Комрон.инфо
Moddai 37. Nazorati kamerali
- Nazorati kamerali shakli nazorati andoz buda, az jonibi maqomoti andoz dar asosi omuzish va tahlili hisoboti andozi peshnihodnamudai andozsuporanda, malumoti maqomi vakolatdor va digar hujjatho dar mahalli joygirshavii maqomoti andoz anjom doda meshavad. Nazorati kamerali qismi tarkibii nizomi idorakunii khavfho meboshad.
- Nazorati kamerali az jonibi kormandoni vakolatdori maqomoti andoz tibqi vazifahoi khizmatii onho be yagon qarori makhsusi (amrnomai) rohbari maqomoti andoz amali karda meshavad.
- Dar holate, ki agar dar jarayoni nazorati kamerali vayronkunihoi ehtimolii qonunguzorii andoz oshkor shavand, ba andozsuporanda ogohinoma bo talabi dar muhlati 5 ruzi kori peshnihod kardani tavzehot, hujjatho va (yo) ijro namudani digar uhdadorihoi muqarrarnamudai Kodeksi mazkur firistoda meshavad.
- Agar huquqvayronkunihoe, ki dar natijai nazorati kamerali oshkor shudaand, boisi tagyir yoftani mablagi uhdadorii andozi andozsuporanda shavand, kormandi maqomoti andoz, ki nazorati kameraliro amali namudaast, uhdador ast sanadi nazorati kamerali tartib dihad.Tartib dodani sanadi nazorati kamerali va qabuli qarori maqomoti andoz az rui natijahoi on bo shakli muayyannamudai Kodeksi mazkur baroi sanjishhoi hujjatii andoz amali karda meshavand.
- Nazorati kamerali az jumla oid ba masalahoi zerin anjom doda meshavad:
-mutobiqat bayni malumotu hujjathoi peshnihodnamudai andozsuporanda va malumotu hujjathoe, ki dar maqomoti andoz mavjudand;
-baqaydgiri ba sifati suporandai andoz az arzishi ilovashuda;
-qonuni budani istifodai nizomhoi andoz;
-qonuni budani istifodai imtiyozhoi andoz.
