Tartibi umumii hisob va pardokhti andozho az molu mulki gayrimanqul

Moddai 280-i Kodeksi Andoz. Tartibi umumii hisob va pardokhti andozho az molu mulki gayrimanqul

1. Hisob namudani andozho az molu mulki gayrimanqul (andozi zamin va (yo) andoz az obekthoi gayrimanqul) bo rohi zarb zadani manbai andoz ba meyorhoi dakhldori andoz oid ba har yak obekti andozbandi alohida surat megirad.
2. Andozho az molu mulki gayrimanqul az mohi minbadai mohe, ki dar on andozsuporanda huquqi istifodai (yo ikhtiyordorii) obekti andozbandiro ba dast ovardaast (giriftaast), hisob karda meshavad.
3. Hangomi qat gashtani huquqi istifodai (yo ikhtiyordorii) obekti andozbandi andozho az molu mulki gayrimanqul baroi miqdori voqeii mohhoi istifoda (yo ikhtiyordori) namudani obekti andozbandi, az jumla mohi qat gashtani huquqhoi peshbinigardida hisob karda meshavad.
4. Hangomi dar davomi soli taqvimi guzaronidani zaminho (mahalli aholinishin) az yak kategiriyai zamin (mahalli aholinishin) ba kategoriyai digar, andozho az molu mulki gayrimanqul baroi soli jori az andozsuporandagon muvofiqi meyorhoi qablan baroi chunin zaminhoi mahalli aholinishin (guruhi zaminho) muqarrargardida, dar soli oyanda boshad, tibqi meyorhoi baroi kategoriyai navi zaminho (mahalli aholinishin) muqarrargardida, sitonida meshavad.

Hangomi barham dodani mahalli aholinishin va dokhil namudani qalamravi on ba tarkibi digar mahalli aholinishin dar qalamravi mahalli aholinishinibarhamkhurda meyori navi andozho az molu mulki gayrimanqul az 1-umi yanvari soli minbadai sole, ki dar on barhamdihi ba vuqu omadaast, tatbiq meshavad.