaro guzorand;
– hangomi oshkor namudani khulosahoi gayriobektivi, ki az jonibi auditor yo tashkiloti auditori doda shudaast, oid ba bozkhondi litsenziyai peshburdi faoliyati auditorii onho taklifho peshnihod namoyand;
– ba maqomoti jumhuriyavii idorakuni va maqomoti hokimiyati davlati dar mahallho (hukumatho), ba rohbaroni korkhonayu muassisa va tashkilothoi taftishshavanda baroi andeshidani tadbirho jihati rafi kambudihoi oshkorshuda, jubroni ziyoni ba davlat rasonidashuda va jarimabandii shakhsoni mansabdore, ki ba istifodai gayrimaqsadnoki mablaghoi davlati roh dodaand, mutobiqi sanadhoi meyoriyu huquqii Jumhurii Tojikiston peshnihodot yo nishondodhoi khatti irsol namoyand.
Bo maqsadi jubroni ziyoni ba davlat rasonidashuda, ki dar jarayoni taftish yo sanjishi obekti taftishshavanda oshkor gardidaast, kormandoni Maqomi nazorati davlatii moliyavi huquq dorand, tavassuti shakhsoni seyum (maqomi moliyavi, bonk yo digar muassisai moliyaviyu qarzi) ogohinoma (farmoish) irsol namoyand to korkhona, muassisa va tashkilotro vazifador sozad, ki pardokhti mustaqimi mablagi dakhldorro dar muhlati na dertar az 30 ruz pas az giriftani ogohinoma ba bujeti dakhldor anjom dihad.
Rohbaroni obekthoi taftishshavanda vazifadorand baroi faoliyati taftishgaron, ki taftish yo sanjishro anjom medihand, sharoiti musoid faroham ovarand, baroi onho bino, vositahoi aloqa judo kunand va ijroi korhoro vobasta ba korguzori tamin namoyand.
Moddai 19. Masuliyati kormandoni Maqomi nazorat
Kormandoni Maqomi nazorat baroi vayron kardani tartibi muqarrargardidai peshburdi taftish va sanjish, oshkor va pahn namudani natijahoi taftish va sanjishi guzaronidaashon, inchunin sirri davlati, bonki va yo sirri digari qonunan hifzshavanda, ki dar jarayoni faoliyatashon baroi onho muayyan gardidaast, inchunin suiistifoda az mansab mutobiqi qonunguzorii Jumhurii Tojikiston javobgar meboshand javobgarii zikrgardida nisbat ba hamin kormandon metavonad hamchunin pas az qati khizmati davlati niz tatbiq gardad.
Arzu shikoyatho nisbati amaliyoti gayriqonunii kormandoni Maqomi nazorat mutobiqi qonunguzorii amalkunandai Jumhurii Tojikiston qabul va barrasi megardand.
BOBI V. MUQARRAROTI HOTIMAVI
Moddai 20. Vazi huquqii kormandoni Maqomi nazorat
Qabul va az kor ozod namudani kormandoni Maqomi nazorat dar asosi shartnomai (qarordodi) mehnati surat megirad.
Kormandoni Maqomi nazorat dar holathoi zerin az vazifa ozod karda meshavand:
a) ba okhirrasii muhlati shartnoma (qarordodi) mehnati;
b) arizai shakhsi dar borai ozod namudan az kor;
v) rasidan ba sinnu soli nihoii dar khizmati davlati budan;
g) ijro nakardan yo ijroi nomatlubi uhdadorihoi khizmati, va suiistifoda az on;
d) ba quvvai qonuni daromadani hukmi sud nisbati onho;
e) badi etibor paydo namudani qarori sud dar borai gayri qobili amal donistani onho;
j) gum kardani shahrvandii Jumhurii Tojikiston;
z) dar digar holathoi peshbininamudai Kodeksi mehnati Jumhurii Tojikiston.
Kormandoni Maqomi nazorat huquq nadorand:
– ba faoliyati sohibkori shakhsan yo tavassuti miyonaravon mashgul shavand, inchunin dar nazdi shakhsoni seyum oid ba masalahoi vobasta ba faoliyati khizmatii onho shakhsi vakolatdor boshand;
– mustaqilona yo tavassuti miyonaravon dar idorai subekthoi khojagidori ishtirok namoyand. Kormandoni Maqomi nazorat nametavonand ba maqomoti namoyandagi intikhob shavand, ba digar faoliyati muzdnok, ba istisnoi faoliyati ilmivu omuzgori va ejodi mashgul shavand.
Moddai 21. Mablagguzorii faoliyati Maqomi nazorat
Mablagho baroi tamini faoliyati Maqomi nazorat dar bujeti jumhuriyavi bo satri alohida peshbini karda meshavand.
Moddai 22. Taminoti moddi va ijtimoii kormandoni Maqomi nazorat
Davlat jihati taminoti moddi va ijtimoii kormandoni Maqomi nazorat chorahoi zaruriro meandeshad. Maoshi vazifavii kormandoni Maqomi nazorat az jonibi Prezidenti Jumhurii Tojikiston muqarrar karda meshavad.
Ilovapuliho ba maoshi vazifavii kormandon tibqi tartib va andozae, ki baroi kormandoni Dastgohi ijroiyai Prezidenti Jumhurii Tojikiston muayyan gardidaast, muqarrar karda meshavand.
Nisbat ba kormandoni Maqomi nazorat tartibi khizmatrasonii tibbi, sanatoriyu osoishgohi, maishi va naqliyot, ki baroi kormandoni Dastgohi ijroiyai Prezidenti Jumhurii Tojikiston muqarrar gardidaast, tatbiq karda meshavad.
Moddai 23. Robitahoi baynalmilali
Maqomi nazorat bo palatahoi bahisobgiri va nazorat, maqomoti nazorati davlatii moliyavii kishvarhoi khoriji va ittihodiyahoi baynalmilalii onho robitaho barqaror namuda, baroi hamkori bo onho sozishnomaho mebandad.
Moddai 24. Ittiloot oid ba faoliyati Maqomi nazorat
Maqomi nazorat dar borai faoliyati khesh, ki metavonad nashr gardad, ba vositahoi akhbori umum ittiloot peshnihod menamoyad.
Maqomi nazoratbo darkhosgi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston oid ba natijai sanjishhoi mushakhkhasi doirgashta malumoti purra peshnihod menamoyad.
Mavodi natijahoi sanjish, ki ba hifzi sirri davlati aloqamandand, ba Prezidenti Jumhurii Tojikiston peshnihod karda meshavand.
Moddai 25. Tartibi mavridi amal qaror dodani Qonuni mazkur
Qonuni mazkur pas az intishori rasmiash mavridi amal qaror doda shavad.
Prezidenti
Jumhurii Tojikiston E. RAHMONOV
sh. Dushanbe, 2 dekabri soli 2002,
№66
QARORI
MAJLISI NAMOYANDAGONI
MAJLISI OLII JUMHURII TOJIKISTON
Oidi qabul namudani Qonuni Jumhurii Tojikiston
«Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston»
Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikistonqaror mekunad:
- Qonuni Jumhurii Tojikiston «Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston» qabul karda shavad.
- Hukumati Jumhurii Tojikiston:
– ba Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar khususi ba Qonuni mazkur mutobiq gardonidani qonunguzorii amalkunanda taklifho peshnihod namoyad;
– Qarorhoi khudro ba Qonuni mazkur mutobiq gardonad.
Raisi Majlisi namoyandagoni Majlisi
Olii Jumhurii Tojikiston S.HAYRULLOEV
sh. Dushanbe, 17 apreli soli 2002,
№615
QARORI
MAJLISI MILLII
MAJLISI OLII JUMHURII TOJIKISTON
Oidi Qonuni Jumhurii Tojikiston «Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston»
Majlisi millii Majlisi Olii Jumhurii Tojikiston Qonuni Jumhurii Tojikistonro «Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston» barrasi namuda,qaror mekunad:
Qonuni Jumhurii Tojikiston «Dar borai nazorati davlatii moliyavi dar Jumhurii Tojikiston» jonibdori karda shavad.
Raisi Majlisi millii Majlisi
Olii Jumhurii Tojikiston M.UBAYDULLOEV
sh. Dushanbe, 12 noyabri soli 2002,
№ 321
