Moddai 289-i Kodeksi Andoz. Prinsiphoi umumii andozbandii sohibkoroni infirodii tibqi shahodatnoma faoliyatkunanda
- Daromadi umumii solonai shakhsoni voqei – rezidenton va gayrirezidenton, ki ba sifati sohibkori infirodi dar asosi shahodatnoma baqayd girifta shudaand (minbad – sohibkoroni tibqi shahodatnoma faoliyatkunanda), az hamai namudhoi faoliyati amalishavandai onho nametavonad az yak million somoni ziyod boshad. (QJT az 14.11.16 s., №1367)
- Sohibkoroni tibqi shahodatnoma faoliyatkunandavobasta ba namudi faoliyat va daromadi giriftaashon muvofiqi tartibi muqarrargardida nizomhoi zerini makhsusi andozro istifoda mebarand:
– nizomi soddakardashudai andozbandi baroi subekthoi sohibkorii khurd;
– nizomi soddakardashudai andozbandi baroi istehsolkunandagoni mahsuloti kishovarzi;
– nizomi makhsusi andozbandi baroi subekthoi biznesibozi.
- Sohibkoroni tibqi shahodatnoma faoliyatkunanda, kidar yakvaqt 2 nizomi makhsusi andozbandii dar qismi 2 hamin moddapeshbinigardidaro istifoda mebarand, uhdadorand muvofiqi tartibi muqarrargardida bahisobgirii alohidai daromadho, kharojot va amaliyoti khojagidorii anjomshavandaro oid ba har yak nizomi makhsusi andozi istifodashavanda pesh barand.
- Nizomhoi makhsusi andoz az jonibi sohibkoroni tibqi shahodatnoma faoliyatkunanda dar holate istifoda meshavand, ki agar daromad va faoliyati onho ba sharthoi chunin nizomhoi makhsusi andoz javobgu boshand.
- Agar hamin bob tartibi digarero peshbini nakarda boshad, az jonibi sohibkoroni tibqi shahodatnoma faoliyatkunanda andozhoi digar dar asosi Kodeksi mazkur pardokht karda meshavand.
- Sohibkoroni tibqi shahodatnoma faoliyatkunandaaz ijroi uhdadorihoi agenti andoz, ki Kodeksi mazkur peshbini namudaast, ozod nameboshand.
- Namudhoi faoliyate, ki sohibkoroni tibqi shahodatnoma faoliyatkunanda anjom doda metavonand va qoidahoi andozbandii onho mutobiqi bobi mazkur az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavad.
- Nazorati andozbandii sohibkoroni tibqi shahodatnoma faoliyatkunanda az jonibi maqomoti andoz amali karda meshavad.