Moddai 36-i Kodeksi Andoz. Qaror az rui natijahoi sanjishi andoz Badi ba okhir rasidani sanjishi hujjatii andoz dar holati oshkor gardidani vayronkuniho maqomoti andoz qaror (ogohinoma) dar borai natijahoi sanjishi hujjatii andoz (minbad – ogohinoma) dar shakli muayyannamudai maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston qabul mekunad, …
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Moddai 37. Nazorati kamerali Nazorati kamerali shakli nazorati andoz buda, az jonibi maqomoti andoz dar asosi omuzish va tahlili hisoboti andozi peshnihodnamudai andozsuporanda, malumoti maqomi vakolatdor va digar hujjatho dar mahalli joygirshavii maqomoti andoz anjom doda meshavad. Nazorati kamerali qismi tarkibii nizomi idorakunii khavfho meboshad. Nazorati kamerali az jonibi kormandoni …
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Moddai 38-i Kodeksi Andoz. Istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali Dar qalamravi Jumhurii Tojikiston hisobbarobarkunihoi puli hangomi furushi mol, ijroi korho va khizmatrasoniho bo puli naqd, korthoi pardokhti bonki, chekho bo istifodai hatmii moshinhoi nazorati – khazinavii doroi khotirai fiskali va dodani cheki nazorati anjom doda meshavand. Muqarraroti …
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Moddai 35-i Kodeksi Andoz. Ba okhir rasidani sanjishi andoz Badi ba okhir rasidani sanjishi andoz kormandoni maqomoti andoz sanadi sanjishi andozro tartib medihand, ki shakli onro maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston muayyan menamoyad. Andozsuporandae, ki dar davrai sanjishi andoz bo talabi sanjishkunanda hujjathoi baroi muayyan …
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Moddai 32-i Kodeksi Andoz. Asos baroi guzaronidani sanjishi andoz Asos baroi guzaronidani sanjishi andoz amrnoma meboshad, ki shakli onro maqomi vakolatdori davlati dar muvofika bo Vazorati moliyai Jumhurii Tojikiston muayyan menamoyad. Dar asosi yak amrnoma tanho yak sanjishi andoz guzaronida meshavad, ba istisnoi sanjishi amaliyoti.
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Moddai 31-i Kodeksi Andoz. Ogohinoma dar borai sanjishi darpeshistodai andoz Maqomoti andoz na dertar az 10 ruzi kori pesh az ogozi sanjishi hujjatii andoz ba andozsuporanda dar khususi guzaronidani sanjishi andoz ogohinoma mefiristand yo mesuporand, agar hamin modda tartibi digarero peshbini nakarda boshad. Dar borai sanjishi darpeshistodai gayrinaqshavii andoz andozsuporanda …
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Moddai 25-i Kodeksi Andoz. Bahisobgirii andozsuporandagon Bo maqsadhoi tamini nazorati andoz hamai andozsuporandagon boyad dar maqomoti andoz ba bahisobgiri (ba qaydi andozi) guzoshta shavand. Andozsuporandagon, agenthoi andoz, az jumla vohidhoi alohidai tasisnamudai onho (filialho, namoyandagiho, muassisahoi doimi va gayra), inchunin shahrvandoni Jumhurii Tojikiston, ki ba sinni16-solagi rasidaand, boyad dar maqomoti …
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Moddai 28-i Kodeksi Andoz. Muqarraroti umumi Sanjishi andoz – sanjishi az jonibi maqomoti andoz amalishavanda oid ba ijroi qonunguzorii andozi Jumhurii Tojikiston, inchunin digar qonunguzorii Jumhurii Tojikiston, ki nazorati ijroi on ba zimmai maqomoti andoz voguzor shudaast. Sanjishhoi andoz tanho az jonibi maqomoti andoz guzaronida meshavand. Dar holati mavjud budani …
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Moddai 21-i Kodeksi Andoz. Tartibi tatbiqi muqarraroti mamuri Muqarraroti mamuri, ki dar hamin fasl va digar faslhoi qismi umumii Kodeksi mazkur muqarrar shudaand, agar qonunguzorii Jumhurii Tojikiston tartibi digarro peshbini nakarda boshad, nisbatba hamai namudhoi andozho, inchunin boji gumruki, boji davlati va digar pardokhthoi hatmi ba bujet tatbiq karda meshavand. …
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Moddai 22-i Kodeksi Andoz. Nazorati andoz az rui ba bujet vorid shudani andozho Nazorati andoz shakli nazorati davlati buda, az jonibi maqomoti andoz jihati ijroi meyorhoi qonunguzorii andozi Jumhurii Tojikiston, digar qonunhoi Jumhurii Tojikiston, ki nazorati ijroi onho ba zimmai maqomoti andoz voguzor shudaast, amali karda meshavad. Maqomoti andoz baroi …
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