Tartibi hisobkuni va pardokhtani andoz

Moddai 218-i Kodeksi Andoz. Tartibi hisobkuni va pardokhtani andoz

1. Mablagi andozi ijtimoi, ki ba bujet boyad guzaronda shavad bo rohi zarb zadani manbai andozbandi ba meyorhoi dakhldori andoz muayyan karda meshavad, agar dar bobi mazkur tartibi digare muqarrar nashuda boshad.
2. Andozi ijtimoi dar holathoi dar sarkhathoi yakum – seyumi qismi 1 moddai 212Kodeksi mazkur peshbinishuda, muvofiqi tartibi muqarrarnamudai moddai 125 Kodeksi mazkur to sanai 15-umi mohe, ki pas az davrai andozi faro merasad, ba bujet guzaronda meshavad.
3. Andozi ijtimoiro ba joi shahrvandoni Jumhurii Tojikiston, ki dar tashkilothoi baynalmilali, namoyandagihoi diplomati, konsuli va tashkilothoi ba onho barobarkardashudai Jumhurii Tojikiston dar khorija dar khizmati davlati qaror dorand, Vazorati moliyai Jumhurii Tojikiston har semoha hamchun korfarmo to sanai 15-umi badi semohai hisoboti hisob peshnihod namuda, dar hamin muhlat andozro mesitonad.
4. Sohibkoroni infirodie, ki tibqi patent faoliyat mekunand, andozi ijtimoiro hamzamon bo guzaronidani mablag ba bujet baroi patent mesuporand.Sohibkoroni infirodie, ki tibqi shahodatnoma faoliyat mekunand, inchunin shahrvandoni Jumhurii Tojikiston, ki dar qismi 2 moddai 216 Kodeksi mazkur zikr shudaand baroi davrai andoz to sanai 15-umi mohe, ki bad azdavrai hisoboti faro merasad, elomiyai andozro peshnihod namuda, dar hamin muhlat mablagi andozro pardokht menamoyand.
5. Andozsuporandagon-shakhsoni huquqi, vohidhoi alohidai onho, muassisahoi doimiigayrirezidentho, sohibkoroni infirodii tibqi shahodatnoma faoliyatkunandai dar sarkhathoi yakum va duyumiqismi 1 moddai 212 Kodeksi mazkur peshbinigardidaelomiyai yagonai andozi ijtimoi va andoz az daromadro ba maqomoti andozi mahalli baqaydgirii khudharmoha to sanai 15-umi mohe, ki bad az mohi hisoboti faro merasad, az rui shakli muqarrarnamudai maqomi vakolatdori davlati peshnihod namuda, dar hamin muhlat mablagi andozhoro pardokht menamoyand.
6. Hojagihoi dehqoni (fermeri) be tasis dodani shakhsi huquqi har nimsolai taqvimi to sanai 15-umi mohe, ki bad az nimsolai hisoboti faro merasad, ba maqomoti andozi mahalli bahisobgiriashonnisbat ba azoi in khojagihodar shakli muqarrarnamudai maqomi vakolatdori davlati elomiyai andozi ijtimoi peshnihod namuda, dar hamin muhlat mablagi andozro pardokht menamoyand.
7. SHahrvandoni Jumhurii Tojikiston, ki dar qismi 3 moddai 216 Kodeksi mazkur zikr shudaand, har semoha to sanai 15-umi mohe, ki bad az semohai hisoboti faro merasad, ba maqomoti andozi mahalli bahisobgirii khud dar shakli muqarrarnamudai maqomi vakolatdori davlati elomiyai yagonai andozi ijtimoi va andoz az daromad peshnihod namuda, dar hamin muhlat pardokhti andozhoro tamin menamoyand.
8. Nazorati pardokhti andozi ijtimoi az jonibi maqomoti andoz anjom doda meshavad.
9. Dasturamal dar borai hisob va pardokht namudani andozi ijtimoi, shaklhoi elomiyahoi (hisobhoi) andoz az jonibi maqomoti vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.