Tartibi peshnihodi hisobi andoz

Moddai 281-i Kodeksi Andoz. Tartibi peshnihodi hisobi andoz

1. Andozsuporandagon, ba istisnoi shakhsoni voqeie, ki molu mulki gayrimanquli andozbandishavandaro dar faoliyati sohibkorii khud istifoda namebarand, har sol na dertar az 1-umi marti soli jori ba maqomoti andozi mahalli joygirshavii qitahoi zamin va (yo) obekthoi gayrimanquli khud hisobi mablagi andozho az molu mulki gayrimanqulro (andozi zamin va (yo) andoz az obekthoi molu mulk), ki boyad dar soli jori suporand, peshnihod menamoyand. SHakl va tartibi peshnihodi hisoboti nomburdaro maqomi vakolatdori davlati muqarrar menamoyad.
2. Hisobi mablaghoi andozhoi pardokhtshavanda az molu mulki gayrimanquli (andozi zamin va (yo) andoz az obekthoi gayrimanqul) shakhsoni voqei, ki onro dar faoliyati sohibkorii khud istifodanamebarand, az jonibi maqomoti andozi mahalli joygirshavii qitahoi zamin va (yo) obekthoi gayrimanqul amali karda meshavad. SHakhsoni voqeii peshbinigardidaoid ba mablaghoi hisobshudai andoz az molu mulki gayrimanqul boyad dar muhlati na dertar az 1-umi mayi soli jori az jonibi maqomoti andozi dakhldor ogohonida shavand. SHakl va tartibi ogohinidani shakhsoni nombarshuda oid ba mablaghoi andozhoi molu mulki gayrimanqulro maqomi vakolatdori andoz muqarrar menamoyad.
3. Agar bo yagon sabab ogohinoma oid ba mablaghoi andozho az molu mulki gayrimanqul ba shakhsi voqeie, ki chunin molu mulkro dar faoliyati sohibkorii khud istifoda namebarad, narasida boshad, chunin shakhsi voqei uhdador ast hisobhoi andozhoro az maqomi andozi mahalli joygirshavii in molu mulk girad va (yo) mustaqilona mablaghoi andozhoi pardokhtshavandaro dar muhlathoi muayyannamudai Kodeksi mazkur suporad.
4. Oid ba qitahoi zamini az nav judokardashuda (badastovardashuda, giriftashuda) va (yo) obekthoi molu mulki gayrimanquli shakhsone, ki dar qismi 1 hamin modda muayyan shudaand, hisobi andozho boyad dar davomi 30 ruzi taqvimi az lahzai judokuni (badastovari, giriftan) peshnihod karda shavad.