Pardokhti andozho va muqarraroti mamuri

Moddai 158-i Kodeksi Andoz. Pardokhti andozho va muqarraroti mamuri

1. Suporandagoni andoz azdaromad andozro dar mahalli bahisobgiriashon dar muhlathoi baroi peshnihod namudani elomiyahoi andoz muqarrarshuda pardokht menamoyand.
2. SHahrvandoni Jumhurii Tojikiston, ki az hisobi kor dar tashkilothoi diplomatiyu konsulgarii davlathoi khoriji va tashkilothoi ba onho barobarkardashudai tashkilothoi baynalmilali dar Jumhurii Tojikiston daromad megirand, vazifadorand az daromadhoi khud mustaqilona andozi daromadro dar muhlathoi baroi peshnihodi elomiya muqarrarshuda suporand.
3. Taqsim kardani mablagi pardokhthoi jorii andoz az foida, inchunin mablaghoi andoze, ki boyad ba qismi daromadi bujetho az rui jambasti soli taqvimi guzaronida shavand, az jonibi korkhona bayni bujethoi mahalli joygirshavii vohidi asosii korkhona, inchunin dar mahalli joygirshavii har yak vohidi alohidai on bo darnazardoshti hissai kharojot baroi pardokhti muzdi mehnate, ki ba vohidi asosii korkhona va ba har yak vohidi alohidai korkhona dar kharojoti umumii muzdi mehnat dar korkhona (vohidi asosii korkhona dar yakjoyagi bo hamai vohidhoi alohidai korkhona) taalluq dorad, mutobiqi malumoti bahisobgirii muhosibii korkhona surat megirad.Hissahoi kharojoti baroi pardokhti muzdi mehnat dar hamin qismpeshbinigardidabo darnazardoshti nishondihandahoi voqeii kharojot baroi muzdi mehnati vohidi asosii korkhona va vohidhoi alohidai on mutobiqi malumoti bahisobgirii muhosibii korkhona baroi okhiri davrai hisoboti muayyan karda meshavand.
4. Hisob kardani mablagi pardokhthoi jorii andoz az foida, inchunin mablaghoi andoze, ki boyad ba qismi daromadi bujetho az rui jambasti soli taqvimi dar mahalli joygirshavii vohidi asosii korkhona va har kadom vohidi alohidai on pardokht shavand, az jonibi korkhona mustaqilona anjom doda meshavad.Malumotro dar borai mablaghoi pardokhthoi jorii andoz az foida, inchunin dar borai mablaghoi az rui jambasti soli taqvimi hisobkardashuda korkhona ba vohidhoi alohidai khud, inchunin ba maqomoti andozi mahalli joygirshavii khud va mahalli joygirshavii vohidhoi alohida na dertar az muhlati baroi amali namudani pardokhthoi jori mutobiqi moddai 157 Kodeksi mazkur muqarrargardida va baroi peshnihodi elomiya az rui andoz az foida mutobiqi moddai 156 Kodeksi mazkur dastras menamoyad.
5. Korkhona mablagi peshpardokhtho va mablagi andozero, ki az rui jambasti soli taqvimi hisob karda shudaast, ba bujeti mahalli joygirshavii vohidi asosii korkhona va vohidhoi alohidai on tavassuti vohidi asosii korkhona yo tariqi har vohidi alohidai na dertar az muhlati muqarrarnamudai hamin modda va moddai 157 Kodeksi mazkur mesuporad.
6. Suporandagoni andoz az foida hisobi nihoi anjom medihand va andozro dar mahalli bahisobgiriashon na dertar az 10-umi apreli soli badi soli taqvimii hisoboti farorasanda pardokht menamoyand.
7. Bonki millii Tojikiston andoz az foidaro na dertar az  1 avgusti sole, ki badi soli hisoboti faro merasad, mesuporad (QJT az 18.03.15s., №1188).
8. 8. Nazorati pardokhti andoz az foida va andoz az daromad az jonibi maqomoti andoz anjom doda meshavad.
9. 9. Dasturamalho oid ba hisob va pardokht namudani andoz az foida va andoz az daromad, inchunin shaklhoi elomiyaho va hisobhoi dakhldor az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.