CHorahoi tamini ijroi uhdadorii dar muhlatash ijronashudai andoz

Moddai 72-i Kodeksi Andoz. CHorahoi tamini ijroi uhdadorii dar muhlatash ijronashudai andoz

1. Maqomoti andoz ijroi uhdadorihoi andozi dar muhlati muqarrarshuda ijronakardai andozsuporandaro bo chorahoi zerini peshbininamudai hamin bob tamin menamoyand:

-hisobkunii foizho ba mablaghoi dar muhlatash pardokhtnashudai andozho;

-bozdoshtani amaliyoti kharojoti surathisobi bonkii andozsuporanda dar tashkilothoi qarzi;

-ruyonidani qarzhoi andoz az hisobi mablaghoi pulii dar surathisobhoi bonki mavjudbudai andozsuporanda va (yo) debitoroni vay, inchunin mablaghoi pulii naqdi andozsuporanda;

– ruyonidani qarzi andoz az hisobi habs kardan va furushi molu mulki andozsuporanda.

1. CHorahoi peshbininamudai sarkhathoi duyum, seyum va chorumi qismi 1 hamin modda tatbiq karda meshavand:

– bevosita az jonibi maqomoti andoz bo tartibi gayrisudi nisbat ba on qarzhoi andoze, ki andozsuporanda etirof kardaast;

– bo tartibi sudi nisbat ba qarzhoi andoze, ki dar sarkhati yakumihamin qism nishon doda nashudaand.

1. Dar surati az jonibi andozsuporanda dar muhlathoi muqarrarshuda pardokht nagardidani andozho, jarimaho va foizho va ba vujud omadani qarzi etirofshudai andoz, maqomoti andoz:

-andozsuporandaro oid ba zarurati pardokhti qarzi andoz dar davomi 20 ruzi taqvimi az ruzi az jonibi andozsuporanda giriftani chunin ogohinoma va imkonpazirii nisbat ba u andeshidani tadbirhoi peshbininamudai sarkhathoi duyum, seyum va chorumi qismi 1 hamin modda ogoh menamoyand;

-hangomi ijro nagardidani talaboti ogohinomai dar sarkhati yakumi hamin qismpeshbinishuda, nisbat ba andozsuporandae, ki qarzi andoz dorad, maqomoti andoz metavonand hamzamon tamomi chorahoi peshbininamudai qismi 1 hamin moddaro tatbiq namoyand (QJT az 18.03.15s., №1188).

1. CHorahoi majburan ruyonidani andozho vobasta ba bozdoshtani amaliyoti kharojotii surathisobhoi andozsuporanda dar tashkilothoi qarzi, ruyonidani qarzi andoz az hisobi mablaghoi pulii dar surathisobhoi bonkii andozsuporanda va (yo) debitoroni vay mavjudbuda, inchunin mablaghoi pulii naqdi andozsuporandagon metavonand ba tariqi gayrisudi amali karda shavand, ba istisnoi:

-surathisobhoi pasandozii shakhsoni voqei, ki bo faoliyati sohibkori mashgul nameboshand;

-surathisobhoi qarzi va surathisobhoi makhsusi az hisobi mablaghoi tashkilothoi baynalmilalii moliyavi kushodashuda;

-amaliyoti kharojoti az surathisobhoi andozsuporanda oid ba pardokhti muzdi mehnat va pardokhthoi ba on barobarkardashuda, pardokhtho az rui uhdadorihoi jorii andoz va pushonidani qarzi andoz.

1. Dar holati ba vujud omadani qarzi etirofshudai andoz maqomoti andoz metavonand qaror qabul namoyand, ki ijroyash baroi tashkilothoi qarzi, bo darnazardoshti mahdudiyathoi muqarrarnamudai qismi 4 hamin modda, oid ba bozdoshtani amaliyoti kharojoti tibqi surathisobhoi andozsuporanda dar in tashkilotho hatmi meboshad. CHorai mazkur, inchunin metavonad hangomi mavjud budani aqallan yake az holathoi zerin niz tatbiq karda shavad:

-agar andozsuporanda dar muhlati muqarrarshuda elomiyai andozro peshnihod nakunad, maqomoti andoz uro dar borai zarurati peshnihodi on ogoh karda boshand va agar badi ba okhir rasidani 30 ruzi taqvimi az sanai chunin ogohi elomiyai andoz peshnihod nashuda boshad;

-roh nadodani shakhsoni mansabdori maqomoti andoz baroi guzaronidani sanjishi andoz yo digar shakli nazorati andoz, peshnihod nakardani hujjathoi baroi sanjish zarur, ba istisnoi holathoi vayron namudani tartibi muqarrarnamudai Kodeksi mazkur oid ba guzaronidani nazorati andoz, agar az ruzi az jonibi andozsuporanda giriftani ogohinomai maqomoti andoz dar khususi guzaronidani yake az shaklhoi nazorati andoz va oid ba imkoniyati tatbiqi chorahoi peshbininamudai hamin modda 10 ruzi taqvimi guzashta boshad.

1. Bozdoshtani amaliyoti kharojoti az rui surathisobhoi andozsuporanda dar tashkilothoi qarzi baroi sitonidani qarzi etirofshudai andozbo darnazardoshti talaboti qismhoi 4 va 5 hamin modda tibqi tartibi zerin amali karda meshavad:

-qarori rohbari (yo muovini vakolatdori rohbari) maqomoti andoz baroi ijro ba tashkilothoi qarzi, ki dar on surathisobhoi andozsuporanda kushoda shudaand va khizmat rasonida meshavand, firistoda meshavad;

-tashkilothoi qarzi uhdadorand qarori dakhldori maqomoti andozro oid ba bozdoshtani amaliyoti kharojoti az rui surathisobhoi andozsuporanda ijro namoyand, inchunin huquq nadorand baroi u surathisobhoi nav kushoyand, az surathisobhoi vay puli naqd dihand va (yo) ba u qarz dihand;

-to giriftani ogohinomai khattii maqomoti andoz oid ba ijroi purrai qarorhoi qablan qabulnamudai onho dar borai bozdoshtani amaliyoti kharojoti az rui surathisobho tashkilothoi qarzi uhdadorand tibqi darkhosti in maqomi andoz har moh ba maqomoti andoze, ki andozsuporanda dar on ba hisob girifta shudaast, oid ba amaliyoti daromadu kharojoti va mablaghoi pulii voridshuda (kharjshuda) az rui surathisobhoi amaliyotashon bozdoshtashudai andozsuporanda malumot peshnihod namoyand. Maqomoti andoz metavonand durustii ijroi talaboti muqarrarnamudai hamin qism va (yo) sahehii malumoti peshnihodshudaro tahti sanjish qaror dihand.

1. Sitonidani qarzi etirofshudai andoz az hisobi pulhoi dar surathisobhoi andozsuporanda va (yo) debitoroni vay dar tashkilothoi qarzi, inchunin vositahoi pulii naqdi andozsuporanda bo darnazardoshti mahdudiyathoi qismi 4 hamin modda bo tartibi zerin amali karda meshavad:

– farmoishhoi inkassavii dakhldori rohbari (yo muovini vakolatdori rohbari) maqomoti andoz, inchunin sanadhoi muqoisavii qarzi debitori (tanho hangomi sitonidani qarz az hisobi debitorhoi andozsuporandai qarzdor) baroi ijro ba tashkilothoi qarzi, ki dar onho surathisobhoi andozsuporanda va (yo) debitoroni on kushoda shudaand va khizmat rasonida meshavand, irsol megardand. Hangomi sitonidani mablaghoi dar surathisobhoi asorii khoriji joygirshuda, tashkilothoi qarzi uhdadorand dar davomi du ruzi kori bad az vorid gardidani farmoishi inkassavi furushi vositahoi asorii andozsuporandaro amali namuda, mablaghoi puliro ba bujeti dakhldor guzaronand. Harojoti marbut ba furushi asori khoriji az hisobi andozsuporanda anjom doda meshavand;

– tashkilothoi qarzi bo darnazardoshti mahdudiyathoi peshbininamudai qismi 4 hamin modda uhdadorand biduni az maqomoti andoz talab namudani hujjathoi ilovagi tibqi tartibi muqarrarnamudai moddai 71 Kodeksi mazkur farmoishhoi dakhldori inkassavii maqomoti andozro dar borai sitonidani mablaghoi puli az surathisobhoi andozsuporanda va (yo) debitoroni on baroi pushonidani qarzi andoz ijro namoyand;

– to giriftani ogohinomai khatti az maqomoti andoz oid ba ijroi purrai qarorhoi qablan qabulnamudai onho dar borai sitonidani qarzi andoz az hisobi vositahoi pulii dar surathisobhoi bonkii andozsuporanda va (yo) az hisobi debitorhoi on, tashkilothoi qarzi uhdadorand tibqi darkhost ba maqomi andoz oid ba amaliyoti daromadiyu kharojoti va mablaghoi pulii voridshuda (kharjshuda) az rui surathisobhoi bonkii andozsuporanda va (yo) debitoroni vay har moh malumot peshnihod namoyand. Maqomoti andoz metavonand durustii ijroi talaboti muqarrarnamudai sarkhathoi yakum va duyumihamin qism va (yo) sahehii malumoti peshnihodshudaro tahti sanjish qaror dihand;

-baroi sitonidani qarzi andoz az hisobi vositahoi pulii naqdi andozsuporanda qarori dakhldori rohbari (muovini vakolatdori rohbari) maqomi andoz baroi ijro ba andozsuporanda irsol karda meshavad. Pas az giriftani qarori dakhldor andozsuporanda uhdador ast vositahoi pulii naqdashro tanho baroi pushonidani qarzi andoz tibqi tartibi muqarrarnamudai moddai 71 Kodeksi mazkur, ba istisnoi pardokhti muzdi mehnat va pardokhthoi ba on barobarkardashuda, ravon namoyad.

1. Badi bartaraf namudani asoshoe, ki boisi tatbiqi chorahoi majburan sitonidani andozho mutobiqi qismhoi 6,7 hamin modda shuda budand, maqomi andoz dar asosi malumoti khattii tashkilothoi qarzi oid ba mablaghoi pulii az surathisobhoi andozsuporanda va (yo) debitoroni on sitonidashuda va (yo) sanadi muqoisavii uhdadorihoi andozii andozsuporandaro bo maqomoti andoz dar muhlati yak ruzi kori qarorhoi qablan qabulshudaro ijroshuda hisobida, hamzamon ba shakhsoni dakhldor ogohinoma mefiristand. Qarorhoi qablan qabulnamudai maqomoti andoz baroi tashkilothoi qarzii dakhldor va andozsuporanda az ruzi firistoda shudani ogohinomai khattii maqomoti andoz oid ba ijroi onho, ijroshuda hisobida meshavand.
2. Baroi sitonidani qarzi etirofshudai andoz az hisobi furushi molu mulki andozsuporanda qarori dakhldori maqomoti andoz oid ba habsi molu mulki andozsuporanda va ba furush barovardani on baroi pushonidani qarzi andoz qabul megardad, ki az jonibi maqomoti andoz mutobiqi Qonuni Jumhurii Tojikiston «Dar borai istehsoloti ijro» ba ijro rasonida meshavad.
3. Baroi maqsadhoi hamin bob surathisobhoi muassisahoi davlati, ki dar maqomi vakolatdori davlati oid ba ijroi bujet kushoda shudaand, ba surathisobhoi bonki va maqomi vakolatdori davlati oid ba ijroi bujet boshad, ba tashkilothoi qarzi barobar donista meshavand.
4. Dar surate, ki agar andozsuporandae, ki nisbat ba u chorahoi majburan sitonidani andozho amali shuda istodaand, naqshai voqeii behbudii vazi moliyaviro peshnihod namoyad, maqomi andoz va andozsuporanda metavonand ba muhlati to 6 mohi pay dar payi taqvimi oid ba tartib va muhlathoi pardokhti qarzi andoz shartnoma bandand. Rohbari maqomi vakolatdori davlati metavonad ilovatan shartnomai zikrshudaro bo andozsuporanda ba muhlati to 6 mohi pay dar payiminbada daroz namoyad. Hamzamon ijroi qarorhoi qablan qabulgardida oid ba istifodabarii tadbirhoi majburan sitonidani andozho ba muhlati amali shartnoma bozdoshta meshavad. Muhlati ijroi shartnomai mazkur va bozdoshta shudani qarorhoi qablan qabulgardidai maqomi andoz oid ba istifodabarii chorahoi majburan sitonidani andozho nametavonad daroz karda shavad.