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Tashehi amaliyoti andozbandishavanda

Moddai 167-i Kodeksi Andoz. Tashehi amaliyoti andozbandishavanda

  1. Hamin moddanisbat ba amaliyoti andozbandishavandai andozsuporanda dar holathoi zerin tatbiq megardad:

-bekor kardani amaliyotyo tagyir yoftani khususiyati on;

-tagyir yoftani arzishi amaliyoti andozbandishavanda;

-tagyir yoftani jubroni muvofiqashuda baroi amaliyot bo sababi pastshavii narkh va bo har guna sababhoi digar;

-turra yo qisman bargardonidani molho ba andozsuporanda (qabul nakardani korho yo khizmatrasonihoi anjomdodai andozsuporanda);

-tarhi karzhoi beetimod (shubhanok) muvofiqi moddai 115 Kodeksi mazkur.

  1. Agar andozsuporanda dar natijai yake az sababhoi dar qismi 1 hamin moddapeshbinishudahisobnoma – faktura oid ba andoz az arzishi ilovashuda peshnihod kunad, ki dar on mablagi andoz az arzishi ilovashuda nodurust nishon doda shuda boshad yo dar elomiyai andoz az arzishi ilovashuda mablagi andoz az arzishi ilovashudaro nodurust zikr karda boshad, pas muvofiqi qismi 2 moddai 182 va qismi 8 moddai 183 Kodeksi mazkur tasheh guzaronida meshavad.
  2. Tashehi amaliyoti andozbandishavanda dar  asosi hisobnoma – fakturai ilovagi oid ba andoz az arzishi ilovashuda yo digar hujjatho, ki faro rasidani holathoi dar qismi 1 hamin moddapeshbinishudaro badi sodir gardidani amaliyoti ibtidoii andozbandishavanda tasdiq menamoyand, guzaronida meshavad.
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