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Peshnihodi elomiya

Moddai 156-i Kodeksi Andoz. Peshnihodi elomiya

  1. Elomiyai yagona oid ba andoz az daromad va andozi ijtimoi az daromadhoi dar shakli muzdi mehnati shakhsoni voqei, ki andoz az onho dar manbai pardokht sitonida meshavad, az jumla az jonibi vohidi alohidai shakhsoni huquqi, to sanai 15-umi mohe peshnihod karda meshavad, ki badi mohi hisoboti faro merasad.
  2. Elomiyai yagona oid ba andoz az daromad va andozi ijtimoi az daromadhoi shakhsoni voqei – shahrvandoni Jumhurii Tojikiston, ki dar muassisahoi diplomati, konsulii davlathoi khoriji va ba onho barobarkardashudai namoyandagihoi tashkilothoi khoriji dar Jumhurii Tojikiston kor mekunand, to sanai 15-umi mohe peshnihod karda meshavad, ki badi semohai hisoboti faro merasad. Ittiloot dar borai shakhsoni voqeii dar bolo peshbinishuda ba maqomi vakolatdori davlati az jonibi Vazorati korhoi khorijii Jumhurii Tojikiston har semoha to sanai 15-umi mohe peshnihod karda meshavad, ki badi semohai guzashta faro merasad.
  3. Hisobi yagona oid ba andoz az daromad va andozi ijtimoi az daromadhoi shahrvandoni Jumhurii Tojikiston, ki dar tashkilothoi diplomati va tashkilothoi ba onho barobarkardashudai Jumhurii Tojikiston dar khorija faoliyat menamoyand, har semoha az jonibi Vazorati moliyai Jumhurii Tojikiston to sanai 15-umi mohe peshnihod karda meshavad, ki badi semohai hisoboti faro merasad va dar hamin muhlat andozho sitonida meshavand.
  4. Andozsuporandagoni zerin elomiyaro oid ba andoz az daromad az daromadhoi digar shakhsoni voqeie, ki dar manbai pardokht andozbandi nameshavand va (yo) elomiyaro oid ba andoz az foida to 1-umi apreli badi soli hisoboti ba maqomoti andoz mesuporand:

-rezidentho – suporandagoni andoz az foida;

-shakhsoni voqei – rezidenthoi doroi daromad, ki dar manbai pardokhti voqe dar Jumhurii Tojikiston andozbandi nameshavand, ba istisnoi shakhsone, ki andozhoro mutobiqi fasli XVIKodeksi mazkur pardokht menamoyand;

-shakhsoni voqei – rezidenthoe, ki dar surathisobhoyashon dar bonkhoi khorijii voqe berun az qalamravi Jumhurii Tojikiston mablaghoi puli dorand, inchunin onhoe, ki berun az qalamravi Jumhurii Tojikiston daromad megirand;

-shakhsoni voqeie, ki mutobiqi qonunhoi Jumhurii Tojikiston ba zimmaashon vazifai peshnihodi elomiya oid ba andoz az daromad va elomiya oid ba vazi molumulki guzoshta shudaast. Tartib, muhlathoi peshnihod, inchunin shakli elomiyaro, ki in shakhson peshnihod mekunand, Hukumati Jumhurii Tojikiston muqarrar menamoyad;

-digar shakhsoni huquqi va voqei – gayrirezidenthoe, ki az manbahoi voqe dar Jumhurii Tojikiston daromade megirand, ki boyad andozbandi karda shavad, ammo dar manbai pardokht andozbandi nameshavad.

  1. Hangomi barham dodani shakhsi huquqi komissiyai barhamdihi yo andozsuporanda favran dar in bora ba maqomi andoz ogohinomai khatti mefiristad. Komissiyai barhamdihi vazifador ast, ki elomiyai andozro ba maqomoti dakhldori andoz peshnihod namoyad.
  2. SHakhsi voqeie, ki az vay peshnihod kardani elomiyai andoz talab karda nameshavad, metavonad bo peshnihodi hujjathoi tasdiqkunanda bo talabi az nav hisob kardani andoz va bargardonidani mablagi barziyod suporidaash elomiya peshnihod kunad.
  3. Hisobho oid ba pardokhti mablaghoi jori (peshpardokht) az rui andoz az foida, inchunin malumot dar borai shakhsone, ki andozashon dar manbai pardokht nigoh doshta shudaast, tibqi shakli muqarrarnamudai maqomi vakolatdori davlati bo darnazardoshti talaboti qismhoi 1, 2 va 3 moddai 157 Kodeksi mazkur har moh (har semoha) to sanai 15-umi mohe peshnihod karda meshavand, ki badi mohi (semohai) hisoboti faro merasad.
  4. Elomiyai andoz az foida to 1-umi apreli badi soli hisoboti peshnihod karda meshavad.
  5. Elomiyai Bonki millii Tojikiston oid ba foidai voqeii ba bujeti davlati pardokhtshavanda, ki shakli on az tarafi maqomi vakolatdori davlati tasdiq karda meshavad, to 1 avgusti sole, ki badi soli hisoboti faro merasad, peshnihod karda meshavad. (QJT az 18.03.15s., №1188)
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