Ozod kardan az andoz

Moddai 169-i Kodeksi Andoz. Ozod kardan az andoz

1. Ozod kardan az andoz az arzishi ilovashuda manoi onro dorad, ki tahvili molho, ijroi korho va khizmatrasonihoi az andoz az arzishi ilovashuda ozodkardashuda amaliyoti andozbandishavanda nameboshand va arzishi onho az jonibi andozsuporanda ba amaliyoti andozbandishavanda dokhil karda nameshavad, voridoti az andoz az arzishi ilovashuda ozodkardashuda boshad, ba arzishi voridoti andozbandishavanda dokhil karda nameshavad. Hamzamon, mutanosiban arzishi chunin tahvili molho, ijroi korho, khizmatrasoniho va chunin voridoti molho baroi az jonibi andozsuporanda tibqi moddai 181 Kodeksi mazkur hisob kardani andoz az arzishi ilovashuda asos shuda nametavonad.
2. Tahvili molho (ba gayr az sodiroti molho), ijroi korho va khizmatrasonihoi zerin, ki dar Jumhurii Tojikiston anjom doda shudaand, az andoz az arzishi ilovashuda ozod meboshand:

1) Furush, suporidan yo ijorai molu mulki gayrimanqul, ba gayr az:

a) furush yo suporidani binoi mehmonkhonaho yo manzilgoh baroi istirohatkunandagon;

b) furush yo suporidani binohoi istiqomatii navi sokhtashuda;

v) furush yo ijorai molu mulki gayrimanqul, ki baroi maqsadhoi sohibkori istifoda burda meshavad, ba istisnoi furush yo suporidan mutobiqi moddai 165 Kodeksi mazkur.

2) Hizmatrasonihoi alohidai moliyavi bar ivazi podoshpuli, ki nomgui onhoro Vazorati moliyai Jumhurii Tojikiston dar muvofiqa bo Bonki millii Tojikiston va maqomi vakolatdori davlati muayyan menamoyad, az jumla molu mulki moddii istehlokshavanda tibqi amaliyoti ijorai moliyavi (lizing) (az jumla havopaymoho), ki mutobiqi moddai 15 Kodeksi mazkur anjom doda meshavad, ba istisnoi molu mulki gayrimanqul, avtomashinahoi sabukrav va mebel.

3) Tahvili puli milli va (yo) asori khoriji (ba gayr az maqsadhoi numizmati), inchunin kogazhoi qimatnok.

4) Hizmatrasonihoi dini va marosimi az jonibi tashkiloti dini.

5) Hizmatrasonii tibbii muassisahoi davlati, ba istisnoi khizmatrasonihoi yo kosmetologi, dandonpizishki va sanatoriyu kurorti.

6) Hizmatrasonihoi zerini muassisahoi davlatii az hisobi bujeti davlati mablagguzorishavanda dar sohai maorif (dar holati mavjud budani ijozatnoma, agar on zarur boshad):

a) tahsiloti tomaktabi;

b) tahsiloti ibtidoi, umumii asosi va miyonai umumi;

v) tahsiloti ibtidoii kasbi va miyonai kasbi;

g) tahsiloti olii kasbi;

d) tahsiloti kasbii bad az muassisai olii talimi;

e) tahsiloti ilovagi va makhsus.

7) Roygon suporidani (dast kashidan az) molho ba manfiatidavlat, tahvili molho, ijroi korho va khizmatrasoniho ba sifati kumaki bashardustona.

8) Tahvili molho, ijroi korho, khizmatrasonihoe, ki bevosita az jonibi muassisahoi ijroi jazoi jinoyatii Jumhurii Tojikiston yo korkhonahoi davlatie, ki ba sistemai ijroi jazoi jinoyatii Jumhurii Tojikiston shomiland, istehsol namudaand (ijro kardaand, khizmat rasonidaand).

9) Tahvili mahsuloti makhsusi istifodai infirodi baroi mayubon muvofiqi nomgue, ki az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavad.

1. Tahvili metallhoi qimatbaho va sanghoi qimatbaho, masnuoti zargari az metallhoi qimatbaho va sanghoi qimatbaho, alyuminiyi avvaliya, konsentrati metallho, madanhoi moli, ohanporai metallhoi siyoh va ranga, metallhoi digari dar Jumhurii Tojikiston istehsolshavanda, pilla, nakhi pakhta, kalobai pakhta, pakhtai korkardnashuda, az jumla baroi sodirot, az andoz az arzishi ilovashuda ozod karda meshavad. (QJT az 18.03.15s., №1188)
2. Namudhoi zerini voridot az andoz az arzishi ilovashuda ozod karda meshavand:

-voridoti puli milli va (yo) asori horiji (ba gayr az maqsadhoi numizmati), inchunin kogazhoi qimatnok;

-voridoti metallhoi qimatbaho va sanghoi qimatbaho az jonibiBonki millii Tojikiston va Vazorati moliyai Jumhurii Tojikistonbaroi Hazinai davlatii sarvatho;

-voridoti molhoe, ki roygon ba maqomoti davlatii Jumhurii Tojikiston doda meshavand, voridoti molho ba sifati kumaki bashardustona, voridoti molhoe, ki ba tashkilothoi ehsonkori ba maqsadi rafi oqibathoi ofathoi tabii, sadama va falokatho roygon doda meshavand;

-voridoti tekhnikai tainoti kishovarzi, tajhizoti istehsoliyu tekhnologi va masnuoti takmilii (komplektii) onho, ki majmui yagonai tekhnologiro tashkil medihand. Nomgui tekhnikai tainoti kishovrzi, tajhizoti istehsoliyu tekhnologi va masnuoti takmili ba on mutobiqi nomgui molhoi faoliyati iqtisodii khoriji az jonibi Hukumati Jumhurii Tojikiston tasdiq karda meshavad;

-voridoti doruvorii tibbi, tajhizoti tibbi, farmasevti va asbobhoi tibbi muvofiqi nomgui muayyannamudai Hukumati Jumhurii Tojikiston;

-voridoti molhoe, ki baroi tatbiqi loihahoi sarmoyaguzorii Hukumati Jumhurii Tojikiston dar doirai mablaghoi sozishnomahoi granti (qarzi) amali meshavand;

-voridoti molho baroi sokhtmoni obekthoi makhsusan muhim, ki nomgui onhoro Hukumati Jumhurii Tojikiston muayyan menamoyad; (QJT az 18.03.15s., №1188)

– voridoti tajhizotu tekhnika va mavodi sokhtmonii inshooti sayyohi (az jumla mehmonkhona, osoishgoh va istirohatgohhoi tabobati, markazhoi sayyohi va digar inshooti sayyohi). Ruykhati inshooti sayyohi, nomguy, miqdori tajhizotu tekhnika va mavodi sokhtmonii voridshavanda az jonibi Hukumati Jumhurii Tojikiston tasdiq karda meshavad;  (QJT az 30.05.17 s., №1423)

-voridoti molho (ba istisnoi molhoi zeraksizi) tibqi nomguy va hajmi muayyankardai Hukumati Jumhurii Tojikiston, ki bevosita istehsolkunandagonbaroi istehsoli alyuminiyi avvaliya anjom medihand;

-voridoti alyuminiyi avvaliya;  (QJT az 14.11.16 s., №1367)

– voridoti tekhnikai  harbi, agregathoi asosi, siloh, lavozimoti jangi va dastgohhoi parvozkunandai tainoti mudofiavidoshta, inchunin arzishi khizmatrasonii tamir va qismhoi ehtiyoti ba onho;  (QJT az 28.12.13s., №1046); (QJT az 14.11.16 s., №1367)

-voridoti mahsuloti makhsusi istifodai fardi baroi mayubon muvofiqi nomgue, ki az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavad.