Tartibi suporidani andoz

Moddai 268-i Kodeksi Andoz. Tartibi suporidani andoz

1. Andoz boyad ba bujeti dakhldori mahallii mahalli baqaydgirii (bahisobgirii) vositahoi naqliyot na dertar az muhlati guzashtani baqaydgiri, az nav baqaydgiri yo muoinai harsolai tekhnikii naqliyoti avtomobili pardokht shavad. Muhlati muoinai harsolai tekhnikii vositahoi naqliyotro Hukumati Jumhurii Tojikiston muqarrar menamoyad. Rioya nakardani muhlati suporidani andoz baroi hisob namudani foizhomuvofiqi tartib va dar hajmi muqarrarnamudai Kodeksi mazkur asos meboshad. Hangomi az nav ba qayd giriftani vositai naqliyot, agar sohibi peshtarai on baroi soli mazkuri taqvimi andozro pardokhta boshad, andoz suporida nameshavad.
2. Be peshnihodi hujjatho dar khususi suporidani andoz baroi soli jori baqaydgiri, aznavbaqaydgiri va muoinai tekhniki guzaronida nameshavad. Andozsuporanda huquq nadorad be pardokhti andoz az sohiboni vositahoi naqliyot baroi soli jori vositai naqliyotro istifoda barad.
3. Dar surati nabudani hujjat dar khususi guzashtani muoinai harsolai tekhniki maqomoti vakolatdor boyad az sohiboni vositahoi naqliyot hujjati suporidani andozro talab namoyand.
4. Hisobi mablagi andoze, ki boyad baroi soli jori pardokht shavad, shakhsoni huquqi ba maqomi andozi mahalli baqaydgirii khud to 1-umi apreli soli jori peshnihod menamoyand. SHakli hisob oid ba mablagi hisobshudai andoz az tarafi maqomi vakolatdori davlati muqarrar karda meshavad.
5. Har sol to 1-umi apreli sole, ki bad az soli hisoboti faro merasad, maqomoti vakolatdor az rui shakl va muvofiqi tartibi dar muvofiqa bo in maqomoti vakolatdor muqarrarnamudai maqomi vakolatdori davlati dar borai vositahoi naqliyote, ki ba sanai 31-umi dekabri soli hisoboti dar in maqomot ba qaydi davlati guzoshta shudaand (ba hisob girifta shudaand), shumorai vositahoi naqliyote, ki az muoinai harsolai tekhniki guzashtaand va mablagi andozi dar soli hisoboti suporidashuda ba maqomi vakolatdori davlati malumot peshnihod menamoyad.
6. Nazorati pardokhti andozro maqomoti vakolatdor amali menamoyand. Nazorati umumii pardokhti purra va sarivaqtii andoz az vositahoi naqliyotro maqomoti andoz amali menamoyand.
7. Dasturamal dar borai hisobkuni va pardokhti andoz az vositahoi naqliyot, inchunin shaklhoi hisobkunii andoz az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.