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Tagyir dodani muhlati pardokhti andozho

Moddai 70-i Kodeksi Andoz. Tagyir dodani muhlati pardokhti andozho

  1. Tahti mafhumi tagyir dodani muhlati ijroi uhdadorihoi andoz oid ba pardokhti andozho, jarimaho va foizho dar asosi arizai khattii andozsuporanda guzaronidani muhlati muqarrarnamudai Kodeksi mazkur oid ba pardokhti andozho, jarimaho va foizho ba muhlati nisbatan dertar donista meshavad.
  2. Tagyir dodani muhlati ijroi uhdadorii andoz nisbat ba andozhoi dar manbai pardokht sitonidashavanda va andozi ijtimoi roh doda nameshavad.
  3. Huquqi ijroi uhdadorii andoz az rui muhlathoi tagyirdodashuda naboyad ba shakhsi digar guzasht karda shavad.
  4. Batakhirguzori andozsuporandaro az javobgari dar shakli hisob kardani foizho az rui mablaghoi ba takhir guzoshtashudai mablagi andozho ozod mekunad. (QJT az 18.03.15s., №1188)
  5. Dar davrai batakhirguzori jarayoni muhlathoi davoi sitonidani andozho, jarimaho va foizho, ki Kodeksi mazkur peshbini namudaast, qat megardad.
  6. Mablagi andozho, jarimaho va foizhoe, ki pardokhti onho ba takhir guzoshta shudaast, to ba okhir rasidani davrai batakhirguzori hamchun baqiyapuli ba hisob nameravad va nisbat ba in mablagho tadbirhoi majburan sitonidani andozho, jarimaho va foizho tatbiq namegardand.
  7. Pardokhti mablagi uhdadorihoi andozi batakhirguzoshtashuda dar mohe, ki bad az mohi davrai batakhirguzori faro merasad, amali gardonida meshavad. Pardokhti mablagi uhdadorihoi andozi batakhirguzoshtashudai andozsuporanda uro az uhdadorii pardokht namudani andozhoi jori ozod namekunad.
  8. Batakhirguzori metavonad ba andozsuporanda hangomi mavjud budani yake az asoshoi zerin peshnihod karda shavad:

– rasidani zarar ba in andozsuporanda dar natijai ofati tabii, sadamai tekhnogeni va digar holathoi tasiri quvvahoi rafnopazir;

-az jonibi in andozsuporanda anjom dodani faoliyati jorikunoni yo innovatsioni, az jumla ikhtiroi tekhnologiyahoi nav yo takmil dodani tekhnologiyahoi istifodashavanda, kor karda baromadani namudhoi navi ashyo yo mavod;

-sari vaqt az bujet mablagguzori nashudani in andozsuporanda yo sari vaqt napardokhtani mablagi farmoishi davlati, ki az jonibi in andozsuporanda ijro shudaast.

  1. Batakhirguzorii takrorii pardokhti andozho, jarimaho va foizho be purra pushonidani mablaghoi andozho, jarimaho va foizhoi qablan batakhirguzoshtashuda, ba istisnoi holathoi mavjudiyati asoshoi peshbininamudai sarkhati yakumi qismi 8 hamin modda, man ast.
  2. Qaror dar khususi batakhirguzori tibqi tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston boyad ishora ba namudi andozho, jarimaho va foizhoe, ki batakhirguzori nisbat ba onho tatbiq shudaast, mablagi onho, muhlati pardokhti onhoro dar bar girad.
  3. Batakhirguzori peshnihod karda nameshavad, agar:

-nisbat ba andozsuporanda vobasta ba vayron kardani qonunguzorii andozi Jumhurii Tojikiston parvandai jinoyati ogoz gardida boshad;

– binobar sababi az jonibi andozsuporanda sodir gardidani vayronkunii qonunguzorii andozi Jumhurii Tojikistonnisbat ba vay oid ba huquqvayronkunii andoz yo huquqvayronkunii mamuri  istehsoloti parvanda pesh burda shuda istoda boshad;

– andozsuporanda ba ruykhati andozsuporandagoni bemasuliyat dokhil karda shuda boshad;

-mavjud budani asosi kofie, ki dar holati joy doshtani uhdadorii ijronashudai andoz andozsuporanda az chunin tagyirot istifoda burda, mablaghoi pulii khud va (yo) digar molu mulkashro pinhon menamoyad.

  1. Qaror dar khususi batakhirguzori oid ba andozhoi umumidavlati bo peshnihodi Vazorati moliyai Jumhurii Tojikiston az jonibi Hukumati Jumhurii Tojikiston qabul karda meshavad.
  2. Qaror dar khususi batakhirguzori oid ba andozhoi mahalli bo peshnihodi maqomoti dakhldori moliya va andozi shahr (nohiya) az jonibi Majlisi vakiloni khalqi shahri (nohiyai) dakhldor qabul karda meshavad.
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