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Peshnihodi elomiyaho va pardokhti andoz az arzishi ilovashuda

Moddai 189-i Kodeksi Andoz. Peshnihodi elomiyaho va pardokhti andoz az arzishi ilovashuda

  1. Har yak andozsuporanda uhdador ast:

-ba maqomotiandozi dakhldor dar borai andoz az arzishi ilovashuda baroi har yak davrai hisoboti elomiya peshnihod namoyad;

-ba maqomoti andozi dakhldor to 15-umi aprel elomiyai ilovagi (tashehshuda) oid ba faoliyat dar soli guzashta bo nishon dodani kharojot va baqiyai hisobnoma-fakturahoi andoz az arzishi ilovashuda va aksizho peshnihod kunad;

-baroi har yak davrai hisoboti dar muhlati na dertar az muhlati baroi peshnihod namudani elomiyai andoz az arzishi ilovashuda muqarrargardida ba bujet andozro pardokht namoyad.

  1. Agar dar hamin fasl tartibi digare peshbini nashuda boshad, elomiyai andoz az arzishi ilovashuda baroi har yak davrai hisoboti na dertar az ruzi 15-umi mohi bad az davrai hisoboti peshnihod karda meshavad. (QJT az 14.11.16 s., №1367)
  2. Qismhoi 1 va 2 hamin moddanisbat ba shakhse, ki tanho hangomi voridoti molho andozsuporanda meboshad, tatbiq namegardand.
  3. Agar Kodeksi mazkur tartibi digarero muqarrar nakarda boshad, andoz az arzishi ilovashudaro oid ba voridoti andozbandishavanda maqomoti gumruk mutobiqi Kodeksi mazkur va qonunguzorii gumruki Jumhurii Tojikiston hisob mekunand va mesitonand.
  4. Dasturamal oid ba hisob va pardokhti andoz az arzishi ilovashuda, inchunin shaklhoi elomiyaho (hisobho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand
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