Nazorati andoz oid ba istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali

Moddai 39-i Kodeksi Andoz. Nazorati andoz oid ba rioyai tartibi tatbiq va istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali

1. Maqomoti andoz:

-nazorati rioyai tartibi istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskali, inchunin istifodai daftari sabti  qaydi mablaghoi pulii naqd va daftari sabti rasidho (kvitansiyaho) va digar hujjathoi hisoboti qatiro, ki shaklhoi onhoro Hukumati Jumhurii Tojikiston muqarrar mekunad, amali menamoyand;

-hangomi guzaronidani nazorati andoz nishondihandahoi dar bloki khotirai moshinhoi nazorati – khazinavii doroi khotirai fiskali mavjudbudaro istifoda mebarand;

-peshnihodi nishondihandahoi moshinhoi nazorati – khazinavii doroi khotirai fiskaliro dar barobari peshnihodi elomiyahoi andoz va digar shakli hisoboti andoz talab menamoyand;

-fehristi joygirshavi va istifodai moshinhoi nazorati – khazinavii doroi khotirai fiskaliro baroi har shahr (nohiya) pesh mebarand.

1. Andozsuporandagon uhdadorand dar joyi baroi kharidor (mushtari) dastras nizomi (vaqti) kori va narkhnomahoro baroi molhoi furukhtashavanda (korhoi ijroshavanda va khizmatrasoniho) bo puli milli ovezand.
2. Haridi nazorati az jonibi maqomoti andoz be mahdudiyati davriyati on tanho baroi nazorati istifodabarii moshinhoi nazorati – khazinavii doroi khotirai fiskali va ba kharidoron dodani chekho anjom doda meshavad. Tartibi guzaronidani kharidi nazoratiro maqomi vakolatdori davlati muqarrar menamoyad.