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Obekti andozbandi va manbai andoz

Moddai 300-i Kodeksi Andoz. Obekti andozbandi va manbai andoz

  1. Obekti andozbandii andozi yagona qitai zamini istehsolkunandai mahsuloti kishovarzi meboshad, ba istisnoi zaminhoi az andozi yagona ozod.
  2. Manbai andoz masohati qitai zamini judokardashuda (istifodashavanda) meboshad.
  3. Uhdadorii andoz oid ba andozi yagona az natijahoi faoliyati khojagii istehsolkunandai mahsuloti kishovarzi vobastagi nadoshta, dar shakli pardokht baroi masohati zaminivobastashuda muqarrar karda meshavad.
  4. Daromadi umumii suporandai andozi yagona baroi soli taqvimii guzashta dar asosi usuli kassavi bo hamon tartibi baroi suporandagoni andozi nizomi soddakardashuda muqarrarshuda muayyan karda meshavad.
  5. Hangomi guzarish az andozi yagona ba nizomi umumii andozbandi va guzarishi baraksi on qoidahoi guzarish baroi suporandagoni andozi nizomi soddakardashudae, ki dar moddai 297 Kodeksi mazkur muqarrar shudaand, istifoda burda meshavand.
  6. Suporandagoni andozi yagona, ki oid ba navhoi alohidai daromadho va faoliyat nizomhoi digari andozro istifoda mekunand, hisobi daromadho va kharojotro dar asosi chunin nizomhoi andozbandi alohida pesh mebarand.
  7. Andozsuporandagon uhdadorand bahisobgirii andozii khudro, ki baroi hisob namudani daromadi umumi dar soli taqvimi zarur ast, dar asosi malumoti bahisobgirii muhosibi pesh barand. Andozsuporandagon metavonand bahisobgirii daromadho va kharojotro baroi maqsadhoi andozbandi dar kitobi daromadho va kharojoti subekthoi sohibkorii khurd – istehsolkunandagoni mahsuloti kishovarzi, ki shakl va tartibi pur kardani on az jonibi Vazorati moliyai Jumhurii Tojikiston dar muvofiqa bo maqomi vakolatdori davlati tasdiq karda meshavand, pesh barand.
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