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Andoz az arzishi ilovashuda

Moddai 183-i Kodeksi Andoz. Andoz az arzishi ilovashuda, ki hangomi muayyan namudani pardokhtho ba bujet dar holati istifodai meyori standarti ba hisob girifta meshavad

  1. Agar dar hamin modda tartibi digare peshbini nashuda boshad, hangomi istifodai meyori standarti mablagi andoz az arzishi ilovashudai bahisobgiriftashavanda mablagi andoze meboshad, ki andozsuporanda tibqi hisobnoma – fakturahoi oid ba andoz az arzishi ilovashuda va aksizhoi ba vay peshnihodshuda, bo darnazardoshti talaboti qismi 4 hamin modda va faro rasidani vaqti amaliyoti andozbandishavandai voridoti molho dar davomi davrai hisoboti tibqi moddai 178 Kodeksi mazkur va amaliyothoi andozbandishavanda, ki tahvili molho, ijroi korho yo khizmatrasonihoro peshbini namuda, tibqi moddai  174 Kodeksi mazkur dar davrai hisoboti ijroshuda hisobida meshavand,boyad pardokht namoyad (pardokht kardaast). Hamzamon, bahisobgirii andoz az arzishi ilovashuda tanho dar holate  ijozat doda meshavad, ki agar molho, korho yo khizmatrasonihoi dar hamin qismpeshbinishuda baroi maqsadhoi faoliyati sohibkorii andozsuporanda istifoda shavand yo boyad istifoda gardand, hatto agar in molho, korho yo khizmatrasoniho ba kharojoti istehsoli dokhil karda nashavand. Baroi ba hisob giriftani andoz az arzishi ilovashuda oid ba voridoti molho chunin andoz az arzishi ilovashuda boyad voqean ba bujet pardokht shavad.
  2. Mablaghoi andoz az arzishi ilovashudai dar holati istifodabarii meyori standarti, ki tibqi qismi 1 hamin modda bahisobgiriftashavanda donista shudaand, inho meboshand:

-mablagi andoze, ki boyad ba tahvilkunandagon tibqi hisobnoma-fakturahoi ba nomi (nomgui) andozsuporanda peshnihodshuda bo judo kardani andoz az arzishi ilovashuda pardokht shavad;

-mablagi andoze, ki dar elomiyai gumrukii bor mutobiqi qonunguzorii gumruki Jumhurii Tojikiston ba rasmiyat darovardashuda nishon doda,muvofiqi tartibi muqarrarshuda ba bujeti Jumhurii Tojikiston pardokht shudaast va mutobiqi sharthoi nizomi gumruki boyad bargardonida nashavad;

-mablagi andozi dar chiptai rohkiro peshbinishuda, ki dar naqliyoti rohi ohan yo havoi doda meshavad;

-mablagi andoze, ki dar hujjathoi az jonibi tahvilkunandagoni khizmathoi kommunali istifodashavanda zikr shudaast va hisobbarobarkunii onho tavassuti bonkho anjom doda meshavad.

  1. Andoz az arzishi ilovashuda muvofiqi tartibi muqarrarnamudai qismi 2 hamin moddadar hamon davrai andozbandi, ki molho (korho, khizmatrasoniho) girifta shudaand, ba hisob girifta meshavad.
  2. Dar mavridi andoz az arzishi ilovashudae, ki andozsuporanda tibqi hisobnoma – fakturahoi ba vay peshnihodshudai andoz az arzishi ilovashuda baroi voridoti mol va amaliyoti andozbandishavanda, ki qisman baroi faoliyati sohibkorii andozsuporanda va qisman baroi digar maqsadho peshbini shudaast, boyad pardokht namoyad (pardokht kardaast), ba hisob giriftani andoz az arzishi ilovashuda dar asosi vazni qiyosii istifodabarii onho dar faoliyati sohibkori anjom doda meshavad (agar muayyan namudani vazni qiyosii maqsadhoi istifodabarii molhoi (korhoi, khizmatrasonihoi) ba vositai voridot va dar doirai digar amaliyoti andozbandishavanda kharidashuda bevosita dar davomi davrai andoz, ki onho girifta shudaand, imkonpazir boshad).
  3. Dar holathoi zerin ba hisob giriftani andoz az arzishi ilovashudae, ki pardokht shudaast (boyad pardokht shavad), ijozat doda nameshavad:

-avtomobilhoi sabukrav, ba istisnoi furush va ba ijora dodani onho az jonibi shakhse, ki furush va ba ijora dodani avtomobilho baroi u namudi asosii faoliyati sohibkori ba hisob meravad;

-kharojoti farogat yo namoyandagi, kharojot baroi maqsadhoi ehsonkori va yo ijtimoi;

-hisobnoma-fakturaho oid ba andoz az arzishi ilovashuda, ki dar onho mablagi andoz az arzishi ilovashudai az amaliyothoi andozbandishavandai mazkur sitonidashavanda dar in hisobnoma-fakturaho mutobiqi moddai 186 Kodeksi mazkur ba mablagi alohida judo karda (nishon doda) nashudaast;

-kharojot baroi korhoi iktishofi geologi va omodagi ba istikhroji zakhirahoi tabii;

-kharojot baroi kharid, istehsol, sokhtmon, nasb va vaslkuni, inchunin baroi barqaror namudani (tamiri) vositahoi asosii istehlokshavanda va doroihoi gayrimoddii istehlokshavanda, novobasta bamablagi kharojot;

-kharojot az rui molhoe (kor, khizmatrasonie), ki az shakhsoni binobar beasos peshnihod namudani hisobnoma-fakuturahoi andozi arzishi ilovashuda andozsuporandagoni bemasuliyat etirofgardida kharidori shudaaast;

-tamomi kharojot dar holati istifodai meyori pastkardashudai andoz az arzishi ilovashuda, ba istisnoi kharojoti vobasta ba voridoti andozbandishavanda baroi shakhsoni dar qismi 2 moddai 181 Kodeksi mazkur peshbinigardida.

  1. Dar holate, ki agar andozsuporandai istifodabarandai meyori standartii andoz az arzishi ilovashuda amaliyoti andozbandishavanda va amaliyoti az andoz az arzishi ilovashuda ozod doshta boshad, baroi ba hisob giriftani andoz az arzishi ilovashuda mablagi andoz az arzishi ilovashudae, ki mutobiqi moddai 185 Kodeksi mazkur muayyan shudaast, qabul karda meshavad. Agar andozsuporanda tanho amaliyoti ozod doshta boshad, ba hisob giriftan ijozat doda nameshavad. Qismi 4hamin modda qabl az istifodai hamin qismbo darnazardoshti muqarraroti moddai 184 Kodeksi mazkur tatbiq karda meshavad.
  2. Dar holathoi dar moddai 167 Kodeksi mazkur peshbinigardida, vaqte ki dar holati istifodabarii meyori standarti andoz az arzishi ilovashudai dar hisobnoma – faktura yo elomiyai andoz az arzishi ilovashuda zikrgardida nisbat ba andoz az arzishi ilovashudae, ki boyad andozsuporanda pardozad, ziyod boshad, ba andozsuporanda ba hisob giriftani mablagi ziyodati dar davrai hisoboti, ki dar on holati dar qismi 1 moddai 167 Kodeksi mazkur peshbinishuda joy dosht, ijozat doda meshavad (yane kam kardani uhdadorihoi andozsuporanda oid ba andoz ba hajmi mablagi ziyodati ijozat doda meshavad).
  3. Dar holatho va bo tartibe, ki moddai 261 Kodeksi mazkur muqarrar kardaast, bahisobgirii mablagi andoz az furushi alyuminiyi avvaliya dar surati peshnihodi hujjathoi tasdiqkunanda ijozat doda meshavad. (QJT az 14.11.16 s., №1367)
  4. Novobasta ba muqarraroti qismi 1 hamin modda ba hisobi pardokhti andoz az arzishi ilovashuda mablagi voqeii az jonibi andozsuporanda baroi giriftani hisobnoma-fakturahoi andoz az arzishi ilovashuda mutobiqi moddai 186 Kodeksi mazkur pardokhtshuda ba hisob girifta meshavad (ba istisnoi istifodabarandai meyori pastkardashuda).
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