Davriyati guzaronidani sanjishhoi andoz

Moddai 29-i Kodeksi Andoz. Davriyati guzaronidani sanjishhoi andoz

1. Sanjishhoi hujjatii andoz ba navhoi zerin taqsim meshavand:

-naqshavi – sanjishhoi majmuii hujjatii andoz, ki tibqi naqshai guzaronidani sanjishhoi az jonibi maqomi vakolatdori davlati tasdiqshuda guzaronida meshavand. Naqshai sanjishhoi andoz dar asosi bahodihii khavfi vayron kardani qonunguzorii andoz, tahlili malumothoi dar hisobothoi az jonibi andozsuporanda peshnihodshuda, ittilooti maqomoti vakolatdor, inchunin digar hujjatho va ittiloot dar borai faoliyati andozsuporanda tartib doda meshavad;

-gayrinaqshavi – sanjishhoi majmuii hujjatii andoze, ki dar sarkhati yakumi hamin qism peshbini nashudaand.

1. Sanjishhoi naqshavii hujjatii andozsuporandagone, ki daromadi umumii onho (ba istisnoi andoz az arzishi ilovashuda, aksizho, andoz az furushi alyuminiy avvaliya) dar davrai soli taqvimii guzashta beshtar az 15 million somoni meboshad, na ziyoda az yak marotiba dar yak sol guzaronida meshavand. (QJT az 14.11.16 s., №1367)
2. Sanjishhoi naqshavii hujjatii andozsuporandagone, ki daromadi umumiashon dar soli taqvimii guzashta az 15 million somoni kam meboshad, na ziyoda az yak marotiba dar du sol guzaronida meshavand.
3. Sanjishi naqshavii hujjatii avvalini faoliyati subekti sohibkorii khurd, ki suporandai andozi nizomi soddakardashuda meboshad, tanho pas az sipari shudani 24 mohi purrai taqvimi az ruzi baqaydgirii davlatii on amali megardad.
4. Agar subekthoi sohibkorii khurdi dar qismi 4 hamin moddapeshbinishuda to guzashtani muhlati peshbinigardida ba ruykhati andozsuporandagoni bemasuliyat dokhil karda shavand, aznavtashkil karda shavand yo barham doda shavand, faoliyati onho boyad mavridi sanjishi majmuii hujjatii gayrinaqshavi qaror doda shavad.
5. Sanjishhoi amaliyoti bo qarori rohbaroni maqomoti andoz az rui zarurat guzaronida meshavand.
6. Sanjishhoi hujjatii andoz az rui davrahoi baokhirrasidai andozi guzaronida meshavand, ba istisnoi sanjishhoi andozi barhamdihi, ki ba barham dodani shakhsi huquqi, qat gardidani faoliyati muassisai doimii gayrirezident yo qat gardidani faoliyati sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda vobasta meboshand. Agar nisbat ba davrai baroi guzaronidani sanjish banaqshagiriftashuda sanjishi majmuii andozi andozsuporanda guzaronida shuda boshad, pas dar in holat sanjishi mavzuii in davra guzaronida nameshavad.
7. Sanjishi gayrinaqshavii majmui yo mavzui dar holathoi zerin guzaronida meshavad:

-hangomi qat gardidani faoliyati – suporandai andoz az arzishi ilovashuda;

-hangomi aznavtashkildihi yo barhamdihii shakhsi huquqi, qat gardidani faoliyati shakhsi huquqii khoriji, ki faoliyatashro dar Jumhurii Tojikiston ba vositai filial yo namoyandagi amali menamoyad;

-hangomi qat gardidani amali imtiyozho baroi shakhsoni huquqii dar fasli XVII Kodeksi mazkur peshbinishuda;

-binobar ba okhir rasidani muhlati amali qarordodi istifodai sarvathoi zerizamini;

-bo maqsadi tasdiq namudani durustii mablagi andoz az arzishi ilovashuda, ki baroi bargardonidan peshnihod shudaast;

– tibqi asoshoe, ki dar qismi 6 moddai 28 Kodeksi mazkur muqarrar shudaand;

-ba okhir rasidani loihai sarmoyaguzori.

1. Sanjishhoi gayrinaqshavii majmui yo mavzui,inchunin dar holathoi zerin guzaronida meshavand:

-dar holati ba miyon omadani zarurat baroi guzaronidani sanjishhoi mutaqobila;

-dar asosi qarori rohbari maqomi vakolatdori davlati;

-dar asosi darkhosthoi maqomoti andozi davlathoi digar;

-nisbat ba shakhsone, ki andozsuporandai bemasuliyat etirof shudaand;

-qat gardidani faoliyati sohibkori infirodii dar asosi shahodatnoma faoliyatkunanda;

-dar asosi murojiati khudi andozsuporanda.

1. Az jonibi maqomoti andoz guzaronidani sanjishhoi takrorii majmui va mavzui baroi davrai sanjidashudai andoz man ast, ba istisnoi holathoi zerine, ki chunin sanjishho dar doirai muhlati bo Kodeksi mazkur muqarrarshudai davo guzaronida meshavand: (QJT az 14.11.16 s., №1367)

-dar asosi arizai khattii khudi andozsuporanda;

-tibqi asoshoi peshbininamudai qismi 6 moddai 28 Kodeksi mazkur;

-bo qarori rohbari maqomi vakolatdori davlati tibqi peshnihodhoi asosnoki rohbari maqomi dakhldori andoz;

-bo qarori rohbari maqomi vakolatdori davlati bo tartibi nazorat az boloi faoliyati maqomi andoze, ki sanjishi hujjatii andozro guzaronidaast. CHunin sanjish tanho nisbat ba davrae guzaronida meshavad, ki sanjishi hujjatii andozi okhiron guzaronidashudaro dar bar megirad.