Imtiyozho hangomi sokhtmoni nerugohhoi barqi obi

Moddai 312-i Kodeksi Andoz. Imtiyozho hangomi sokhtmoni nerugohhoi barqi obi

1. Dar davrai sokhtmoni nerugohi barqi obi (minbad- sokhtmon) dar qalamravi Jumhurii Tojikiston farmoishgari sokhtmon va pudratchii generalii sokhtmon metavonand az pardokhti andozhoi zerin (az lahzai faro rasidani muhlati pardokht), ki bevosita ba sokhtmon aloqamand meboshand, tibqi nomgui andozho, ba andoza va muhlati (davrai) muqarrarnamudai Hukumati Jumhurii Tojikiston dar asosi qismi 5hamin modda purra yo qisman ozod karda shavand:

-andoz az arzishi ilovashuda;

-andoz az istifodabarandagoni rohhoi avtomobilgard;

-andoz az foida (andoz nizomi soddakardashuda);

-andoz az vositahoi naqliyot;

-andoz az molu mulki gayrimanqul;

-andozi ijtimoi nisbat ba shakhsoni khorijie, ki bevosita dar sokhtmoni nerugohi barqi obi faoliyat mekunand;

– boji davlati baroi baqaydgirii tarhi emissiyahoi kogazhoi qimatnoki gayridavlati, ki binobar sokhtmoni nerugohi barqi obi amali shudaand.

1. Voridoti molho baroi sokhtmoni nerugohhoi barqi obi, ki baroi Jumhurii Tojikiston obekti makhsusan muhim ba hisob meravand, az andoz az arzishi ilovashuda va boji gumruki bo tartibi muqarrarnamudai sarkhati haftumi qismi 4 moddai 169Kodeksi mazkur va moddai 345 Kodeksi gumruki Jumhurii Tojikiston ozod karda meshavand. (QJT az 18.03.15s., №1188)
2. Dar davrai sokhtmon tahvilgaroni molho (korho, khizmatrasoniho) baroi sokhtmoni dar bolo peshbinigardidametavonand az pardokhti andoz az arzishi ilovashuda, ki boyad bevosita nisbat ba sokhtmoni (vobasta ba sokhtmoni) nerugohi barqi obi hisob karda shavand, bo andozai ozodkuni, ki Hukumati Jumhurii Tojikiston mutobiqi qismi 5 hamin moddamuayyan menamoyad, purra yo qisman ozod karda shavand.
3. Hamzamon, ba sifati tahvilgaroni sokhtmon shakhsoni huquqie barrasi meshavand, ki bo farmoishgari sokhtmoni nerugohi barqi obi yo pudratchii generalii on qarordodhoi (shartnomahoi, sozishnomahoi) peshbinikunandai tahvili molho, ijroi korho va khizmatrasonihoi marbut ba sokhtmonro ba imzo rasonidaand.
4. Az jonibi Hukumati Jumhurii Tojikiston muayyan karda meshavand:

– muhlatho, namudho va andozahoi andozhoi az pardokht ozodshavanda az nomgui muayyannamudai qismhoi 1 va 3 hamin modda, ki ba onho imtiyozi mazkur doda  meshavad;

-bo peshnihodi mutobiqi dasturi Hukumati Jumhurii Tojikiston muvofiqashudai maqomi vakolatdori davlati dar sohai energetika- farmoishgari sokhtmoni nerugohi barqi obi va pudratchii generalii sokhtmoni nerugohi barqi obi;

– bo peshnihodi muvofiqi dasturi Hukumati Jumhurii Tojikiston muvofiqashudai maqomi vakolatdori davlati dar sohai energetika dar yakjoyagi bo farmoishgari sokhtmoni nerugohi barqi obi va pudratchii generalii sokhtmoni nerugohi barqi obi tayyorkardashuda – davrai (muhlati) sokhtmoni nerugohi barqi obi.

1. Nisbat ba imtiyozhoi peshbininamudai qismhoi 1-5 hamin modda muqarrar karda shavad:

-qarordodhoi (shartnomahoi, sozishnomahoi) marbut ba sokhtmoni nerugohi barqi obi qarordodho (shartnomaho, sozishnomaho) etirof karda meshavand, ki az jonibi farmoishgari sokhtmoni nerugohi barqi obi dar asosi smetai sokhtmon dar muvofiqa bo maqomi vakolatdori davlati dar sohai sokhtmon tasdiq karda shudaand;

– imtiyozhoi andoz ba qarordodhoe (shartnomahoe, sozishnomahoe)  doda meshavad, ki ba sokhtmoni nerugohi barqi obi marbutand va dar davrai sokhtmoni nerugohi barqi obi basta shuda, boyad to ba okhir rasidanidavrai sokhtmoni nerugohi barqi obi anjom yoband.

1. Farmoishgari sokhtmon, pudratchii generalii sokhtmon va tahvilgaroni molhoi (korhoi, khizmatrasonihoi) onho az ijroi digar uhdadorihoi muqarrarnamudai Kodeksi mazkur ozod nameboshand.
2. Dasturamal oid ba andozbandii sokhtmoni nerugohhoi barqi obi, inchunin shaklhoi elomiyaho (hisobotho, malumot) az jonibi maqomi vakolatdori davlati dar muvofiqa bo Vazorati moliyai Jumhurii Tojikiston tasdiq karda meshavand.