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Tartibi hisob va pardokht namudani andozi nizomi soddakardashuda

Moddai 297-i Kodeksi Andoz. Tartibi hisob va pardokht namudani andozi nizomi soddakardashuda

  1. Andozi nizomi soddakardashuda hamchun hosili zarbi manbai andozi dakhldor ba meyori andoz hisob karda meshavad.
  2. Hangomi az jonibi andozsuporanda amali gardidani yakchand namudhoi faoliyat, bahisobgirii daromadi umumi baroi in namudhoi faoliyat, inchunin hisob namudani mablaghoi andozi dakhldor judogona burda meshavad.
  3. Andozsuporandagone, ki to guzarish ba andozi nizomi soddakardashuda hangomi hisob namudani andozho az rui nizomi umumii andozbandi usuli hisobu zamkuniro istifoda meburdand, dar vaqti pardokhti andozi nizomi soddakardashuda qoidahoi zerinro ijro menamoyand:

-mablaghoi pulii to guzarish ba andozi nizomi soddakardashuda ba hisobi pardokht tibqi shartnomahoe, ki andozsuporanda ijroi onhoro bad az guzarish ba andozi nizomi soddakardashuda amali menamoyad, giriftashuda ba manbai andozi nizomi soddakardashudadokhil karda meshavand;

-mablaghoi pulie, ki bad az guzarish ba andozi nizomi soddakardashuda giriftashudaand, agar muvofiqi qoidahoi bahisobgirii andoz bo usuli hisobu zamkuni mablaghoi peshbinigardida hangomi hisob namudani manbai andoz doir ba nizomi umumii andozbandi ba daromadho ilova shuda boshand, ba manbai andoz dokhil karda nameshavand.

  1. Ba tarkibi daromadhoi suporandai andozi nizomi soddakardashudahangomi guzarish ba nizomi umumii andozbandi daromadhoi az tahvili molho (ijroi korho, khizmatrasoniho, huquqhoi molumulki) dar davrai istifodai andozi nizomi soddakardashuda, kipardokhti (pardokhti juzii) onho to sanai guzarish ba nizomi umumii andozbandi amali nashudaast, dokhil karda meshavand.
  2. Daromadhoi dar qismi 4 hamin moddapeshbinigardida daromadhoi davrai okhirini andoz to guzarish ba hisob namudani manbai andoz az rui nizomi umumii andozbandi etirof karda meshavand.
  3. Hangomi guzarish az nizomi umumii andozbandi ba andozi nizomi soddakardashuda va guzarishi baraks, andozsuporandagon dar mavridi andoz az arzishi ilovashuda qoidahoi zerinro ijro menamoyand:

-hangomi guzarish ba andozi nizomi soddakardashudamablaghoi andoz az arzishi ilovashuda, ki to chunin guzarish az mablagi  ba hisobi tahvili minbadai molho (korho,  khizmatrasoniho) dar davrai pas az guzarish ba andozi nizomi soddakardashuda pardokhtshuda (qisman pardokhtshuda) hisob va ba bujet pardokht shudaand, dar davrai okhirini andoz az arzishi ilovashuda ba hisob girifta meshavad;

-hangomi guzarish ba nizomi umumii andozbandi mablaghoi andoz az arzishi ilovashuda, ki suporandagoni andozi nizomi soddakardashuda baroi baqiyai molhoi (korhoi, khizmatrasonihoi) kharidaash suporidaast, az jonibi in andozsuporanda dar davrai yakumi andoz pas az guzarish ba nizomi umumi andozbandi doir ba andoz az arzishi ilovashuda ba hisob girifta meshavand.

  1. Mablagi hisobshudai andozi nizomi soddakardashuda suporida meshavad va elomiyai andoz bo shakli tasdiqnamudai maqomi vakolatdori davlati har semoha na dertar az sanai 10-umi mohe, ki bad az davrai andoz faro merasad, peshnihod karda meshavad.
  2. Pardokhti andozi nizomi soddakardashuda ba bujeti mahalli dar mahalli bahisobgirii andozsuporanda anjom doda meshavad.
  3. Nazorati pardokhti andozi nizomi soddakardashudaro maqomoti andoz amali menamoyand.
  4. Dasturamal dar borai hisob kardan va suporidani andozi nizomi soddakardashuda, inchunin shaklhoi elomiyaho (hisobho) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.
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