Комрон.инфо
Moddai 40-i Kodeksi Andoz. Muoinai khronometraji
- Muoinai khronometraji – shakli nazorati andoz buda, az jonibi maqomoti andoz bo maqsadi muqarrar namudani daromadi voqeii andozsuporanda va kharojoti voqeii vobasta ba faoliyati baroi giriftani daromad ravonashuda dar davrae, ki mavridi muoina qaror megirad, guzaronida meshavad.
- Dar jarayoni guzaronidani muoinai khronometraji maqomoti andoz masalahoi vobasta ba muoinai obekti andozbandi va (yo) obekti ba andozbandi aloqamandro mustaqilona muayyan menamoyand. Hamzamon inho boyad hatman mavridi muoina qaror girand:
-obekthoi andozbandi va (yo) obekthoi ba andozbandi aloqamand;
-mavjudiyati pul, hujjathoi puli, daftarhoi muhosibi, hisobotho, smetaho, kogazhoi qimatnok, hisobho, elomiyaho va digar hujjathoe, ki bo obekti muoinashavandai andozbandi va (yo) obekti ba andozbandi aloqamand vobastaand;
-hisoboti fiskalii moshini nazorati – khazinavi;
-shumorai kormandoni kiroyai voqean istifodashavanda.
- Muoinai khronometraji tibqi tartibi muayyannamudai maqomi vakolatdori davlati na ziyoda az yak marotiba dar yak sol ba muhlati to 3 ruzi kori guzaronida meshavad.
- Agar andozsuporandai muoinashavanda faoliyatashro dar ruzhoi istirohat va id amali namoyad, muoinai khronometraji metavonad dar ruzhoi zikrshuda guzaronida shavad. Muoinai khronometraji metavonad mutobiqi nizomi korii andozsuporanda, novobasta ba vaqti shabonaruzi, guzaronida shavad.
- Asos baroi guzaronidani muoinai khronometraji amrnomae meboshad, ki mutobiqi talabot baroi guzaronidani sanjishhoi andoz bo tartibi muqarrarnamudai Kodeksi mazkur qabul gardidaast.
- Natijahoi muoinai khronometrajii andozsuporandagon hangomi guzaronidani hisobhoi mablaghoi andozho az rui natijahoi sanjishi hujjati, inchunin baroi tahlili durustii hisoboti peshnihodshudai andoz, bo darnazardoshti mavsimi budani faoliyati khojagidori, ba nazar girifta meshavand.
