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Tarhi kharojoti vobasta ba giriftani daromad

Moddai 111-i Kodeksi Andoz. Tarhi kharojoti vobasta ba giriftani daromad

  1. Az daromadi umumi tamomi kharojoti tasdiqshudai voqean anjomdodai marbut ba davrai hisobotii bo giriftani chunin daromad aloqamand, ki dar Kodeksi mazkur va (yo) digar sanadhoi meyorii huquqi peshbini gardida, ba Kodeksi mazkur mukholifat namekunand, tarh karda meshavand, az jumla:

-kharojoti tasdiqshudai uhdadorihoi andoz bo darnazardoshti mahdudiyathoi muqarrarnamudai moddai 123 Kodeksi mazkur;

-kharojoti tasdiqshudai muzdi mehnat, kharojoti safarhoi khizmatii kormandon dar doirai meyorhoi muqarrarshuda;

-kharojoti tasdiqshudai vobasta ba kharidi ashyoi khom, mavodho, energiyai voqean dar davrai andoz istifodashuda, ba istisnoi harojoti vobasta ba sokhtmon, kharidorii vositahoi asosi va vasli onho(az jumla kharojoti farqiyati manfii qurbi asor va foizhoi qarzi), inchunin digar kharojote, ki mutobiqi moddai 153 Kodeksi mazkur khususiyati asosi (kapitali) dorand va kharojote, ki mutobiqi moddai 112 Kodeksi mazkur va digar muqarraroti hamin bob boyad tarh nashavand.  (QJT az 14.11.16 s., №1367)

  1. Tarhi kharojot dar holati mavjud budani hujjathoi ba tavri dakhldor ba rasmiyat darovardashuda, ki kharojoti voqeii vobasta ba giriftani chunin daromadro tasdiq menamoyand, ijozat doda meshavad.
  2. Agar hamon yak kharojot dar yakchand moddai kharojot peshbini shuda boshad, dar in surat hangomi hisobi foidai andozbandishavanda in kharojot tanho yak marotiba tarh karda meshavand.
  3. Jarimaho, foizho (penyaho), noustuvoronahoi tainshuda yo etirofshudai vobasta ba giriftani daromadi umumi, ki boyad az hisobi andozsuporanda pardokht shavand (shudaand), ba istisnoi onhoe, ki boyad ba bujet vorid gardand, tarh karda meshavand.
  4. Andoz az arzishi ilovashuda, ki baroi maqsadhoi andoz az arzishi ilovashuda ba hisob giriftani on ijozat doda nameshavad, dar arzishi molho, ijroi korho, khizmatrasoniho ba inobat girifta meshavad.
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