Muqarraroti intiqoli

Moddai 327-i Kodeksi Andoz. Muqarraroti intiqoli

1. Minbad, to ba Kodeksi andozi Jumhurii Tojikiston mutobiq namudani sanadhoi meyorii huquqii Jumhurii Tojikiston, sanadhoi meyorii huquqii Jumhurii Tojikiston vobasta ba andozbandi dar qisme, ki ba Kodeksi andozi Jumhurii Tojikiston mukholif nameboshand, tatbiq karda meshavand.
2. Kodeksi andozi Jumhurii Tojikiston dar munosibathoi huquqie, ki pas az mavridi amal qaror dodani on ba miyon meoyand, tatbiq karda meshavad.Dar munosibathoi huquqie, ki to mavridi amal qaror dodani on ba miyon omadaand, Kodeksi andozi Jumhurii Tojikiston nisbat ba on hukuq va uhdadorihoe tatbiq karda meshavad, ki onho pas az mavridi amal qaror dodani on ba miyon meoyand, agar muhlathoi muqarrarshudai davo naguzashta boshand.
3. Andozsuporandagone, ki ba talaboti Kodeksi andozi Jumhurii Tojikiston tibqi natijahoi soli 2012 mutobiq nameboshand, uhdadorand:

-sohibkoroni infirodii tibqi patent faoliyatkunanda, ki daromadi umumiashon dar soli 2012 az haddi nihoii daromad baroi nizomi patenti beshtar meboshad, boyad to 1-umi apreli soli 2013 faoliyati sohibkorii khudro qat namuda, ba faoliyat tibqi nizomi andozbandii digar shuru namoyand. Dar holati idoma dodani faoliyati sohibkori dar muhlati peshbinigardida az chunin shakhson bojhoi davlati baroi qat namudani faoliyat va ogoz namudani faoliyat tibqi nizomi andozbandii digar sitonida nameshavand;

– sohibkoroni infirodii tibqi shahodatnoma faoliyatkunanda, ki daromadi umumiashon dar soli 2012 az haddi nihoii daromad baroi andozbandii chunin sohibkoron beshtar meboshad, boyad to 1-umi apreli soli 2013 faoliyati sohibkorii khudro qat namuda, ba faoliyat tibqi nizomi andozbandii digar shuru namoyand. Dar holati idoma dodani faoliyati sohibkori dar muhlati peshbinigardida az chunin shakhson bojhoi davlati baroi qat namudani faoliyat va ogoz namudani faoliyat tibqi nizomi andozbandii digar sitonida nameshavand;

-suporandagoni andoz tibqi nizomi soddakardashuda, ki daromadi umumiashon dar soli 2012 az haddi dakhldori daromad beshtar meboshad, boyad to 1-umi yanvari soli 2013 ba nizomi umumii andozbandi guzarand va baroi maqsadhoi andoz az arzishi ilovashuda ba qayd girifta shavand;

-andozsuporandagoni tibqi nizomi umumii andozbandi faoliyatkunanda, ki daromadi umumiashon dar soli 2012 az haddi dakhldori daromad kam buda, onho na kam az 3 soli taqvimii pay dar payi qabli tibqi nizomi umumii andozbandi faoliyat doshtand, boyad to 1-umi yanvari soli 2013 ba yake az nizomhoi makhsusi andozbandi guzarand va baqaydgirii khudro baroi maqsadhoi andoz az arzishi ilovashuda bekor kunand;

-andozsuporandagone, ki bo biznesi bozi mashguland, uhdadorand az 1-umi yanvari soli 2013 ba nizomi makhsusi andozbandi baroi subekthoi biznesibozi guzarand. To qabuli qarorhoi Majlishoi vakiloni khalqi shahrho (nohiyaho) doir ba mablagi andoz az biznesibozi, mablagi andoz az biznesi bozi baroi shakhsoni mazkur dar hajmi miyonai mohonai hamai andozhoi az faoliyati onho dar soli 2012 hisob karda shuda, bo istifodai koeffisenti balandkunandai 1,5 muayyan karda meshavad;

-to qabuli qarorhoi Majlishoi vakiloni khalqi shahrho (nohiyaho) doir ba andozhoi mahalli, hisob va pardokhti andozhoi mahalli tibqi Kodeksi andozi Jumhurii Tojikiston va digar sanadhoi meyorii huquqi anjom doda meshavand.