Moddai 13-i Kodeksi Andoz oid ba “Agenti andoz”
- Tashkilot yo sohibkori infirodie, ki mutobiqi Kodeksi mazkur ba zimmaashon vazifai hisob namudani andoz, az andozsuporanda yo az manbai pardokht nigoh doshtan va ba bujeti dakhldor guzaronidani on guzoshta shudaast, agenti andoz meboshad.
- Agenti andoz doroi hamon huququ uhdadorihoe meboshad, ki andozsuporanda dorad, agar dar Kodeksi mazkur tartibi digare muqarrar nashuda boshad.
- Agenti andoz vazifador ast:
– andozhoi mutobiqi Kodeksi mazkur az andozsuporanda yo az manbai pardokht nigohdoshtashavandaro durust va sari vaqt hisob namoyad, nigoh dorad va ba bujet guzaronad;
– daromadhoi ba andozsuporandagon pardokhtshuda, andozhoi az andozsuporandagon (yo az manbai pardokht) nigohdoshtashuda va ba bujeti dakhldor guzaronidashudaro ba hisob girad, az jumla oid ba har yak andozsuporanda hisobi judogona barad;
– ba maqomoti andozi mahalli bahisobgirii khudmuvofiqi tartibi muqarrarnamudai Kodeksi mazkur hisoboti andoz peshnihod namoyad;
– digar vazifahoero, ki qonunguzorii andoz peshbini namudaast, ijro namoyad.