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Tartibi hisobkuni va muhlati pardokhti andoz

Moddai 260-i Kodeksi Andoz. Tartibi hisobkuni va muhlati pardokhti andoz

  1. Mablagi andozi pardokhtshavandaro andozsuporandagon dar asosi arzishi(hajmi) molhoi andozbandishavanda va meyori andoz mustaqilona hisob mekunand. Dar hujjathoi pardokhti andoz namudi amaliyoti andozbandishavanda zikr karda meshavad.
  2. Hangomi kharida furukhtani molhoi andozbandishavanda andoz az furush bo darnazardoshti narkhi molhoi andozbandishavanda dar sanai kharid (giriftan), dar sanai furush (intiqol) va hajmi amaliyoti andozbandishavanda muayyan karda meshavad.
  3. Hangomi dar ruzi furush (suporidan) mavjud nabudani malumot dar borai narkhi birjavi, andoz dar asosi malumoti mavjudai okhiron oid ba narkhi birjavii moli andozbandishavanda dar sanai nazdiktarini ruzi furush hisob karda meshavad. Mablagi andoz az jonibi andozsuporanda hangomi vorid gashtani malumot oid ba narkhi moli andozbandishavandai furukhtashuda dar sanai furush tasheh karda meshavad.
  4. Andoz to tahvili (intiqoli) moli andozbandishavanda yo dar muhlati na dertar az 3 ruzi badi vorid shudani mablag ba surathisobi andozsuporanda dar bonk yo hangomi hisobbarobarkuni bo puli naqd ba khazinai u voridshuda, hangomi digar amaliyothoi andozbandi boshad, to lahzai bor kardan, tahvil yo intiqoli molhoi andozbandishavanda pardokht meshavad. SHakhsone, ki dar natijai amaliyoti andozbandishavanda molhoi andozbandishavandaro kharidaand, uhdadorand, ki dar muhlati 10 ruz nuskhai hujjathoi tasdiqkunandai pardokhti andozro ba noziroti andozi andozsuporandagoni kalon peshnihod kunand. Dar holati vujud nadoshtani hujjathoi mazkur, in shakhson uhdadorand mablagi purrai andozro az hisobi khud pardokht namoyand.
  5. Hangomi az qalamravi Jumhurii Tojikiston ba berun sodir kardani moli andozbandishavanda to guzashtani sarhadi gumrukii Jumhurii Tojikiston andoz az rui narkhhoi dar lahzai sodirot amalkunanda pardokht meshavad. Barasmiyatdarorii gumrukii sodiroti molhoi andozbandishavanda ba berun az qalamravi Jumhurii Tojikiston dar asosi tasdiqnomai noziroti andozi andozsuporandagoni kalon doir ba pardokhti andoz az furush amali karda meshavad.
  6. Hisob namudani andoz baroi amaliyoti andozbandishavanda hangomi ba Jumhurii Tojikiston vorid namudani alyuminiyi avvaliya bo istifodai nizomi gumrukii barorish ba muomiloti ozod bo darnazardoshti talaboti bobi mazkur va qonunguzorii gumrukiJumhurii Tojikiston anjom doda meshavad. (QJT az 14.11.16 s., №1367)
  7. Elomiyai andoz az furush dar shakli muqarrarnamudai maqomi vakolatdori davlati va hujjathoi tasdiqkunanda (hisobho) dar borai pardokhti andoz nisbat ba manbai andozi muayyannamudai qismhoi 1-3 moddai 258 Kodeksi mazkur ba maqomoti dakhldori andoz az jonibi andozsuporanda dar muhlathoi baroi pardokhti andoz muqarrargardida peshnihod karda meshavad.
  8. Elomiyai andoz az furush dar shakli muqarrarnamudai maqomi vakolatdori davlati va hujjathoi tasdiqkunanda (hisobho) dar borai pardokhti andoz nisbat ba manbai andozi muayyannamudai qismi 4 moddai 258 Kodeksi mazkur az jonibi tahvilkunanda ba maqomoti dakhldori andoz na dertar az sanai 15-umi mohe, ki bad az mohi hisoboti faro merasad, peshnihod karda meshavad. (QJT az 14.11.16 s., №1367)
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