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Usulhoi alternativii andozbandi

Moddai 23-i Kodeksi Andoz. CHorahoi muboriza bar ziddi sarkashi az pardokhti andozho va usulhoi alternativii andozbandi

 

  1. Hama guna mablage, ki ba manfiati yagon shakhs istifoda megardad, baroi maqsadhoi andozbandi mablagi ba on shakhs pardokhtshuda ba hisob meravad.
  2. Daromadi (foidai) giriftashuda, novobasta ba asoshoi ba dast omadani on, boyad mutobiqi Kodeksi mazkur andozbandi gardad. Agar muvofiqi tartibi muqarrarnamudai qonunguzori muayyan karda shavad, ki yagon daromad yo juzi (qismi) on gayriqonuni ba dast ovarda shudaastu boyad ba molikiyati davlat guzaronida shavad, dar in holat mablagi andozhoi qablan az in daromadi gayriqonunii ba bujeti davlati nigohdoshtashuda (pardokhtshuda) ba hisob girifta meshavad.
  3. Baroi durust muayyan namudani uhdadorihoi andoz maqomoti andoz huquq dorand:

-amaliyotero (ahdhoero), ki baroi andozsuporanda mohiyati nazarrasi iqtisodi nadorand (ba istisnoi mohiyat baroi uhdadorihoi andoz), ba etibor nagirand;

-agar shakli amaliyot (ahd) ba mazmunash mutobiqat nakunad, muvofiqi vazi voqei onro tagyir dihand (az nav muayyan kunand);

– mablagi andozro dar asosi holathoi voqeii oshkorshuda va mohiyati amaliyoti (ahdhoi) sodirshavandai baroi maqsadhoi andozbandi ahmiyatdoshta hisob namoyand, agar shakli huquqii amaliyot (ahd) yo paydarhamii ahdho ba sarkashi (kanoragiri) namudan az pardokhti andozho ovarda rasonad.

  1. Maqomoti andoz huquq dorand mablagi andozi dakhldorro bo istifoda az usuli arzyobii mustaqim yo gayrimustaqim (dar asosi doroiho, muomilot, kharojoti istehsoli, usuli muqoisa bo andozsuporandagoni shabeh, muoinai khronometraji va gayra) dar holathoi zerin muqarrar (hisob) kunand:

-andozsuporanda bahisobgirii muhosibiro (andoziro) anjom nadihad va (yo) talaboti onro vayron namoyad;

– hujjathoi hisob, ki baroi muayyan namudani uhdadorihoi andoz zarurand, gum yo nobud karda shuda boshand;

-hisoboti andoz peshnihod nashuda boshad;

– agar amaliyot (ahd) bo korkhonahoi rezidentii doroi hissai (sahmi) ishtirokchii mintaqai offshori va (yo) bo shakhsoni dar mintaqahoi offshori baqaydgirifta anjom doda shuda boshad (QJT az 18.03.15s., №1188);

-andozsuporanda shakhsoni mansabdori maqomoti andozro baroi aznazarguzaronii (muoinai) bino va hududi istehsoli, anborho, binohoi tijorati, ki andozsuporanda baroi ba dast ovardani daromad istifoda mebarad yo onho ba nigohdorii obekti andozbandi vobastaand, ijozat nadihad;

-dar muhlathoi muqarrarshuda malumot va hujjathoi zaruri jihati hisobi andoz ba maqomoti andoz peshnihod nashuda boshand;

-andozsuporanda bemasuliyat elon shuda boshad.

  1. Agar dar jarayoni sanjishi andoz mavjud nabudani bahisobgirii obekthoi andoz oshkor karda shavad yo az jonibi andozsuporanda doir ba onho ittiloot peshnihod karda nashavad, maqomoti andoz huquq dorand dar asosi ittilooti dar ikhtiyor doshtaashon, dar holathoi dakhldor bo istifoda az arzyobi kardani arzishi furushi molho (korho, khizmatrasoniho), arzishi molu mulk, sathi miyonai muzdi mehnat va hisobi daromadnoki dar hajmi 25 foiz mablagi ehtimolii andozro hisob namoyand.
  2. Mablagi andoz metavonad inchunin dar asosi natijahoi muoinahoi khronometraji, nishondodhoi iqtisodii qiyosshavandai faoliyati digar andozsuporandagon, ki namudhoi shabehi faoliyatro amali menamoyand, muqarrar karda shavad.
  3. Hangomi dar oyanda az jonibi andozsuporanda peshnihod shudani hisobot va hisobhoi andoz, dar holathoi zaruri boshad – ittilooti dakhldori bahisobgirii andozi obekthoi andozbandishavanda, maqomoti andoz mablagi hisobkardashudai andozro tasheh (isloh) menamoyand.
  4. Dar mavridi hama guna andozho amaliyoti molivazkuni va (yo) amaliyoti digar, az jumla giriftani daromadho va kharojot kardan dar shakli asliro maqomoti andoz hamchun furushi mol (natijai kor, khizmat) bo narkhi bozori barrasi menamoyand.
  5. Bo maqsadi andeshidani chorahoi ilovagii muboriza bar ziddi sarkashi az pardokhti andozho Hukumati Jumhurii Tojikiston tartibi tatbiqi usulhoi alternativii andozbandiro tasdiq menamoyad.
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