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Vaqti anjom dodani amaliyoti andozbandishavanda

Moddai 174-i Kodeksi Andoz. Vaqti anjom dodani amaliyoti andozbandishavanda

  1. Amaliyoti andozbandishavanda hangomi peshnihod kardani hisobnoma – faktura oid ba andoz az arzishi ilovashuda va aksizho nisbat ba hamin amaliyot joy dorad, agar hamin modda tartibi digarero peshbini nakunad.
  2. Agar hisobnoma – fakturai andoz az arzishi ilovashuda va aksizho to yo dar lahzai (ruzi) amali shudani amaliyoti andozbandishavanda peshnihod karda nashavad, qismi 1 hamin modda tatbiq namegardad va amaliyoti andozbandishavanda dar holathoi zerinjoy dorad:

-dar lahzai qabul, furukhtan yo suporidani molho, ijroi korho yo khizmatrasoniho;

-dar holati tahvili molhoe, ki hamlu naqli molhoro dar nazar dorad, dar lahzai borkuni.

  1. Hangome, ki pardokhtpuli baroi tahvili molho, ijroi korho, khizmatrasoniho to farorasii muhlati dar qismi 2 hamin moddapeshbinishuda girifta shuda boshad, pas agar hisobnoma – faktura oid ba andoz az arzishi ilovashuda va aksizho dar davomi panj ruzi badi pardokht peshnihod karda nashavad, qismhoi 1 va 2 hamin modda tatbiq karda nameshavand va amaliyoti andozbandishavanda hangomi giriftani pardokhtpuli joy dorad.
  2. Baroi maqsadhoi qismi 3 hamin modda, ba istisnoi holathoi peshbininamudai qismi 5 hamin modda, agar baroi amaliyoti andozbandishavanda du va yo ziyoda az on pardokhtpuli girifta shuda boshad, pas har yak pardokhtpulii giriftashuda hamchun pardokht baroi amaliyoti alohida ba andozai mablagi pardokht anjomdodashavanda barrasi karda meshavad.
  3. Agar khizmatrasoniho muntazam yo doimi anjom doda shavand, pas khizmatrasoniho hamchun har dafaina dar lahzai peshnihodi hisobnoma baroi pardokht vobasta ba har qismi in amaliyot ijroshavanda yo agar pardokht baroi khizmatrasoni peshtar girifta shuda boshad, hamchun dar lahzai giriftani pardokht baroi har yake az qismhoi amaliyot ijroshuda barrasi karda meshavad.Dar har holat novobasta ba digar muqarraroti hamin modda baroi maqsadhoi hamin qism hisobnoma-faktura oid ba andoz az arzishi ilovashuda va aksizho (hisobnoma baroi pardokht) boyad baroi har moh na dertar az ruzi 10-umi mohe, ki bevosita badi mohi hisoboti faro merasad, peshnihod karda shavad. Agar hisobnoma-faktura (hisobnoma baroi pardokht) dar muhlati zikrshuda peshnihod nagardad, chunin shumorida meshavad, ki khizmatrasoni dar ruzi okhirini mohi hisoboti surat megirad.
  4. Hangomi tatbiqi qismi 3 moddai 164 Kodeksi mazkur lahzai anjom dodani amaliyoti andozbandishavanda lahzai ogozi istifodabari yo istemoli molho, korho va khizmatrasoniho donista meshavad.
  5. Dar holati dar qismi 4 moddai 164 Kodeksi mazkur peshbinishuda lahzai anjom dodani amaliyoti andozbandishavanda lahzai tahvili molho, ijroi korho yo khizmatrasoni ba kormandon va digar shakhson meboshad.
  6. Lahzai anjom dodani amaliyoti andozbandishavanda oid ba tahvili quvvai barq, garmi, gaz yo ob muvofiqi qoidahoi nisbat ba khizmatrasoni dar asosi muntazam yo doimi amalkunanda muayyan karda meshavad.
  7. Baroi maqsadhoi hamin bob,novobasta ba muqarraroti qismi 3 hamin modda, lahzai muayyan namudani manbai andoz hangomi ijroi korhoi sokhtmoniyu vaslkuni yake az sanahoi peshtarini zerin ba hisob meravad:

-sanai giriftani  (ba dast ovardani huquq baroi giriftani) pardokhti jori az farmoishgar;

-sanai qisman (purra) ijro namudani korhoi sokhtmonii dar bahisobgirii muhosibi va hisobothoi andozsuporanda qaydgardida.

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