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Tashehi mablaghoi andoz az arzishi ilovashuda, ki ba hisob girifta meshavand

Moddai 184-i Kodeksi Andoz. Tashehi mablaghoi andoz az arzishi ilovashuda, ki ba hisob  girifta meshavand

  1. Andoz az arzishi ilovashudae, ki qablan ba hisob girifta shuda bud, boyad dar holathoi zerin az mablaghoi bahisobgiriftashavandai minbadai andoz az arzishi ilovashuda khorij karda shavad:

-oid ba molhoe (korho, khizmatrasonihoe), ki na ba maqsadhoi muomilotiandozbandishavanda istifoda shudaand;

-oid ba molho, az jumla vositahoi asosi, hangomi vayron va gum shudani onho (ba istisnoi holathoe, ki dar natijai hodisahoi favqulodda rukh dodaand). Vayron, gum shudani molho dar natijai holathoi favqulodda boyad bo khulosai maqomi vakolatdori davlati oid ba holathoi favqulodda, ki dar muhlati na dertar az 30 ruzi taqvimii badi sanai rukh dodani holathoi favqulodda tahiya va ba maqomi dakhldori andoz na dertar az muhlati peshbinigardida peshnihod gardidaast, tasdiq karda shavad. Dar ayni zamon nisbat ba molhoi ba Jumhurii Tojikiston voridshuda talaboti mazkur dar on holat istifoda burda meshavad, ki andozsuporanda imkoniyati suporidani andozro baroi molhoi amalan voridshuda bevosita dar lahzai voridshavii onho ba Jumhurii Tojikiston bo darnazardoshti talaboti moddai 363 Kodeksi gumruki Jumhurii Tojikiston nadoshta, nisbat ba molhoi voridshuda rasmiyot va (yo) nizomhoi peshbinikunandai nasuporidani pardokhthoi gumrukiro istifoda burdaast va molhoi voridshuda dar davrai tahti rasmiyot va (yo) nizomhoi dar bolo peshbinigardidaqaror doshtanashon vayron va nobud shuda boshand;

-dar holati rioya nakardani muqarraroti peshbininamudai moddai 186 Kodeksi mazkur.

  1. Baroi maqsadhoi Kodeksi mazkur vayron shudani mol (molu mulk) manoi bad shudani hama yo baze sifathoi (khususiyathoi) alohidai molro (molu mulkro) dorad, ki dar natijai on moli (molu mulki) mazkur baroi maqsadhoi muomilotiandozbandishavanda istifoda shuda nametavonad.Tahti mafhumi gum shudani mol (molu mulk) hodisae fahmida meshavad, ki dar natijai on nobudshavi va (yo) gumshavii mol (molu mulk) rukh dodaast. Dar hududi meyorhoi kamshavii tabiimuqarrarnamudai sanadhoi meyorii huquqii Jumhurii Tojikiston nest shudani moli (molu mulki) andozsuporanda manoi gum shudanro nadorad.
  2. Hangomi tagyiryobii arzishi molhoi (korhoi, khizmatrasonihoi) qabulshuda dar holathoi dar qismi 1 moddai 167 Kodeksi mazkur peshbinigardida, bo tarzi dakhldor tashehi mablagi andoz az arzishi ilovashudai qablan bahisobgiriftashuda anjom doda meshavad.
  3. Tashehi mablaghoi andoz az arzishi ilovashudai bahisobgiriftashuda dar hamon davrai andozbandie guzaronida meshavad, ki dar on holathoi dar qismhoi 1 va 3 hamin moddapeshbinigardida rukh dodaand.
  4. Novobasta ba muqarraroti qismhoi 1-4 hamin modda, andozsuporandai istifodabarandai meyori standarti uhdador ast to1-umi apreli har sol tashehi andoz az arzishi ilovashudaro baroi tamomi davrai soli taqvimii guzashta guzaronad.
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