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PALATAI HISOBI JT

QONUNI JUMHURII TOJIKISTON DAR BORAI PALATAI HISOBI JUMHURII TOJIKISTON 

(Akhbori majlisi Olii Jumhurii Tojikiston, soli 2011, №6, mod. 460; Qonuni JT az 30.05.2017 s., №1425; az 30.05.2017 s., №1426)

Qonuni mazkur masalahoi vobasta ba vazi huquqi, vakolat, sokhtori tashkili, vazifa, huquq va uhdadorihoi Palatai hisobi Jumhurii Tojikistonro ba tanzim medarorad.

BOBI 1. MUQARRAROTI UMUMI

Moddai 1. Palatai hisobi Jumhurii Tojikiston

  1. Palatai hisobi Jumhurii Tojikiston (minbad – Palatai hisob) maqomi olii nazorati moliyavii Jumhurii Tojikiston meboshad, ki auditi mustaqili berunaro oid ba bahodihi ba ijroi bujeti davlati anjom doda, jihati takmili on peshnihod omoda mesozad.
  2. Vakolati Palatai hisob vobasta ba guzaronidani auditi mustaqili beruna ba tamomi shokhahoi hokimiyati davlatii Jumhurii Tojikiston pahn megardad. Palatai hisob doroi vakolathoi ijroiya, qonunguzori va hifzi huquq nabuda, ba Konstitutsiyai Jumhurii Tojikiston, Qonuni mazkur va digar sanadhoi qonunguzorii Jumhurii Tojikiston vobasta meboshad. (QJT az 30.05.17 s., №1426)
  3. Palatai hisob nametavonad ba afzaliyat va norasoihoi siyosati  Hukumati Jumhurii Tojikiston dar sohai moliyai davlati va istifodabarii molikiyati davlati baho dihad. Palatai hisob huquq dorad  ba tatbiqi siyosati mazkur baho dihad va az rui natijahoi on khulosahoi khudro peshnihod namoyad.
  4. Palatai hisob shakhsi huquqi buda, doroi muhr bo tasviri Nishoni davlatii Jumhurii Tojikiston, nom va alomati khud ast. Mahalli joygirshavii doimii Palatai hisob shahri Dushanbe meboshad. (QJT az 30.05.2017 s., №1425)

Moddai 2. Mafhumhoi asosi

palatai-hisobi

Dar Qonuni mazkur mafhumhoi asosii zerin istifoda meshavand:

– auditi beruna – audite, ki auditoroni nisbat ba tashkiloti sanjidashavanda mustaqil va ba rohbariyati on hisobotdihanda nabuda  meguzaronand;

– auditi samaranoki – omuzish va tahlili faoliyati obekti audit doir ba sarfanoki,mahsulnoki va natijanoki;

– auditi natijanoki – omuzish va tahlili samaranokii barnomahoi davlati, loihaho, samthoi faoliyat va kori maqomoti davlati va tashkilothoi bujeti (minbad – tashkilotho) baroi rasidan ba maqsadhoyashon va ijroi suporishho;

– auditi moliyavi –  omuzish va tahlili hisoboti moliyavi va nizomi bahisobgirii obekti audit, ki ba auditor imkon medihad aqidai khudro oid ba hisoboti moliyavi, ki bo rioyai talaboti qonunguzori dar borai standarthoi bahisobgiri va hisoboti moliyavi tahiya karda shudaast, izhor namoyad;

– mablaghoi gayribujeti – mablaghoi pulii  davlat, ki ba bujethoi jumhuriyavi va mahalli dokhil karda nashuda, bo tainoti maqsadnoki muayyan istifoda meshavand, hamchunin mablaghoe, ki dar ikhtiyori  tashkilotho qaror doshta, az bujethoi jumhuriyavi va mahalli judo karda nashuda, az hisobi digar sarchashmaho tashakkul yoftaand;

– mablaghoi makhsus – mablaghoe, ki tashkilotho ba gayr az mablagi az bujethoi jumhuriyavi va mahalli judoshavanda megirand. Mablaghoi makhsus daromadi tashkilotho meboshand, ki az hisobi furushi mahsulot, ijroi kor va khizmatrasoni yo amali namudani faoliyati digar ba dast meoyand;

– istifodabarii gayrimaqsadnoki mablagho –  istifodabarii gayrimaqsadnok, besarfa va bemahsuli mablagho az bujethoi jumhuriyavi va mahalli, hamchunin mablaghoi gayribujeti va makhsus;

– barkhurdi manfiatho – holate, ki manfiathoi shakhsii kormandi Palatai hisob bo talaboti pokvijdonona va begarazona ijro namudani uhdadorihoi khizmatii u muvofiq nameoyand.

Moddai 3. Qonunguzorii Jumhurii Tojikiston dar borai Palatai hisobi  Jumhurii Tojikiston

Qonunguzorii Jumhurii Tojikiston dar borai Palatai hisobi Jumhurii Tojikiston ba Konstitutsiyai Jumhurii Tojikiston asos yofta, az Qonuni mazkur, digar sanadhoi meyorii huquqii Jumhurii Tojikiston va sanadhoi huquqii baynalmilalie, ki Tojikiston onhoro etirof namudaast, iborat meboshad.  (QJT az 30.05.17 s., №1426)

Moddai 4. Prinsiphoi faoliyati Palatai hisob 

Faoliyati Palatai hisob mutobiqi prinsiphoi zerin amali megardad:

– qonuniyat;

– mustaqiliyat;

– begarazi, sahehi, pokvijdoni;

– oshkorbayoni to andozae, ki ba talaboti qonunguzorii Jumhurii Tojikiston mukholifat nadoshta boshad;

– rioyai standarthoi kasbi;

– rioyai prinsipi kollegiali.

Moddai 5. Maqsad va vazifahoi Palatai hisob

  1. Palatai hisob bo tartibi muqarrargardida oid ba loihai bujeti davlati va ijroi on khulosa peshnihod menamoyad.
  2. Palatai hisob bo maqsadi peshnihodi malumoti begarazona ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston baroi musoidat ba nazorati istifodabarii mablaghoi giriftashuda va kharjgardidai bujeti davlati va idorakunii zarurii zakhirahoi davlati az jonibi Hukumati Jumhurii Tojikiston sanjishho meguzaronad.
  3. Auditi az jonibi Palatai hisob guzaronidashavanda sokhtorho va namudhoi faoliyati zerinro dar bar megirad:

–  tamomi maqomote, ki az bujeti dalati mablagguzori karda meshavand, az jumla sokhtorhoe, ki qisman yo purra dar hisobi khojagi qaror dorand;

– tamomi tashkilothoe, ki dar onho hissai sarmoyai davlat ba tavri nazorati mahsub meyobad;
– Bonki millii Tojikiston va digar bonkhoi davlatii Jumhurii Tojikiston;

– fondhoi gayribujeti va barnomahoi maqsadnoki umumidavlati;

– Agentii davlatii sugurtai ijtimoi va nafaqa;

– tashkilotho bo shaklhoi gunoguni molikiyat, ki ba onho mablaghoi bujeti dar namudi kumaki moliyavi (dar asosi bebozgasht) judo megardand;

– amali namudani sozishnomahoi baynihukumati, ki oqibathoi moliyavi va oqibathoi digari khojagi dorand;

– khususigardonii molikiyati davlati, az jumla ijroi shartnomahoi khususigardonii bo davlat bastashuda az jonibi sohiboni nav;

– idorakuni va istifodabarii zakhirahoi tabiii Jumhurii Tojikiston, az jumla tatbiqi sozishnomaho oid ba taqsimoti mahsulot;

– istifodabarii kumakho va khizmatrasonii mablaghoi qarz va zakhirahoi davlati bo asori khoriji az jonibi Hukumati Jumhurii Tojikiston;

– voridoti mablagho ba bujeti davlati az sarchashmahoi khorijii sarmoyaguzori va muvofiqi maqsad sarf kardani onho.

  1. Maqsadhoi asosii audite, ki Palatai hisob meguzaronad, inhoyand:

– arzyobii etimodnokii nizomi idorakunii moliyavi, inchunin sahehii hisoboti moliyavi, ki sokhtori dakhldor omoda namudaast (auditi moliyavi);

– arzyobii komyobshavi ba ijroi vazifahoi dar nazdi tashkilot yo yagon sokhtori on guzoshtashuda (auditi samaranoki);

– arzyobii sarfanoki va maqsadnokii istifodabarii mablaghoi bujetie, ki ba sokhtori dakhldor judo karda shudaand (auditi natijanoki). 

  Moddai 6. Mustaqiliyati Palatai hisob

  1. Palatai hisob bo maqsadi himoyai mustaqiliyati amaliyoti korhoi zerinro ijro menamoyad:

– obekthoro baroi sanjish intikhob menamoyad va novobasta az digar sokhtorhoi davlati va shakhsoni mansabdor, ki in sokhtorhoro rohbari menamoyand, audit meguzaronad;

– agar dar Qonuni mazkur tartibi digar peshbini nagardida boshad, mustaqilona mavzu, usul va muhlati sanjish, inchunin shakli peshnihodi khulosahoi dakhldorro muayyan menamoyad;

– agar  maqomoti ijroiya yo qonunguzori hokimiyati davlati ba on bo darkhost jihati guzaronidani auditi gayrinaqshavi murojiat namoyand, dar har yak holati mushakhkhas oid ba qone gardonidani darkhosti mazkur qaror qabul menamoyad. Dar surati rad kardani darkhost on ba maqomi darkhostkunanda javobi asosnoki khatti irsol menamoyad.

  1. Kormandoni maqomoti digari davlatii nazorati huquq nadorand dar binohoi Palatai hisob be ijozati khattii raisi on chorabinihoi nazorati guzaronand.
  2. Mablagguzorii faoliyati Palatai hisob bo tartibi muqarrargardida az hisobi mablaghoi Bujeti davlatii Jumhurii Tojikiston dar satri alohida peshbini karda meshavad.

BOBI 2. SOHTOR, VAZI HUKUQII AZOI PALATAI HISOB VA BARHURDI MANFIATHO

Moddai 7. Sokhtori Palatai hisob

  1. Ba hayati Palatai hisob rais, muovini rais va panj sarauditor, ki azoi Palatai hisob meboshand, dokhil meshavand.
  2. Ba Hayati mushovarai Palatai hisob rais, muovini rais va sarauditoron dokhil meshavand.
  3. Dar jalasahoi Hayati mushovara raisi Palatai hisob yo dar  surati nabudani rais muovini u raisi mekunand. Dar surati nabudani rais va muovini u in vazifa ba uhdai sarauditori sobiqai beshtari koridoshta, ki dar jalasai mazkur ishtirok dorad, voguzor karda meshavad.
  4. Azo va kormandoni  Palatai hisob nametavonand vazifai  digarero ijro namoyand, vakili maqomoti namoyadagi, uzvi hizb va sozmonhoi siyosi boshand, ba sohibkori mashgul shavand, ba istisnoi faoliyati ilmivu ejodi va omuzgori.
  5. Sokhtori dastgohi markazi, nizomnomai Palatai hisob va  nizomnomahoi vohidhoi sokhtorii onro raisi Palatai hisob tasdiq menamoyad.

Moddai 8. Vazi huquqii azoi Palatai hisob

  1. Rais, muovin va sarauditoroni Palatai hisob huquqi dakhlnopaziri dorand. Onhoro be rozigii maqome, ki onhoro ba vazifa tain namudaast, habs kardan, dastgir namudan, majburan ovardan, koftukov kardan, ba istisnoi dastgir namudan dar joi sodirshavii jinoyat, man ast. Rais, muovini rais va azoi Palatai hisob hamchunin mavridi koftukovi shakhsi qaror doda nameshavand, ba istisnoi holathoe, ki qonun baroi amniyati digaron muqarrar namudaast.
  2. Rais, muovin va sarauditoroni Palatai hisob be rozigii maqome, ki onhoro ba vazifa tain namudaast, ba javobgarii mamuri, ki bo tariqi sudi tain gardidaast, kashida nameshavand.
  3. Dakhlnopazirii rais, muovin va sarauditoroni Palatai hisob hamchunin ba manzili onho, utoqhoi kori va naqliyoti khizmatiashon pahn gardida, dar onho guzaronidani koftukov va giriftan, gush kardani guftuguhoi telefoni va koftukovi shakhsii onho, inchunin giriftani mukotibot, molu mulk va hujjatho tanho bo ijozati Sudi Olii Jumhurii Tojikiston badi ogoz kardani parvandai jinoyati nisbat ba rais, muovin va sarauditoroni Palatai hisob amali karda meshavad.
  4. Nisbat ba rais, muovin va sarauditoroni Palatai hisob parvandai jinoyati tanho az jonibi Prokurori generalii Jumhurii Tojikiston ogoz karda meshavad.
  5. Parvandai jinoyati nisbat ba rais, muovin va sarauditoroni Palatai hisob tanho az jonibi Sudi Olii Jumhurii Tojikiston barrasi karda meshavad.
  6. Andozai muzdi mehnati rais, muovin va sarauditoroni Palatai hisob, inchunin shart va tartibi pardokhti onhoro Prezidenti Jumhurii Tojikiston muqarrar menamoyad.
  7. Azoi Palatai hisob huquq dorand dar jalasahoi kumitahoi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston oid ba masalahoi vobasta ba sohai faoliyati Palatai hisob ishtirok va maruza namoyand. Raisi Palatai hisob yo dar nabudani u muovini rais huquq dorand dar jalasahoi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston oid ba masalahoi vobasta ba hisoboti solonai Hukumati Jumhurii Tojikiston dar borai ijroi bujeti davlati va ishtirok dar muhokimai parlamenti oid ba ijro bujeti davlati, inchunin doir ba masalahoi digari vobasta ba vazifahoi Palatai hisob  ishtirok va maruza namoyand.
  8. Nisbat ba har guna amalhoe, ki bo maqsadi  mone shudan ba azoyon va kormandoni Palatai hisob zimni ijroi uhdadorahoi khizmatiashon va ba khotiri majburkunii on (onho)  baroi qabuli qarore, ki khilofi Qonuni mazkur ast, surat megirand, tibqi qonunguzorii Jumhurii Tojikiston choraho andeshida meshavand.

Moddai 9. Barkhurdi manfiatho

  1. Agar uzv yo kormandi Palatai hisob dar holate qaror doshta boshand, ki dar on metavonad barkhurdi manfiatho paydo shavad, onho darhol dar in khusus rohbari bevositai khudro ogoh mesozand.
  2. Holathoi peshgiri va bartaraf namudani barkhurdi manfiatho az tarafi azo va kormandoni Palatai hisob dar Kodeksi odobi Palatai hisobi Jumhurii Tojikiston peshbini karda meshavand, ki on az tarafi raisi on peshnihod gardida, az jonibi Hayati mushovarai Palatai hisob tasdiq karda meshavad. Rioyai Kodeksi odobi Palatai hisobi Jumhurii Tojikiston baroi azo va kormandoni on hatmi meboshad. Har  shakhsi manfiatdor metavonad bo Kodeksi odobi Palatai hisobi Jumhurii Tojikiston shinos  shavad.

BOBI 3. TALABOTI TAHASSUSI, TARTIBI TAIN,  MUHLATI VAKOLATHO VA QATI VAKOLATHO 

Moddai 10. Talaboti takhassusi nisbat ba rais va muovini raisi Palatai hisob

Ba nomzad ba vazifai rais yo muovini raisi Palatai hisob talaboti zerin peshnihod megardand:

– doshtani tanho shahrvandii Jumhurii Tojikiston;  (QJT az 30.05.17 s., №1426)

– donistani zaboni davlati;

– tahsiloti oli dar sohai iqtisod yo huquq;- tajribai kori dar vazifahoi rohbarikunandai sohahoi ba vazifahoi Palatai hisob aloqamand dar muddati na kamtar az panj sol;

– sinni na kamtar az siyu panjsola;

– nadoshtani dogi sudi.

 Moddai 11. Tartibi ba vazifa tain namudani rais va muovini raisi Palatai hisob

(QJT az 30.05.2017 s., №1425)

Rais va muovini raisi Palatai hisob ba vazifa bo peshnihodi Prezidenti Jumhurii Tojikiston az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston ba muhlati haft sol tain karda meshavand. Rais va muovini raisi Palatai hisob nametavonand ba in vazifa ziyoda az du marotiba tayin karda shavand.  (QJT az 30.05.2017 s., №1425)

Moddai 12. Talaboti takhassusi ba sarauditoroni Palatai hisob

Ba nomzad ba vazifai sarauditori Palatai hisob talaboti zerin peshnihod megardand:

– doshtani tanho shahrvandii Jumhurii Tojikiston;  (QJT az 30.05.17 s., №1426)

– donistani zaboni davlati;

– tahsiloti oli dar sohai iqtisod yo huquq;

– sobiqai korii na kamtar az panjsola dar sohahoi ba vazifahoi Palatai hisob aloqamand;

– sinni na kamtar  az sisola;

– nadoshtani dogi sudi.

Moddai 13. Tartibi ba vazifa tain namudani sarauditoroni Palatai hisob

(QJT az 30.05.2017 s., №1425)

Sarauditoroni Palatai hisob bo peshnihodi Prezidenti Jumhurii Tojikiston az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston ba muhlati haft sol ba vazifa tain karda meshavand. Sarauditoroni Palatai hisob nametavonand ba in vazifa ziyoda az du marotiba tayin karda shavand. (QJT az 30.05.2017 s., №1425)

Moddai 14. Bozdoshtan va qat gardidani vakolathoi rais va muovini raisi Palatai hisob

  1. Vakolathoi rais va muovini raisi Palatai hisob dar holati mavjud budani yake az asoshoi zerin bozdoshta meshavand:

– bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston bedarak goibshuda etirof shuda boshand;

– binobar vazi salomati muddati tuloni uhdadorihoi khudro ijro karda natavonand;

– ba sifati nomzad ba vakili maqomoti namoyandagii hokimiyati davlati ba qayd girifta shuda boshand.

  1. Qaror dar borai bozdoshtani vakolathoi rais va muovini raisi Palatai hisob az jonibi Prezidenti Jumhurii Tojikiston qabul karda meshavad.
  2. Rais va muovini raisi Palatai hisob pesh az muhlat bo peshnihodi Prezidenti Jumhurii Tojikiston az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar holathoi zerin az vazifa ozod karda meshavand:

– dar asosi ariza bo khohishi khud;  (QJT az 30.05.2017 s., №1425)

– binobar vazi salomati yo bo sababhoi digari peshbininamudai qonunguzorii Jumhurii Tojikiston ijro karda natavonistani uhdadorihoi khizmati;  (QJT az 30.05.2017 s., №1425)

– qat gardidani shahrvandii Jumhurii Tojikiston yo sohib shudan ba shahrvandii davlati digar;  (QJT az 30.05.17 s., №1426)

– etibori qonuni paydo kardani hukmi aybdorkunandai sud nisbati u;  (QJT az 30.05.2017 s., №1425)

– etibori qonuni paydo kardani halnomai sud dar borai mahdud namudani qobiliyati amal yo gayri qobili amal etirof shudani u;  (QJT az 30.05.2017 s., №1425)

– etibori qonuni paydo namudani qarori sud dar borai tatbiq gardidani chorahoi majburii doroi khususiyati tibbi;  (QJT az 30.05.2017 s., №1425)

– vafot yo etibori qonuni paydo namudani qarori sud dar borai favtida etirof gardidani u;  (QJT az 30.05.2017 s., №1425)

– ba kori digar guzashtan;  (QJT az 30.05.2017 s., №1425)

– rasidan ba sinni nafaqa;  (QJT az 30.05.2017 s., №1425)

– nafaqagiri Jumhurii Tojikiston yo davlati khoriji budan;  (QJT az 30.05.2017 s., №1425)

– mashgul shudan ba faoliyate, ki ba vazifai u nomuvofiq ast;  (QJT az 30.05.2017 s., №1425)

– rioya nakardani tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston dar borai tanzimi anana va jashnu marosimho.  (QJT az 30.05.2017 s., №1425)

Moddai 15. Bozdoshtan va qat gardidani vakolathoi sarauditoroni Palatai hisob

  1. Vakolathoi sarauditoroni Palatai hisob dar holathoi mavjud budani yake az asoshoi zerin bozdoshta meshavand:

– bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston bedarak goibshuda etirof shuda boshand;

– binobar vazi salomati muddati tuloni uhdadorihoi khudro ijro karda natavonand;

– ba sifati nomzad ba vakili maqomoti namoyandagii hokimiyati davlati ba qayd girifta shuda boshand.

  1. Qaror dar borai bozdoshtani vakolathoi sarauditoroni Palatai hisob az jonibi Prezidenti Jumhurii Tojikiston qabul karda meshavad.
  2. Sarauditoroni Palatai hisob pesh az muhlat bo peshnihodi Prezidenti Jumhurii Tojikiston az jonibi Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston dar holathoi zerin az vazifa ozod karda meshavand:

– dar asosi ariza bo khohishi khud;  (QJT az 30.05.2017 s., №1425)

– binobar vazi salomati yo bo sababhoi digari peshbininamudai qonunguzorii Jumhurii Tojikiston ijro karda natavonistani uhdadorihoi khizmati;  (QJT az 30.05.2017 s., №1425)

– qat gardidani shahrvandii Jumhurii Tojikiston yo sohib shudan ba shahrvandii davlati digar;  (QJT az 30.05.17 s., №1426)

– etibori qonuni paydo kardani hukmi aybdorkunandai sud nisbati u;  (QJT az 30.05.2017 s., №1425)

– etibori qonuni paydo kardani halnomai sud dar borai mahdud namudani qobiliyati amal yo gayri qobili amal etirof shudani u;  (QJT az 30.05.2017 s., №1425)

– etibori qonuni paydo namudani qarori sud dar borai tatbiq gardidani chorahoi majburii doroi khususiyati tibbi;  (QJT az 30.05.2017 s., №1425)

– vafot yo etibori qonuni paydo namudani qarori sud dar borai favtida etirof gardidani u;  (QJT az 30.05.2017 s., №1425)

– ba kori digar guzashtan;  (QJT az 30.05.2017 s., №1425)

– rasidan ba sinni nafaqa;  (QJT az 30.05.2017 s., №1425)

– nafaqagiri Jumhurii Tojikiston yo davlati khoriji budan;  (QJT az 30.05.2017 s., №1425)

– mashgul shudan ba faoliyate, ki ba vazifai u nomuvofiq ast;  (QJT az 30.05.2017 s., №1425)

– rioya nakardani tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston dar borai tanzimi anana va jashnu marosimho.  (QJT az 30.05.2017 s., №1425)

Moddai 16. Talaboti takhassusi ba rohbari dastgohi Palatai hisob

Ba nomzad ba vazifai rohbari dastgohi Palatai hisob talaboti zerin peshnihod megardand:

– doshtani tanho shahrvandii Jumhurii Tojikiston;  (QJT az 30.05.17 s., №1426)

– donistani zaboni davlati;

– tahsiloti oli;

– sobiqai korii na kamtar az panjsola dar vazifahoi rohbarikunandai vobasta ba idorakunii mamuri yo moliyavi dar maqomoti davlati;

– nadoshtani dogi sudi.

Moddai 17. Tartibi ba vazifa tain va az vazifa ozod namudani rohbari dastgohi Palatai hisob

Rohbari dastgohi Palatai hisob az jonibi Raisi Palatai hisob bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston ba vazifa tain va az vazifa ozod karda meshavad.

Moddai 18. Kormandoni dastgohi Palatai hisob

  1. Dastgohi Palatai hisob az jumlai mutakhassison va digar kormandon tashkil karda meshavad.
    2. Rohbarii umumii dastgohi Palatai hisob az jonibi rohbari dastgoh amali karda meshavad. Huquq, uhdadoriho va masuliyati kormandoni Palatai hisob tibqi Qonuni mazkur, Qonuni Jumhurii Tojikiston “Dar borai khizmati davlati”, qonunguzorii mehnat va digar sanadhoi meyorii huquqii Jumhurii Tojikiston muayyan karda meshavand.

Moddai 19. Kodeksi odobi Palatai hisobi Jumhurii Tojikiston

  1. Rais, muovini rais, sarauditoron va kormandoni Palatai hisob uhdadorand Kodeksi odobi Palatai hisobi Jumhurii Tojikistonro, ki qoida va meyorhoi raftori kormandoni Palatai hisobro hangomi amali namudani vakolatho va vazifahoi khizmati ba tanzim medarorad, rioya namoyand.
  2. Rais, muovini rais, sarauditoroni Palatai hisob bad az taini onho ba vazifa dar jalasai Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston bo mazmuni zayl savgand yod mekunand:

“Man, (nasab, nom va nomi padar), ba ijroi vakolathoi raisi (muovini raisi, sarauditori) Palatai hisob shuru namuda, bo arzi sadoqat ba Jumhurii Tojikiston savgand yod mekunam. Konstitutsiya Jumhurii Tojikiston va digar sanadhoi meyorii huquqii Jumhurii Tojikistonro rioya namuda, pokvijdonona, begarazona va ba darajai balandi kasbi vazifahoi khudro ba manfiati davlat va mardumi Tojikiston ijro menamoyam. Agar hamin savgandi yodkardaamro vayron kunam, dar nazdi qonunhoi Jumhurii Tojikiston javobgar mebosham”.  (QJT az 30.05.17 s., №1426)

  1. Az jonibi rais, muovini rais, sarauditoron va kormandoni  Palatai hisob ijro nakardani qoidahoi Kodeksi odobi Palatai hisobi Jumhurii Tojikiston boisi javobgarii onho tibqi tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston megardad.

BOBI 4. MAQSADI SANJISHHOI AUDITORI VA FAOLIYATI AUDITORII PALATAI HISOB 

Moddai 20. Maqsadi sanjishhoi auditori

Maqsadi guzaronidani sanjishhoi auditori az jonibi Palatai hisob inhoro dar bar megirad:

– arzyobii muvofiqati istifodabarii zakhirahoi davlatii bujeti va zakhirahoi digar ba qonunguzorii Jumhurii Tojikiston dar borai bujeti davlati va digar sanadhoi meyorii huquqii Jumhurii Tojikiston;

– arzyobii kharidorii sarfakorona va istifodabarii samaranoki zakhirahoi davlati baroi komyobshavi ba maqsadhoi dar bujeti davlati peshbinishuda va natijanokii kharojoti mablaghoi bujeti.

Moddai 21. Metodologiyai audit

  1. Palatai hisob baroi amaligardonii faoliyati auditorii khud  metodologiyai zaruriro tahiya va tatbiq menamoyad, az jumla:

– dasturamal oid ba guzaronidani sanjishhoi auditori, ki metodikai Palatai hisob  dar sohai auditro dar bar megirad;

– standarthoi audit bo nazardoshti tajribai peshraftai baynalmilali.

  1. Metodologiyai audit qismi tarkibii Dasturi Palatai hisob meboshad.

Moddai 22. Mazmuni faoliyati auditorii Palatai hisob

  1. Palatai hisob sanjishhoro, ki az marhilahoi zerin iboratand, meguzaronad:

– banaqshagirii sanjishhoi auditori;

– ijroi korhoi auditori dar mahalho;

– omoda namudani khulosahoi auditori;

– nazorati bartaraf namudani kambudihoi az tarafi auditorho oshkorshuda.

  1. Palatai hisob naqshai sanjishhoi auditoriro baroi soli oyanda tahiya menamoyad, ki dar on tashkilotho (yo sokhtorhoi tashkilotho) va namudhoi faoliyati onho, ki boyad sanjida shavand, nishon doda meshavand. Palatai hisob huquq dorad ilova ba naqshai sanjishho, sanjishhoi gayrinaqshavi guzaronad.
  2. Hangomi muayyan namudani mavzu va namudi sanjishi auditori, ki bo istifodai munosibat dar asosi arzyobii tavakkal ijro meshavad, Palatai hisob meyorhoi zerinro ba nazar megirad:

– ahamiyatnokii mavzui sanjishi auditori;

– darajai tavakkal, ki  ba amaliyoti mazkur khos ast;

– muhlate, ki az lahzai anjom yoftani sanjishi qabli guzashtaast;

– hajmi mablaghoi bujeti, ki ba tashkilot yo barnomai mazkur judo karda meshavand;

– norasoiho dar nizomi idorakunii dokhili, ki dar jarayoni sanjishi qabli az jonibi Palatai hisob  yo digar idorahoi sanjishi  oshkor karda shudaand.

  1. Baroi har yak sanjishi auditori sarauditoron mustaqilona yo yakjoya  loihai naqshai guzaronidani auditro tartib medihand, ki sipas ba Hayati mushovarai Palatai hisob  baroi tasdiq peshnihod megardad.
  2. Dar har yak naqshai guzaronidani sanjishi auditori maqsadi muayyan nishon doda meshavad, ki dar rafti audit boyad amali karda shavad.
  3. Hangomi zarurat, dar doirai sanjishi auditorie, ki az jonibi  Palatai hisob guzaronida meshavad, mumkin ast tahlili  umumii nizomi moliyavi va nizomi idorakunii dokhilii tashkilot guzaronida shavad. Maqsadi tahlili mazkur az muqarrar kardani kambudihoi jiddi dar nizomi moliyavii tashkilotho va muvofiqati hisoboti moliyavi ba standarthoi hisobotdihi, ki Vazorati moliyai Jumhurii Toikiston tasdiq namudaast, iborat meboshad.

Moddai 23. Ogohkuni dar borai  auditi guzaronidashavanda

  1. Palatai hisob na dertar az 5 ruzi kori rohbari tashkiloti sanjidashavandaro dar borai sanai ogozi sanjish va davomnokii on ogoh mekunad.
  2. Pas az giriftani ogohinoma rohbariyati tashkiloti sanjidashavanda baroi tamini  sharoiti muvofiqi kori ba kormandoni Palatai hisob, inchunin dastrasii bemahdud ba kormandoni masuli tashkiloti sanjidashavanda va malumoti zaruri dar tamomi muhlati guzaronidani audit choraho meandeshad.
  3. Agar sarauditore, ki baroi sanjishi mazkur masul ast, takhmin namoyad, ki ogohkunii peshaki metavonad baroi rasidan ba maqsadhoi on tahdid kunad, ogohkunii peshaki amali namegardad. Dar in holat sarauditor ba rohbari tashkiloti sanjidashavanda maktubi raisi Palatai hisobro bo talabi favran  andeshidani choraho oid ba betakhir guzaronidani audit mesuporad.

Moddai 24. Huquq va uhdadorihoi kormandoni Palatai hisob  hangomi guzaronidani sanjish, dastrasi ba ittiloot,  makhfiyat va sanjishi minbadai bartaraf namudani kambudihoi az jonibi kormandon nishondodashuda

  1. Sanjish az tarafi kormandoni Palatai hisob guzaronida meshavad, ki onro sarauditor rohbari menamoyad.
  2. Kormandoni Palatai hisob ba hamai hujjatho, ki dar ikhtiyori tashkiloti sanjidashavanda qaror dorand va ba aqidai onho  ba maqsadi audit aloqamandand, huquqi dastrasii bemahdud dorand. Onho huquq dorand in hujjathoro nuskhabardori namoyand.
  3. Kormandoni Palatai hisob huquq dorand ba mavjudiyat va sanjishi sharoiti nigohdorii  arzishhoi moddii tashkiloti sanjidashavanda, ki dar ikhtiyori  tashkilot meboshand,  novobasta az on, ki arzishhoi mazkur  dar binohoi khudi tashkilot  va yo tahti nigohdorii masuli digar tashkilot qaror dorand, bovari hosil kunand.
  4. Kormandoni Palatai hisob huquq  dorand az shakhsoni masul sharhu malumoti zaruri shifohiro bo darkhost baroi maqsadhoi khizmati dar har vaqt ba dast orand. Onho inchunin metavonand az kormandoni tashkiloti sanjidashavanda peshnihodi  malumotro  dar shakli jadval va ruykhathoi makhsus  talab namoyand.
  5. Kormandoni Palatai hisob huquq  dorand  ba binohoi tashkiloti sanjidashavanda bo maqsadhoi khizmati har vaqt vorid shavand.
  6. Agar tashkilote, ki dar on Palatai hisob sanjish meguzaronad, ba kormandoni Palatai hisob baroi peshnihodi hujjathoi darkhostshuda va dastrasi ba kormandoni masul monea shavad, sarauditor oid ba in masala darhol rohbariyati khudro dar shakli khatti ogoh mesozad.
  7. Ba kormandoni Palatai hisob pahn namudani  malumote, ki dar natijai sanjish dastras shudaast, man ast. Kormandoni Palatai hisob uhdadorand ba tamomi malumote, ki hangomi audit ba onho oshkor gardidaast, hamchun malumoti makhfi munosibat namoyand. Onho  bo kormandoni tashkiloti sanjidashavanda tanho on masalahoero muhokima menamoyand, ki  ba sanjish munosibati mustaqim dorand.
  8. Hujjathoi kori, ki az jonibi kormandoni Palatai hisob dar jarayoni sanjish tartib doda meshavand, makhfi ba hisob rafta, molikiyati  Palatai hisob meboshand. Nigohdorii hujjatho boyad tavre ba roh monda shavad,  ki shinosoii kormandoni tashkiloti sanjidashavanda bo mazmuni hujjathoi mazkur gayriimkon boshad.
  9. Pas az anjomi sanjish sarauditor boyad rohbari tashkilotro az natijahoi sanjish shinos namoyad va dar mavridi rozi budani u bo khulosa va natijai sanjish ba sanadi sanjish imzohoi khudro guzorand. Dar mavridi rozi nabudani rohbari tashkilot bo natijai sanjish va rad kardani baimzorasonii sanadi sanjish, sarauditor, ki baroi guzaronidani sanjish masul ast, bo ishtiroki komissiya sanad tartib doda, ba on imzo meguzorad. Rohbari tashkilot boyad ba tavri khatti sababi rad kardani baimzorasonii sanadro asosnok namoyad.
  10. Agar az tashkilote, ki dar on sanjish guzaronida shuda bud, to muhlati muqarrarshuda ba erodu tavsiyaho sharhi javobi peshnihod nagardad yo in ki on maqsadi khudro dar borai purra yo qisman isloh nakardani kambudihoi darjgardida izhor namoyad, dar in mavrid sarauditor nuskhai khotimavii khulosaro omoda namuda, ba on javobi tashkiloti sanjidashudaro (agar  on mavjud boshad) zamima mekunad va onro baroi barrasi ba Hayati mushovarai Palatai hisob peshnihod menamoyad.
  11. Dar surati az jonibi Palatai hisob oshkor gardidani  holathoi azonikhudkuni, isrofkori, tasarruf va norasoii mablaghoi davlati mavodhoi sanjish ba maqomoti dakhldori hifzi huquq firistoda meshavand.
  12. Dar surati rizoiyati tashkiloti sanjidashavanda baroi bartaraf namudani kambudiho tibqi tavsiyahoi peshnihodnamudai Palatai hisob hatman protokol tartib doda meshavad, ki dar on muhlati ijroi tavsiyahoi mazkur nishon doda meshavad. Bo maqsadi nazorati ijroi tavsiyahoi peshnihodnamudai Palatai hisob va bartaraf namudani kambudihoi oshkorgardida sarauditor sanjishi minbadai ijroi tavsiyaho va bartaraf namudani kambudihoro amali menamoyad.
  13. Agar  sarauditor dar jarayoni sanjishi nazorati ba khulosa oyad, ki tavsiyahoi Palatai hisob az tarafi tashkiloti sanjidashuda purra yo qisman ijro nashudaand va kambudihoi qaydgardida bartaraf nagashtaand, dalelhoi mazkur baroi barrasi ba Hayati mushovarai Palatai hisob peshnihod karda meshavand.

Moddai 25. Huquq va  uhdadorihoi tashkilote, ki dar on audit guzaronida meshavad

  1. SHakhsi mansabdori tashkilote, ki dar on audit guzaronida meshavad, huquq dorad:

– vaqt va muhlati guzaronidani auditi samaranok, natijahoi on, khulosa va tavsiyahoro (agar onho mavjud boshand) donad;

– ba kormandoni Palatai hisob, ki hujjati dakhldorro baroi guzaronidani auditi samaranok peshnihod nakardaand, ijozat nadihad;

– asosnokii purrai khatti dar borai tamdidi muhlati guzaronidani auditro dastras namoyad va dar holate ki agar shakhsi mansabdor ba khulosa oyad, ki tamdid namudani muhlati guzaronidani audit beasos ast, ba sud murojiat namoyad;

– jubroni zararro, ki dar natijai harakathoi gayriqonuni az jonibi kormandoni Palatai hisob rasonida shudaast, talab namoyad;

– dar mavridi harakathoi gayriqonunii kormandoni Palatai hisob, maqomoti hifzi huquqro ogoh sozad.

  1. SHakhsi mansabdori tashkilote, ki dar on audit guzaronida meshavad,  uhdador ast:

– ba kormandoni Palatai hisob  baroi  guzaronidani audit sharoiti musoidi kori faroham ovarda, tamomi malumoti darkhostshavandaro  peshnihod kunad, durusti va purragii malumothoi mazkurro tamin namoyad;

– ba amalhoi kormandoni Palatai hisob dakholat nakunad, onhoro ba ishtiboh nabarad, baroi guzaronidani audit monea nashavad va miqyosi guzaronidani onro mahdud nasozad;

– ba kormandoni Palatai hisob baroi guzaronidani audit va omuzishi hujjatho dar davomi vaqti kori be qat namudani faoliyati tashkiloti sanjidashavanda ijozat dihad.

  1. Baroi rad yo sarkashi namudan az peshnihodi sarivaqtii malumoti zaruri yo hujjatho tibqi talabi Palatai hisob, hamchunin peshnihodi malumoti bardurug va sarkashi az dodani javob ba savolhoi ba tavri qonuni dodashuda, shakhsi mansabdori tashkilote, ki dar on audit guzaronida meshavad, bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavad.

Moddai 26. Jalb kardani eksperthoi beruna

  1. Palatai hisob baroi kumak dar ijroi kori auditori metavonad az khizmatrasonii eksperthoi beruna istifoda barad.
  2. Harojoti mablagi khizmatrasonii eksperthoi beruna az hisobi smetai kharojoti   Palatai hisob  pardokht karda meshavand.
  3. Intikhobi  eksperthoi beruna dar doirai tartibe, ki az jonibi raisi Palatai hisob peshnihod va Hayati mushovarai Palatai hisob tasdiq namudaast, amali megardad.

BOBI 5. VAZIFAHO VA SALOHIYATI HAYATI MUSHOVARAI PALATAI HISOB 

Moddai 27. Vazifaho va salohiyati Hayati mushovarai Palatai hisob

  1. Maqomi olii Palatai hisob Hayati mushovarai Palatai hisob meboshad.
  2. Hayati mushovarai Palatai hisob Dasturi Palatai hisob va mazmuni kori sohahoero, ki sarauditoron rohbari menamoyand, tasdiq mekunad.
  3. Majlisi Hayati mushovarai Palatai hisob az rui zarurat az jonibi raisi on yo bo talabi az se yak hissai auditoroni Palatai hisob, vale na kam az yak marotiba dar yak moh, davat karda meshavad.
  4. Hayati mushovarai Palatai hisob dar mavride salohiyatnok hisobida meshavad, ki agar dar on na kam az se du hissai azoi Palatai hisob ishtirok doshta boshad.
  5. Hayati mushovarai Palatai hisob dar majlisi khud qaror qabul menamoyad, ki on az jonibi raisi Hayati mushovara imzo karda meshavad.
  6. Majlishoi Hayati mushovarai Palatai hisob ba tavri kushoda guzaronida meshavand. Dar holathoi peshbininamudai qonunguzori va Dasturi Palatai hisob majlishoi pushida niz guzaronida meshavand.
  7. Hayati mushovarai Palatai hisob:

– naqshai korii solona va tagyiru ilovahoro ba naqsha tasdiq menamoyad;

– loihai smetai kharojoti Palatai hisobro tasdiq menamoyad;

– oid ba qone gardonidani darkhost baroi guzaronidani auditi gayrinaqshavi qaror qabul mekunad;

– khulosahoi auditorii Palatai hisobro tasdiq menamoyad;

– Dasturi Palatai hisob va dasturamal oid ba tartibi guzaronidani sanjishhoi auditoriro tasdiq mekunad, inchunin ba hujjathoi mazkur tagyirot vorid menamoyad

– Kodeksi odobi Palatai hisobi Jumhurii Tojikistonro tasdiq mekunad;

– hisoboti rohbari dastgohi Palatai hisobro meshunavad;

– hisobothoi solona va fosilavii Palatai hisobro meshunavad;

– tartibi intikhobi eksperthoi berunaro tasdiq menamoyad;

– oid ba digar suporishhoe, ki ba auditoron doda meshavand, qaror qabul mekunad.

BOBI 6. HISOBOTDIHI OID BA FAOLIYATI AUDITORI

Moddai 28. Hisobotdihii solona oid ba faoliyati auditori

  1. Palatai hisob ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston khulosai auditoriro oid ba hisoboti solonai Hukumati Jumhurii Tojikiston dar borai  ijroi bujeti davlati baroi soli guzashta peshnihod menamoyad. Hulosai Palatai hisob boyad az jambasthoi zerin iborat boshad:

– ijroi bujeti davlati dar asosi qonun, sarfakori va samaranoki;

– ba maqsad muvofiq budan va samarai iqtisodii peshbinishudai tagyirot  dar andozai  qarzi davlatii dokhili va khoriji;

– oqibathoi peshbinishavandai kafolati qarzhoi az jonibi Hukumati Jumhurii Tojikiston peshnihodshuda;

– sahehii bahisobgiri va hisoboti moliyavii tashkilothoe, ki mablaghoi bujeti davlatiro kharj menamoyand.

  1. Palatai hisob har sol ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston hisoboti jambastiro oid ba faoliyati auditorii khud peshnihod menamoyad.

Moddai 29. Hisoboti davri

Palatai hisob huquq dorad ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston khulosahoi auditoriro doir ba masalahoi khususiyati favridoshta, ki qabuli chorahoi takhirnopazirro talab menamoyand, peshnihod namoyad.

Moddai 30. Hisoboti solona doir ba faoliyati Palatai hisob

  1. Palatai hisob ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston na dertar az okhiri semohai avvali soli moliyavii navbati hisobot oid ba ijroi bujeti Palatai hisobro peshnihod menamoyad.
  2. Dar hisobot malumothoi zerin peshnihod megardand:

– masalahoi kadri;

– takmili ikhtisosi kormandon;

– takmili metodologi;

– tekhnologiyahoi ittilooti;

– masalahoi mablagguzorii Palatai hisob. 

Moddai 31. Intishori khulosahoi auditori

Palatai hisob hisobothoi khudro dar vositahoi akhbori omma intishor menamoyad. 

BOBI 7. HAMKORII PALATAI HISOB BO MAQOMOTI NAZORATI DAVLATII MOLIYAVIVA BAYNALMILALI 

Moddai 32. Hamkorii Palatai hisob bo maqomoti nazorati davlatii moliyavi

  1. Palatai hisob bo maqomoti nazorati davlatii moliyavi va  vohidhoi nazorati dokhilii moliyavi dar sokhtorhoi davlati va gayridavlati, ki purra yo qisman az hisobi mablaghoi bujeti davlati mablagguzori karda meshavand yo molikiyati davlati ba hisob meravand, hamkori menamoyad.  Baroi amali namudani chunin hamkori Palatai hisob huquq dorad tamomi hujjathoi zaruri va khulosahoi maqomoti nazorati davlatii moliyavi va vohidhoi nazorati dokhiliidoravii moliyaviro, ki tayyor karda shudaand, ba dast orad, bo kormandoni onho mashvaratho guzaronad va mubodilai malumot namoyad.
  2. Palatai hisob ba kormandoni maqomoti nazorati moliyavii dokhiliidoravi baroi ishtirok dar chorabiniho oid ba takmili ikhtisos, ki az jonibi Palatai hisob guzaronida meshavand, ijozat medihad va nizomi koromuziro dar Palatai hisob baroi takmili ikhtisosi kormandoni onho tashkil menamoyad.
  3. Palatai hisob auditi samaranokii nazorati moliyavii dokhiliidoraviro dar tashkilotho muntazam meguzaronad.

Moddai 33. Hamkorii baynalmilalii Palatai hisob

  1. Palatai hisob dar doirai vakolathoi khud hamkorii baynalmilaliro bo maqomoti olii nazorati moliyavii  kishvarhoi khoriji amali menamoyad.
  2. Bo in maqsad Palatai hisob:

– ba hamkorihoi bevositai ittilooti, tashkili, huquqi va digar namudhoi hamkoriho, ki qonunguzorii Jumhurii Tojikiston yo sozishnomahoi baynalmilali peshbini namudaand, musoidat  menamoyad;

– dar takmili ikhtisosi kadrho, ki dar maqomoti baroi guzaronidani audit vazifador faoliyat mekunand, inchunin dar guzaronidani tadqiqoti ilmi dar sohai auditi beruna kumak merasonad va kumak megirad;

– oid ba loihahoi sozishnomahoi baynalmilali, inchunin doir ba vorid namudani tagyiru ilovaho ba sozishnomahoi baynalmilalii amalkunanda peshnihod tahiya menamoyad;

– digar uhdadorihoro, ki qonunguzorii Jumhurii Tojikiston peshbini namudaast, amali menamoyad.

BOBI 8. SANJISHHOI MUSTAQILI PALATAI HISOB 

Moddai 34. Auditi samaranoki

  1. Maqsadi auditi samaranoki az sifatan behtar namudani jarayoni idorakunii zakhirahoi davlati dar asosi peshnihodi malumoti purra, saheh va begarazona oid ba faoliyati tashkilothoe, ki ba ravandi bujet jalb gardidaand, iborat meboshad.
  2. Auditi samaranoki hisobotro oid ba masalahoi iqtisod, moliya, samaranokii faoliyati amaliyoti va mamurii Hukumati Jumhurii Tojikiston va hamchunin tavsiyahoro oid ba takmili qonunguzorii bujeti ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston tahiya va peshnihod menamoyad.
  3. Hisobot metavonad masalahoi zerinro dar bar girad:

1) masalahoi ba faoliyati mamurii bakhshi davlati, ki nisbat ba on Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston bartarii auditi muayyan namudaast;

2) qaydhoi muhosibi va digar qaydho, ki az tajribai umumii qabulshudai peshburdi bahisobgiri farq mekunand;

3) bahisobgirii nodurusti vositahoi davlati, kommunali yo vositahoi tashkiloti sanjidashavanda;

4) mavjud nabudani qaydhoi bahisobgiri va digar qaydho yo amaliyoti nokifoya baroi:

a) hifzi molikiyati davlati yo molikiyati tashkiloti sanjidashavanda;

b) tamini auditi samaranoki oid ba jamovari va joygir namudani mablaghoi puli va pardokhtho.

  1. Vazifahoi asosii auditi samaranoki inhoyand:

– sanjishi nazoratii faoliyati tashkiloti nazoratshavanda va muayyan namudani sababhoi gayrisamaranok istifoda burdani mablaghoi bujeti az tarafi girandagoni onho;

– justujui tahlili va muayyan namudani aloqamandii sababu natijahoi kori maqomoti ijroiyai hokimiyati davlati va khulosahoi on;

– tashakkuli tarkibi, muayyan namudani tavsiyaho baroi behtar kardani samaranokii faoliyati tashkilothoi sanjidashavanda;

– ba maqomoti qonunguzor dodani imkoniyati bahodihi ba natijanokii qabuli qarorho oid ba tanzimi ravandi bujeti;

– tamini maqomoti ijroiyai hokimiyati davlati bo malumot va tavsiyaho oid ba baland bardoshtani samaranokii istifodabarii zakhiraho.

Moddai 35. Auditi moliyavii Palatai hisob

  1. Faoliyati Palatai hisob har sol az jonibi shirkati auditorii kasbi boyad tahti auditi moliyavi qaror doda shavad, ki on az jonibi raisi Palatai hisob pas az  guzaronidani ozmun (tender) tain megardad.
  2. Ba vazifai shirkati auditorii mazkur omoda namudani khulosa oid ba sathi rioyai sanadhoi meyorii huquqii dakhldor az jonibi Palatai hisob hangomi kharji mablaghoi bujeti dokhil meshavad.
  3. Hulosai shirkati auditori dar majlisi Hayati mushovarai Palatai hisob barrasi karda meshavad.
  4. Pardokhti haqqi khizmatrasonii shirkati auditorii kasbi az hisobi mablaghoi dar smetai kharojoti Palatai hisob peshbinigardida amali karda meshavad.

 

Moddai 36. Bahodihii mustaqil ba sifati auditho, ki az jonibi  Palatai hisob guzaronida meshavand

Ba sifati audithoe, ki Palatai hisob guzaronidaast, dar panj  sol na kamtar az yak marotiba bo tartibi muqarrarnamudai Prezidenti Jumhurii Tojikiston baho doda meshavad va khulosai on ba Prezidenti Jumhurii Tojikiston va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston peshnihod megardad.

 

BOBI 9. MUQARRAROTI HOTIMAVI

 

Moddai 37. Javobgari baroi rioya nakardani talaboti Qonuni mazkur

SHakhsoni voqei va huquqi baroi rioya nakardani talaboti Qonuni mazkur mutobiqi qonunguzorii Jumhurii Tojikiston ba javobgari kashida meshavand.

 

Moddai 38. Tartibi mavridi amal qaror dodani Qonuni mazkur

Qonuni mazkur pas az intishori rasmi mavridi amal qaror doda shavad.

 

 

          Prezidenti

Jumhurii Tojikiston                                                                 Emomali RAHMON    

 

sh. Dushanbe,

28 iyuni soli 2011,

№ 749

 

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