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Peshnihod namudani hisoboti andoz

Moddai 53-i Kodeksi Andoz. Peshnihod namudani hisoboti andoz

  1. Hisoboti andoz az jonibi andozsuporanda ba maqomoti andoz dar muhlathoi muqarrarnamudai Kodeksi mazkur peshnihod karda meshavad.
  2. Hisoboti andoz ba maqomoti andozi mahalli bahisobgirii andozsuporanda peshnihod karda meshavad. Hisoboti andoz az rui namudhoi alohidai andozho niz dar holathoi peshbininamudai Kodeksi mazkur az jonibi andozsuporanda dar mahalli bahisobgirii obekthoi andozbandi peshnihod karda meshavad.
  3. SHakhsoni voqeie, ki sohibkori infirodi nameboshand, elomiyai andozro ba maqomoti andozi mahalli istiqomatashon peshnihod menamoyand.
  4. Hisoboti andoz ba maqomoti andoz peshnihodshuda hisobida nameshavad, agar dar on raqami mushakhkhasi andozsuporanda, davrai andoz, namud va mablagi andoz, va (yo) sanai peshnihodi hisoboti andoz nishon doda nashuda boshand yo nodurust nishon doda shuda boshand.
  5. Vorid namudani tagyiru ilovaho ba hisoboti andoz dar doirai muhlati davo bo rohi peshnihodi hisoboti ilovagi baroi davrai andoze, ki in tagyiru ilovaho ba on taalluq dorand, ijozat doda meshavad.
  6. Hangomi peshnihod namudani hisoboti andoz bo tagyiru ilovaho ba maqomoti andoz to lahzae, ki andozsuporanda dar borai tain namudani sanjishi hujjatii andoz ogoh shud yo boyad ogoh meshud, andozsuporanda az javobgarii bo qonunguzori muqarrargardida baroi huquqvayronkunii sodirkardaash ozod karda meshavad. Zimnan foizho baroi dar vaqtash napardokhtani andozho tibqi tartibi muqarrarshuda hisob va pardokht karda meshavad.
  7. Baroi andozsuporandagoni alohidae, ki nazorati faoliyati onho az jonibi noziroti andozi andozsuporandagoni kalon amali karda meshavad, dar holathoi zaruri muhlathoi peshnihodi elomiyaho va pardokhti andozho metavonand az jonibi Hukumati Jumhurii Tojikiston muqarrar karda shavand.
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