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Tartibi sitonidani andoz dar manbai pardokht

Moddai 125-i Kodeksi Andoz. Tartibi sitonidani andoz dar manbai pardokht

  1. SHakhsoni (agenthoi andozi) zerin vazifadorand, ki andozroaz manbahoi pardokht sitonand:

-shakhsoni huquqi, inchunin vohidhoi alohidai onho, sohibkoroni infirodi va muassisahoi doimii gayrirezidentho, ki ba shakhsoni voqeii kiroyakori khud dar shakli muzdi mehnat daromad medihand (boyad dihand);

-shakhsoni huquqi, inchunin vohidhoi alohidai onho, sohibkoroni infirodi va muassisahoi doimii gayrirezidentho, ki baroi khizmatrasoni (ijroi kor) dar Jumhurii Tojikiston ba shakhsoni voqeie, ki ba sifati sohibkori infirodi ba qayd girifta nashudaand, dar asosi shartnomahoi khususiyati grajdaniihuquqidoshta yo be chunin shartnomaho, ba istisnoi shartnomahoi grajdaniihuquqie, ki mavzui onho guzashtani huquqi molikiyat yo huquqhoi digari ashyoi (huquqhoi molumulki) meboshad, baroi ijroi kor (khizmatrasoni) daromad pardokht menamoyand;

-shakhsoni huquqi, inchunin vohidhoi alohidai onho, sohibkoroni infirodi va muassisahoi doimii gayrirezidentho, ki ba shakhsoni voqei nafaqa, stipendiya va kumakpuli medihand, ba istisnoi nafaqa, stipendiya va kumakpulihoi davlati;

-rezidenthoe, ki sudi sahmiyaho va foizhoro pardokht menamoyand;

-shakhsoni huquqi – rezidenthoe, ki qismi sahmiyai (hissai ishtiroki) ba gayrirezidenthoi Jumhurii Tojikiston taalluqdoshtaashon furukhta (begona karda) shudaast, inchunin agenthoi vakolatdori gayrirezidentho, ki molu mulki (sahmiyahoi, hissai ishtiroki) dar Jumhurii Tojikiston vujuddoshtai chunin gayrirezidenthoro furukhtaand (begona kardaand) yo dodaand, agar hujjathoi tasdiqkunandai pardokhti andoz az jonibi khudi gayrirezidentho pas az furush (begonakuni) yo dodani molu mulki zikrshuda peshnihod nashuda boshand;

-shakhsone, ki pardokhthoi dar moddai 128 Kodeksi mazkur peshbinishudaro anjom medihand;

-shakhsone, ki burdhoro oid ba vombargho, lotereyaho, oid ba natijahoi ozmunho, musobiqaho va digar chorabiniho mukofotho (burdho, tuhfaho) medihand.

  1. SHakhse, ki daromadi dar qismi 1 hamin moddapeshbinishudaro pardokht menamoyad, baroi sitonidan va ba bujet guzaronidani andoz javobgar meboshad. Agar mablagi andoz sari vaqt ba bujet guzaronida nashavad, shakhsi daromad pardokhtkunanda uhdador ast mablagi andozi nigohdoshtanashuda va ba bujet guzaronidanashudaro, inchunin jarimaho va foizhoi dakhldorro az hisobi khud ba bujet guzaronad.
  2. SHakhsone, ki mutobiqi qismi 1 hamin modda andozro az manbai pardokht mesitonand (hisob mekunand), az jumla shakhsone, ki baroi pardokhti muzdi mehnat az tashkilothoi qarzi mablag megirand, vazifadorand:

-andozhoi sitonidashudaro (hisobshudaro), az jumla andozi ijtimoiro ba bujet hamzamon bo giriftani mablagho baroi pardokhti daromad dar shakli muzdi mehnat, dar digar holatho – dar davomi 5 ruzi kori badi ba okhir rasidani mohe, ki dar on pardokhtho (mablagho) suporida shuda budand, guzaronand;

-hangomi pardokhti daromad dar shakli muzdi mehnat, bo darkhosti shakhsoni voqeie, ki daromad megirand, dar davomi 5 ruzi kori ba onho, bo zikri nasab, nom va nomi padar, raqami mushakhkhasi andozsuporanda, mablag va namudi daromad va andozhoi sitonidashuda (agar andoz nigoh doshta shavad) malumotnoma dihand;

-bo darkhosti shakhsoni voqei va huquqie, ki mutobiqi qismi 1 hamin modda daromad megirand (giriftaand), ba onho dar davomi 5 ruzi kori bo zikri raqami mushakhkhasi andozsuporanda, nomi (nasab, nom va nomi padari) shakhs, mablagi umumii daromad va mablagi umumii andozi dar soli hisoboti sitonidashuda malumotnoma firistonand (peshnihod kunand).

  1. Ba tashkilothoi qarzi dodani mablaghoi puli naqd baroi pardokhti daromad dar shakli muzdi mehnat be peshaki ba bujet az jonibi andozsuporandagon (agenthoi andoz) guzarondani mablagi andoz az daromad va andozi ijtimoie, ki ba mablagi vositahoi puli naqdi dar bolo peshbinigardida aloqamand ast, man ast.
  2. Nigoh doshtani andoz az daromad va pardokht namudani andozi ijtimoi az daromadhoi az bujet mablagguzorishavandai shahrvandoni Jumhurii Tojikiston, ki dar tashkilothoi baynalmilali, muassisahoi diplomati, konsuli va digar muassisahoi ba onho barobarkardashuda ba haysi namoyandai Jumhurii Tojikiston dar khorija faoliyat menamoyand, ba tavri markazonidashuda bo tartibe, ki Vazorati moliyai Jumhurii Tojikiston dar yakjoyagi bo maqomi vakolatdori davlati muayyan kardaand, anjom doda meshavand.
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