Tartibdihi va nigohdorii hujjathoi bahisobgiri

Moddai 47-i Kodeksi Andoz. Tartibdihi va nigohdorii hujjathoi bahisobgiri

1. Bahisobgirii andoz – jarayoni az jonibi shakhs pesh burdani hujjathoi bahisobgiri tibqi talaboti Kodeksi mazkur bo maqsadhoi jambast va murattab kardani malumot dar borai obekthoi andozbandi va (yo) obekthoi ba andozbandi aloqamand, inchunin hisob kardani andozho va tartib dodani hisoboti andoz meboshad.
2. Har shakhs uhdador ast hujjathoi bahisobgiriro ba zaboni davlati pesh barad, agar onho: (QJT az 14.11.16 s., №1367)
– boisi ba miyon omadani uhdadorihoi andozii in shakhs shavand;
-boisi ba miyon omadani uhdadorihoi in shakhs oid ba nigoh doshtani andoz dar manbai pardokht shavand;
-boisi ba miyon omadani uhdadorihoi in shakhs oid ba peshnihodi malumoti vobasta ba andozbandi shavand.
3. Hujjathoi bahisobgiri az hujjathoi ibtidoi, registrhoi hisoboti muhosibavi va digar hujjathoe iboratand, ki baroi muayyansozii obekthoi andozbandi va obekthoi bo andozbandi aloqamand asos meboshand, inchunin baroi hisobkunii uhdadorihoi andoz hamchun asos istifoda burda meshavand.
4. Andozsuporandagon uhdadorand hujjathoi bahisobgiriro mutobiqi sanadhoi meyorii Vazorati moliyai Jumhurii Tojikiston va maqomi vakolatdori davlati va hangomi zarurat boshad, Bonki millii Tojikiston va digar maqomoti vakolatdor mutobiqi qonunguzorii Jumhurii Tojikiston pesh barand.
5. Har hujjati avvaliyai bahisobgiri, ba istisnoi hujjati shakli elektroni, boyad ba miqdori na kamtar az du nuskhai yakkhela tartib doda shavad, ki yakeash dar ikhtiyori shakhse memonad, ki onro tartib doda, peshnihod namudaast, digarash ba shakhse suporida meshavad, ki in hujjat baroyash peshbini shudaast va az jonibi vay nigohdori meshavad.
6. Agar hujjathoi bahisobgirii andozsuporanda ba zaboni khoriji tartib doda shavand, bo talabi kormandi maqomoti andoz, ki sanjish meguzaronad yo maqomoti andoz az jonibi andozsuporanda chunin hujjatho boyad ba zaboni davlati tarjuma karda shavand. Hangomi tartib dodani hujjathoi bahisobgiri dar shakli elektroni andozsuporanda uhdador ast dar jarayoni sanjishi andoz bo talabi maqomoti andoz nuskhai kogazii chunin hujjathoro peshnihod namoyad.
7. Hujjathoi bahisobgiri az inho iborat meboshand:
-hujjathoi muhosibavi – baroi shakhsone, ki ba onho mutobiqi qonunguzori dar borai hisoboti muhosibavi uhdadorii oid ba peshburdi on voguzor shudaast;
-khisoboti andoz;
-digar hujjathoe, ki baroi muayyan namudani obekthoi andozbandi va (yo) obekthoi ba andozbandi aloqamand, inchunin baroi hisob kardani uhdadorii andoz asos meboshand.
8. Andozsuporandagon uhdadorand hujjathoi bahisobgiriro dar Jumhurii Tojikiston dar davomi na kamtar az muhlati davo, ki moddai 66 Kodeksi mazkur muqarrar namudaast, nigoh dorand.
9. Gayrirezidente, ki faoliyatashro dar Jumhurii Tojikiston ba vositai muassisai doimi be tasis dodani filial yo namoyandagi amali menamoyad, uhdador ast hujjathoi bahisobgiriro dar mahalli joygirshavii (dar idorai) khud dar Jumhurii Tojikiston yo in ki dar holati nadoshtani idora – dar idorai agenti hamin gayrirezident dar Jumhurii Tojikiston nigoh dorad.
10. Hangomi aznavtashkildihii shakhsi huquqi uhdadori oid ba nigohdorii hujjathoi bahisobgirii shakhsi huquqii aznavtashkilshuda ba vorisi on voguzor karda meshavad.
11. Hangomi barhamdihii shakhsi huquqi tibqi tartibi muqarrarnamudai qonunguzori hujjathoi bahisobgiri ba boygonii davlati suporida meshavand.