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Sitonidani andoz az foizho dar manbai pardokht

Moddai 127-i Kodeksi Andoz. Sitonidani andoz az foizho dar manbai pardokht

  1. Foizhoe, ki rezident yo muassisai doimii gayrirezident medihad yo az nomi chunin muassisa doda meshavand, az manbai pardokht tibqi meyori 12 foiza az mablagi dodashavanda andozbandi megardand, agar daromad az manbai voqe dar Jumhurii Tojikiston girifta shavad, ba istisnoi holathoipeshbininamudai qismi 2 hamin modda.
  2. Foizhoe, ki ba tashkilothoi qarzii rezidenti, maqomoti moliya, shirkathoi rezidentii ijorai moliyavi (lizingi), az jumla tibqi shartnomai ijorai moliyavi (lizing) pardokht meshavand, dar manbai pardokht andozbandi namegardand. (QJT az 14.11.16 s., №1367)
  3. Foizhoe, ki mutobiqi qismi 1 hamin modda andozbandi shudaand, ba daromadi umumii girandai onho – shakhsi voqei dokhil nameshavand va dar oyanda, badi pardokhti onho ba in shakhs, andozbandi namegardand.
  4. SHakhsi huquqi – rezident, ki foidai on boyad andozbandi gardad, hangomi giriftani foizhoi mutobiqi qismi 1 hamin modda andozbandishuda, tamomi mablagi daromadi foiziro be tarhi andozi sitonidashuda ba daromadi umumii khud dokhil menamoyad va huquq dorad in andozi az manbai pardokht nigohdoshtashudaro, hangomi mavjudiyati hujjathoi tasdiqkunandai nigahdoshti andoz dar manbai pardokht, ba hisob girad.
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