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Prinsiphoi umumii andozbandii sohibkoron

Moddai 289-i Kodeksi Andoz. Prinsiphoi umumii andozbandii sohibkoroni infirodii tibqi shahodatnoma faoliyatkunanda

  1. 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)
  2. 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.

  1. 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.
  2. 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.
  3. Agar hamin bob tartibi digarero peshbini nakarda boshad, az jonibi sohibkoroni tibqi shahodatnoma faoliyatkunanda andozhoi digar dar asosi Kodeksi mazkur pardokht karda meshavand.
  4. Sohibkoroni tibqi shahodatnoma faoliyatkunandaaz ijroi uhdadorihoi agenti andoz, ki Kodeksi mazkur peshbini namudaast, ozod nameboshand.
  5. 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.
  6. Nazorati andozbandii sohibkoroni tibqi shahodatnoma faoliyatkunanda az jonibi maqomoti andoz amali karda meshavad.
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