Mahalli pardokhti andozho va bujethoe, ki andozho ba onho guzaronida meshavand

Moddai 68-i Kodeksi Andoz. Mahalli pardokhti andozho va bujethoe, ki andozho ba onho guzaronida meshavand

1. Andozhoi umumidavlati ba bujeti jumhuriyavi va andozhoi mahalli ba bujethoi mahalli pardokht meshavand.
2. Andozho, jarimaho va foizhoi hisobshuda (ilovagi hisobshuda) boyad dar mahalhoi zerin pardokht shavand:

-dar mahalle, ki dar ogohinomai maqomoti andoz oid ba hisobkunii (ilovagi hisob namudani) andoz va talabot oid ba pardokhti andoz zikr shudaast;

-agar ogohinomai maqomoti andoz oid ba hisobkunii (ilovagi hisob namudani) andoz zarur naboshad, dar mahalle, ki dar sanadi dakhldori qonunguzorii andozi Jumhurii Tojikiston zikr shudaast;

-agar dar sanadi dakhldori qonunguzorii andoz mahal zikr nashuda boshad, – dar mahalli zisti andozsuporanda – shakhsi voqei, dar mahalli faoliyati sohibkori infirodi yo dar mahalli baqaydgirii davlatii shakhsi huquqi (filial va namoyandagii shakhsi huquqii khoriji), yo dar mahalli joygirshavii agenti andoz (filial va namoyandagii shakhsi huquqi – rezident).

1. Qonunguzorii bujeti Jumhurii Tojikiston baroi soli taqvimii dakhldor metavonad pardokhti andozhoi umumidavlatiro (yo qismi onhoro) ba bujeti jumhuriyavi va (yo) bujeti mahalli muqarrar namoyad.
2. Andozsuporanda har sol dar maqomoti andozi mahalli bahisobgiriash malumotero (surathisobhoi bonki va khazinadoriero), ki ba onho boyad in yo on namudi andoz, jarimaho va foizho ba in yo on bujet suporida shavand, aniq menamoyad.
3. Novobasta ba muqarraroti qismhoi 1- 3 hamin modda, andozi daromad va andozi ijtimoi nisbat ba shakhsoni voqeie, ki dar vohidhoi alohidai shakhsoni huquqi kor mekunand, boyad ba bujeti mahalli joygirshavii vohidhoi alohidabo darnazardoshti taqsimi mablaghoi in andozho bayni bujethoi jumhuriyavi va mahalli mutobiqi qonunguzorii bujetii Jumhurii Tojikiston suporida shavand.