Uhdadorihoi maqomoti andoz

Moddai 90-i Kodeksi Andoz. Uhdadorihoi maqomoti andoz

1. Maqomoti andoz uhdadorand:

– Konstitutsiyai Jumhurii Tojikiston, Kodeksi mazkur, qonunhoi konstitutsioni va digar qonunhoi Jumhurii Tojikiston, qarorhoi yakjoyai Majlisi milli va Majlisi namoyandagoni Majlisi Olii Jumhurii Tojikiston, qarorhoi Majlisi milli, qarorhoi Majlisi namoyandagon, sanadhoi meyorii huquqii Prezidenti Jumhurii Tojikiston va Hukumati Jumhurii Tojikiston, huquq va manfiathoi qonunan hifzshavandai korkhonaho, muassisaho va digar tashkilotho, inchunin shahrvandonro rioya namoyand;  (QJT az 14.11.16 s., №1367)

– durust hisob kardan, ba purragi va sarivaqt ba bujet pardokht gardidani andozhoro nazorat namoyand, qonunguzorii andozi Jumhurii Tojikistonro purra va aniq rioya namoyand;

-huquqho va manfiathoi qonunii andozsuporandagonro rioya va himoya namoyand;

-baqaydgirii davlatii shakhsoni huquqi va sohibkoroni infirodiro tibqi Qonuni Jumhurii Tojikiston «Dar borai baqaydgirii davlatii shakhsoni huquqi va sohibkoroni infirodi» anjom dihand;

-bahisobgirii purra va sarivaqtii andozsuporandagon, az jumla suporandagoni andoz az arzishi ilovashuda va obekthoi andozbandi, bahisobgirii andozhoi hisobshuda (ilovagi hisobshuda), pardokhtshuda va baqiyapulihoro tamin namoyand;

-dar borai ba bujet vorid gardidani andozho hisobot tartib dihand, oid ba mablaghoi imtiyozhoi dodashudai andoz az rui guruhhoi andozsuporandagon, namudhoi andozho va imtiyozho, inchunin mintaqaho bahisobgiriro ba roh monand va hisobot tartib dihand;

-jarimaho va foizhoi peshbininamudai Kodeksi mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikistonro tatbiq namoyand va sari vaqt sitonand;

-mutobiqi sanadhoi meyorii huquqii Jumhurii Tojikiston nazorati andozro amali namoyand;

-dasturhoi metodi va dasturamalhoro doir ba masalahoi tahti salohiyatashon qarordoshta, inchunin mavodu kitobchaho va ovezaho tahiya kunand, dar vositahoi akhbori omma oid ba in masalaho ittilooti mashvarati va tavzehoti nashr namoyand;

-ba andozsuporandagon oid ba ijroi uhdadorihoi andoz tibqi muhlatho va holathoi peshbininamudai Kodeksi mazkur ogohinoma suporand;

-tibqi arizai andozsuporanda dar muhlati panj ruzi kori az hisobnomai shakhsii u oid ba vazi hisobbarobarkuni bo bujet dar borai ijroi uhdadorihoi andozi iqtibos peshnihod namoyand;

-chorahoi majburan sitonidani qarzi andozi andozsuporandaro mutobiqi Kodeksi mazkur va digar sanadhoi meyorii huquqii Jumhurii Tojikiston tatbiq namoyand;

-nuskhai duyumi sanadi sanjishi andoz va qarori dakhldori maqomoti andozro oid ba natijai sanjishi andoz ba andozsuporandagon peshnihod namoyand;

-fehristi davlati va bahisobgirii moshinhoi nazorati – khazinavii doroi khotirai fiskaliro pesh barand;

-tibqi tartibi muqarrarshuda  darkhostho, arizaho, shikoyatho va peshnihodhoro oid ba masalahoi tahti salohiyati maqomoti andoz qarordoshta barrasi namoyand;

-har moh ba maqomoti moliya oid ba mablaghoi andozi voqean ba bujet dokhilshuda malumot peshnihod namoyand;

-oid ba vayron gardidani qonunguzorii andoz malumot jamovari namoyand, tahlil kunand, baho dihand, ba maqomoti dakhldori davlati oid ba bartaraf namudani sababho va sharoite, ki boisi sar zadani chunin holatho meshavand, tavsiyaho peshnihod namoyand;

-muvofiqi muqarraroti moddai 69 Kodeksi mazkur mablaghoi az andozhoi hisobshuda barziyod suporidai andozsuporandagonro ba hisob girand va (yo) ba andozsuporandagon bargardonand;

-makhfiyati sirri andozro rioya namoyand;

-oid ba tatbiqi qonunguzorii andozi Jumhurii Tojikiston korhoi tavzehotiro anjom dihand, bo tartibi muqarrargardida ba andozsuporandagon shaklhoi hisoboti andozro peshnihod kunand va tartibi pur kardani onhoro fahmonand, tartibi hisobkuni va pardokhti andozhoro, az jumla dar shakli khatti sharh dihand;

-dar davomi muhlati davo nigohdorii hisoboti andoz va digar hujjathoro, az jumla nuskhahoi ba andozsuporanda dodashudai in hujjathoro (rasid va gayraro), ki daleli ijroi uhdadorihoi andozi andozsuporanda oid ba pardokhti andozho ba bujeti davlati meboshand, inchunin sanadhoi sanjishi andoz va digar hujjathoro, ki ba in andozsuporandai mushakhkhas marbutand, tamin namoyand. Hamai hujjathoi dar bolo peshbinigardida dar parvandai shakhsii andozsuporanda jam ovarda meshavand (parvandai shakhsii andozsuporandaro tashkil medihand). Maqomoti andoz parvandahoi shakhsii andozsuporandagonro nisbat ba andozsuporandagon – shakhsoni huquqi va sohibkoroni infirodi, inchunin shakhsoni voqeie, ki uhdadorand mutobiqi Kodeksi mazkur elomiyai andoz peshnihod kunand, murattab mesozand;

-hangomi dar rafti sanjishi andoz oshkor gardidani dalelhoe, ki doroi alomathoi jinoyathoi vobasta ba sarkashi az suporidani andozho va pardokhthoi hatmi ba bujet meboshand, mavodro dar davomi 10 ruzi kori pas az qabuli qaror az rui sanadi sanjishi andoz baroi mutobiqi qonunguzorii Jumhurii Tojikiston chorajui kardan ba maqomoti dakhldori hifzi huquq firistand;

-faoliyati maqomoti poyonii hududii andoz va korkhonaho, muassisaho va digar tashkilothoi tobero nazorat namoyand;

– dastrasii andozsuporandagonro ba ittiloot oid ba masalahoi  ba andozbandii onho aloqamand tamin namoyand.

1. Maqomoti andoz inchunin digar uhdadorihoi peshbininamudai qonunguzorii andozi Jumhurii Tojikistonro ijro menamoyand.