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Tartibi pardokhti andoz az daromadho

Moddai 133-i Kodeksi Andoz. Tartibi pardokhti andoz az daromadhoi gayrirezidentho az faoliyat dar Jumhurii Tojikiston, ki boisi tasisi muassisai doimi nameshavad

  1. Tartibi pardokhti andoze, ki hamin modda peshbini namudaast, nisbat ba daromadi gayrirezident az faoliyatash dar Jumhurii Tojikiston, ki boisi tasis dodani muassisai doimi namegardad, tibqi muqarraroti sanadi huquqii baynalmilali tatbiq karda meshavad, ba istisnoi daromadhoe, ki dar moddahoi 134-137 Kodeksi mazkur zikr shudaand.
  2. Gayrirezidenti dar qismi 1 hamin moddapeshbinishuda, ki az manbahoi voqe dar Jumhurii Tojikiston daromad megirad, huquq dorad tartibi pardokhti andozi peshbininamudai hamin moddaro amali namoyad. Dar holati tatbiq nakardani muqarraroti hamin modda agenti andoz uhdador ast andozro az manbai pardokht nigoh dorad va tibqi tartibi muqarraroti umumi ba bujeti davlati pardokht namoyad.
  3. Gayrirezidente, ki az manbai voqe dar Jumhurii Tojikiston daromad megirad va khohish dorad muqarraroti sanadi huquqii baynalmilaliro dar khususi bartaraf namudani andozbandii dukarata istifoda barad, ki yake az tarafhoi on Jumhurii Tojikiston meboshad, uhdador ast ba maqomi dakhldori andoz tibqi tartibi muqarrargardida nuskhai aslii hujjati tasdiqkunandai rezidentiashro baroi soli dakhldori taqvimi va ariza oid ba tatbiqi sanadi huquqii baynalmilali peshnihod namoyad.
  4. Agenti andoz dar lahzai ba gayrirezident pardokht namudani daromad uhdador ast az manbai pardokht andozro tibqi meyori muayyannamudai moddai 128 Kodeksi mazkur nigoh dorad va ba maqomoti dakhldori andoz ittiloot peshnihod namoyad.
  5. Maqomoti andoz dar davomi 15 ruzi taqvimi az lahzai giriftani ittilooti peshnihodnamudai agenti andoz hujjathoi zarurii gayrirezidentro omukhta, uhdadorand dar hamon muhlat qarori khudro ba agenti andoz khabar dihand. Dar holati zarurati giriftani ittilooti ilovagi dar borai gayrirezident az maqomi andozi davlati digar, muhlati qabuli qarori musbi yo manfii maqomoti andoz metavonad daroz karda shavad.
  6. Hangomi giriftani qarori musbii maqomoti andoz baroi bargardonidani andozi nigohdoshtashuda, agenti andoz mablagi andozi nigohdoshtashudaro ba gayrirezident mesuporad (mepardozad).
  7. Dar holati rozi nabudan bo qarori manfii maqomoti andoz, gayrirezident huquq dorad dar davomi 10 ruzi taqvimi az ruzi giriftani chunin qaror ba maqomi vakolatdori davlati (dar holati zarurat, bo jalb namudani maqomi vakolatdori mamlakati rezidentiash) bo ariza dar khususi takroran barrasi kardani masalai vobasta ba qonunan durust budani tatbiqi muqarraroti sanadi huquqii baynalmilali murojiat va hamzamon maqomoti andoz va agenti andozro dar khususi shikoyati qarori onho ogoh namoyad.
  8. Hangomi az jonibi maqomoti andoz qabul gardidani qarori manfi az rui ariza va dar holatiaz jonibiagenti andoz dar muhlati 10 ruz az gayrirezident nagiriftani ogohii dar qismi 7 hamin modda muqarrarshuda oid ba norozi budan bo qarori maqomoti andoz, agenti andoz uhdador ast mablagi nigohdoshtashudai andozro ba bujet guzaronad.
  9. Dar holati az jonibi gayrirezident yo agenti andoz ijro nagardidani talaboti hamin modda, uhdadori oid ba guzaronidani andozi az manbai pardokht nigohdoshtashuda ba bujet va mujozoti jarimavi baroi dar vaqtash naguzaronidani andoz ba zimmai agenti andoz guzoshta meshavad.
  10. Maqomoti andoz uhdadorand bahisobgirii mablaghoi zerinro barand:

-mablaghoi daromadho az manbahoi voqe dar Jumhurii Tojikiston, ki agenthoi andoz ba gayrirezidentho pardokht namudaand (baroi pardokht peshbini namudaand), novobasta ba mahalli pardokht va mablagi andozi nigohdoshtashuda;

-mablaghoi andozhoi ba gayrirezidenthoi doroi huquq ba tatbiqi muqarraroti sanadhoi huquqii baynalmilali pardokhtkardashuda (bargardonidashuda);

-mablaghoi andozhoero, ki agenthoi andoz az daromadhoi gayrirezident dar Jumhurii Tojikiston nigoh doshtaand va ba bujet guzaronidaand.

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