Pardokhthoi jorii (peshpardokhti) andoz

Moddai 157-i Kodeksi Andoz. Pardokhthoi jorii (peshpardokhti) andoz

1. Suporandagoni andoz az foida, ba istisnoi shakhsone, ki mutobiqi fasli XVI Kodeksi mazkur andozbandi meshavand, vazifadorand pardokhti jorii harmoharo (har semoharo) ba bujet na dertar az sanai 15-umi mohe, ki bad az mohi (semoha) hisoboti faro merasad, anjom dihand.
2. Suporandagoni andoz az foida, ba istisnoi shakhsone, ki dar bahisobgirii noziroti andozi andozsuporandagoni kalon meboshand va shakhsone, ki mablagi andoz az foidai onho baroi soli guzashtai taqvimi az mablagi muayyannamudai Vazorati moliyai Jumhurii Tojikiston dar muvofiqa bo maqomi vakolatdori davlati ziyod meboshad, vazifadorand har semoha pardokhti joriro ba bujet na dertar az sanai 15-umi mohe, ki badi semohai hisoboti faro merasad, anjom dihand.
3. Mablagi har pardokhti jorii mohona (semoha) dar davrai 12-moha, ki har 15-umi aprel ogoz meyobad, nametavonad az har yak mablaghoi zerin kamtar boshad:

– az duvozdah yak qismi (az chor yak qismi) mablagi andoz az foida baroi soli guzashtai andoz;  (QJT az 14.11.16 s., №1367)

– 1 foizi daromadi umumii mohi (semohai) hisoboti.

1. Pardokhthoi jorii andoz az foida ba mablagi in andozi baroi soli taqvimi pardokhtshavandabahisob girifta meshavand. Hama guna pardokhthoi barziyodi jorii andoz az foida dar muqoisa bo uhdadori doir ba in andoz baroi soli taqvimi ba hisobi uhdadoriho oid ba digar andozho girifta meshavand yo ba andozsuporanda bargardonida meshavand.
2. Pardokhthoi jori az rui andoz az foida pardokhthoi hatmi buda, baroi sari vaqt napardokhtani onho foizho hisob karda meshavand.