Hususiyati andozbandii korkhonahoi navtasis

Moddai 313-i Kodeksi Andoz. Hususiyati andozbandii korkhonahoi navtasis, ki ba silsilai purrai korkardi nakhi pakhta ba mahsuloti nihoi (az kalobai pakhta to mahsuloti pakhtagii duzandagi mashgul meboshand

1. Voridoti molho bevosita baroi ehtiyojoti khud az jonibi korkhonahoi navtasis, ki ba silsilai purrai korkardi nakhi pakhta ba mahsuloti nihoi (az kalobai pakhta to mahsuloti pakhtagini duzandagi) mashgul meboshand (minbad-korkhonahoi navtasis), az boji gumruki va andoz az arzishi ilovashuda ozod karda meshavad.Dar holati az jonibi korkhonahoi navtasis tahvil dodani molhoi voridshuda ba bozori dokhilii Jumhurii Tojikiston, chunin amaliyotho bo boji gumruki, andoz az arzishi ilovashuda va digar andozho bo tartibi umumii muqarrarnamudai Kodeksi gumruki Jumhurii Tojikiston va Kodeksi andozi Jumhurii Tojikiston andozbandi karda meshavand.
2. Sodiroti molhoe, ki korkhonahoi navtasis istehsol mekunand, az andoz az arzishi ilovashuda ozod karda meshavand.
3. Korkhonahoi navtasis az andoz az foida, andozi nizomi soddakardashuda va andozho az molu mulki gayrimanqul ozod meshavand.
4. Dar surati dar korkhonahoi navtasis ba miyon omadani uhdadorihoi andoz az rui digar andozho, chunin uhdadorihoi andoz boyad mutobiqi qonunguzorii andoz va gumruki Jumhurii Tojikiston ijro karda shavand.
5. Az jonibi Hukumati Jumhurii Tojikiston doir ba peshnihodi maqomi vakolatdori davlati dar sohai sanoat dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston va maqomi vakolatdori davlati muvofiqi tartibi muqarrargardida:

– nomgui korkhonahoi navtasis, inchunin imtiyozhoi andozii peshbininamudai qismhoi 1, 2 va 3 hamin moddai ba muhlati to 12 sol az 1-umi yanvari soli ba qaydi davlati giriftani korkhonahoi navtasis dodashavanda muayyan karda meshavand;

– nisbat ba har yak korkhonai navtasis muhlathoi ogozi sokhtmon va ba kor andokhtani obekthoi har silsilai istehsolii korkardi nakhi pakhta ba mahsuloti nihoi muayyan karda meshavand.

1. Muhlathoi tasis dodani har silsilai minbadai korkard boyad bo hisobhoi tekhnikiyu iqtisodi va tajribai baynalmilali asosnok karda shavand. Doir ba ogozi amalii korhooid ba bunyodi obekthoi harsilsila va ba kor andokhtani har silsilai korkard korkhonai navtasis baroi tashkil namudani bahisobgirii makhsus (alohida) bo maqsadi giriftani imtiyozhoi dar hamin modda muqarrarshuda ba maqomi vakolatdori davlati va Vazorati moliyai Jumhurii Tojikiston ba tavri khatti malumot medihad.
2. Agar korkhonai navtasis dar muhlathoi muqarrarnamudai qismhoi 5 va 6 hamin modda baroi tasis dodani silsilai minbadai korkard shuru nakunad, imtiyozhoi andozii peshbininamudaihamin modda amali khudro qat menamoyand. Bo in maqsad ba Vazorati moliyai Jumhurii Tojikiston dar yakjoyagi bo maqomi vakolatdori davlati vakolat doda meshavad, ki bo qabuli sanadi dakhldor imtiyozhoi dodashudaro qat namoyand. Dar in surat mablagi imtiyozhoi andoziiaz jonibi korkhonahoi navtasis az lahzai ba qaydi davlati girifta shudanashon to lahzai qat gardidani in imtiyozho giriftashuda boyad az rui meyorhoe, ki dar davrai giriftani imtiyozhoi andoz amal mekardand, hisob karda shuda, bo hisobu zam namudani foizho va jarimaho ba hisobi bujet ruyonida meshavad. (QJT az 14.11.16 s., №1367)
3. Imtiyozhoi andozii dar qismhoi 1, 2 va 3 hamin modda peshbinigardida ba korkhonahoi navtasis bad az ijroi talaboti qismi 5 moddai mazkur va guzoshtani onho ba hisobi makhsusi (alohidai) ilovagi dar maqomi vakolatdori davlati va Vazorati moliyai Jumhurii Tojikiston bo tartibi muqarrarnamudai in maqomoti davlati doda meshavand. (QJT az 14.11.16 s., №1367)
4. Baroi korkhonahoi navtasis muhlati nigohdorii hujjathoi bahisobgiri va hisoboti andoz, inchunin muhlati davo ba muhlati (davrai) peshnihodi imtiyozhoi andozi mutobiqi qismi 5 hamin modda daroz karda meshavad.
5. Muvofiqi tartibi peshbininamudai qismhoi 1-9 hamin modda Hukumati Jumhurii Tojikiston metavonad baroi korkardi sanoatii pust, pashm, abreshimi khom va digar ashyoi khomi sohai kishovarzi ba mahsuloti nihoi ba muhlati to 5 sol imtiyozi andozi peshnihod namoyad.
6. Dasturamal oid ba andozbandii korkhonahoi navtasis, inchunin shaklhoi elomiyaho (hisobotho, malumot) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.