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Tartibi tahiya va peshnihodi hisoboti andoz

Moddai 51-i Kodeksi Andoz. Tartibi tahiya va peshnihodi hisoboti andoz

  1. Hisoboti andozro andozsuporanda (agenti andoz) yo namoyandai on dar shakli kogazi yo elektroni bo zaboni davlati tibqi tartib va shaklhoi muqarrarnamudai Kodeksi mazkur, tartib medihad.
  2. Bo Kodeksi mazkur holathoe peshbini meshavand, ki tahiyai hisoboti andoz ba zimmai agenti andoz, maqomoti andoz va (yo) digar maqomoti vakolatdor, ki dar munosibathoi andozi ishtirok menamoyand, voguzor karda meshavad.
  3. Tartibi peshnihodi hisoboti andoz dar shakli elektroni (bo yo be peshnihod namudani hisoboti mazkur dar shakli kogazi) az jonibi maqomi vakolatdori davlati muqarrar karda meshavad.
  4. Hisoboti andoz, ki dar shakli kogazi tartib doda shudaast, boyad az jonibi andozsuporanda (agenti andoz) yo namoyandai vay imzo karda shavad, inchunin bo muhri andozsuporanda (agenti andoz) yo namoyandai vay, ki dar holathoi muqarrarnamudai qonunguzorii Jumhurii Tojikiston doroi muhr bo nomi khudash meboshad, tasdiq karda shavad.
  5. Hisoboti andozi dar shakli elektroni tartibdodashuda boyad bo imzoi elektronii andozsuporanda (agenti andoz) tasdiq karda shavad.
  6. Namoyandai andozsuporanda yo agenti andoz, ki oid ba tahiyai hisoboti andoz dar shakli kogazi khizmat merasonad, uhdador ast onro imzo karda, muhr guzorad va raqami mushakhkhasi andozsuporandai khudro darj namoyad. Agar hisoboti andozro besh az yak nafar namoyandai andozsuporanda tartib dihand, onro tanho namoyandai asosi imzo menamoyad.
  7. Hangomi tartib dodani hisoboti andoz az jonibi andozsuporanda (agenti andoz) yo namoyandai vay, javobgari baroi durustii malumoti dar hisoboti andoz zikryofta ba zimmai andozsuporanda (agenti andoz) yo namoyandai vay guzoshta meshavad.
  8. Hisoboti andoz ba maqomoti dakhldori andoz tibqi tartib va muhlathoi muqarrarnamudai Kodeksi mazkur peshnihod karda meshavad.
  9. Hisoboti andoz ba namudhoi zerin taqsim meshavad:

-hisoboti avvaliya – hisoboti andoze meboshad, ki az jonibi shakhs baroi davrai ba hisob  guzoshta shudani andozsuporanda va (yo) avvalin marotiba ba miyon omadani uhdadorii andoz az rui namudhoi alohidai andoz, ki shakhsi mazkur andozsuporandai (agenti andozi) onho meboshad, peshnihod karda meshavad;

-hisoboti navbati – hisobote  meboshad, ki az jonibi shakhs baroi davrahoi andoze, ki bad az davrai andoze faro merasad, ki dar on andozsuporanda ba hisob  guzoshta shudaast va (yo) avvalin marotiba uhdadorii andoz az rui namudhoi alohidai andoz, inchunin az rui natijahoi davrai andoz – dar holati khorij shudani obekthoi andozbandi ba miyon omadaast, peshnihod karda meshavad;

-hisoboti ilovagi – hisobote meboshad, ki az jonibi shakhs hangomi vorid namudani tagyirot va (yo) ilovaho ba hisoboti andozi qablan peshnihodkardaash baroi davrai andoze peshnihod karda meshavad, ki in tagyirot va (yo) ilovaho az rui namudhoi andozhoe, ki shakhsi mazkur andozsuporanda (agenti andoz) meboshad, ba on dakhl dorad;

-hisoboti barhamdihi – hisobote meboshad, ki az jonibi shakhs hangomi barhamdihi yo aznavtashkildihii faoliyati andozsuporanda az rui namudhoi andoze, ki shakhsi mazkur andozsuporanda (agenti andoz)  meboshad, inchunin hangomi bekor kardani baqaydgiri baroi andoz az arzishi ilovashuda peshnihod karda meshavad.

  1. Dar holathoi peshbininamudai Kodeksi mazkur andozsuporandagone, ki namudhoi faoliyatero amali menamoyand, ki baroi onho sharthoi gunoguni andozbandi muqarrar shudaast, hisoboti andozro baroi har namudi faoliyatashon alohida tartib medihand.
  2. Hangomi nisbat ba andozsuporanda tatbiq gardidani nizomhoi gunoguni andozbandi, hisoboti andoz dar shakl va muhlathoe peshnihod karda meshavad, ki baroi hamin nizomhoi andozbandi muqarrar shudaand.
  3. Andozsuporandagon (agenthoi andoz) huquq dorand hisoboti andozro bo intikhobi khud ba tariqi zayl peshnihod namoyand:

-bo tartibi shakhsan hozir shudan yo ba vositai namoyanda;

-tavassuti pochta bo firistodani maktubi farmoishi bo ogohinoma;

-dar holathoi muqarrarnamudai maqomi vakolatdori davlati dar shakli elektroni, ki baroi korkardi kompyuterii malumot imkoniyat medihad.

  1. Muqarraroti sarkhati duyumi qismi 12 hamin moddanisbat ba shakhsoni zerin tatbiq nameshavand:

-andozsuporandagone, ki nazorati faoliyati onhoro noziroti andozi andozsuporandagoni kalon amali menamoyad;

-sohibkoroni infirodie, ki tibqi patentfaoliyat menamoyand.

  1. Dar holati bo tartibi shakhsan hozir shudan va dar shakli kogazi peshnihod namudani hisoboti andoz, on dar du nuskha peshnihod karda meshavad. YAk nuskhai hisoboti andoz bo qaydi maqomoti andoz ba andozsuporanda (agenti andoz) bargardonida meshavad.
  2. Agar bo tartibi muqarrarnamudai qonunguzorii Jumhurii Tojikiston shakhsi huquqi barham doda nashuda boshad yo sohibkori infirodi (vohidi alohidai shakhsi huquqi) faoliyati sohibkoriro qat nakarda boshad, dar in holat shakhsoni dar bolo zikrgardida ba maqomoti andoz mutobiqi talaboti Kodeksi mazkur, novobasta ba faoliyati anjomdodashavanda, elomiyahoi andozro peshnihod menamoyand.
  3. Hisoboti andoz be nazorati peshakii kamerali qabul karda meshavad.
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