Obekthoi andozbandi

Moddai 164-i Kodeksi Andoz. Obekthoi andozbandi

1. Obekthoi andozbandii andoz az arzishi ilovashuda amaliyoti andozbandishavanda va voridoti andozbandishavanda meboshand.
2. Tahvili molho, ijroi korho va khizmatrasoniho, ba istisnoi tahvili molho, ijroi korho va khizmatrasonihoe, ki az pardokhti andoz az arzishi ilovashuda ozod buda, dar doirai faoliyati sohibkori anjom doda meshavand, agar onho mutobiqi moddahoi 175 va 176 Kodeksi mazkur dar hududi Jumhurii Tojikiston ijroshavanda etirof gardand, amaliyoti andozbandishavanda meboshand. Amaliyoti andozbandishavanda mutobiqi moddai 176 Kodeksi mazkur khizmatrasoniho yo ijroi korhoi berun az qalamravi Jumhurii Tojikiston anjomdodashudaro dar bar namegirad.
3. Agar andozsuporanda molhoro (korhoro, khizmatrasonihoro) bo pardokhti andoz az arzishi ilovashuda kharad va mablagi dakhldorro ba hisob girad (yo huquqi ba hisob giriftanro doshta boshad), istifodai chunin molho (ijroi korho, khizmatrasoniho) yo natijai istifodai molho (ijroi korho, khizmatrasoniho) baroi faoliyati gayrisohibkori amaliyoti andozbandishavanda hisobida meshavad.
4. Tahvili molho, ijroi korho yo khizmatrasonihoi andozsuporanda ba kormandoni khud va har shakhsi digare, ki suporandai andoz az arzishi ilovashuda nameboshand, az jumla roygon, amaliyoti andozbandishavanda meboshad.
5. Sarfi nazar az muqarraroti digari hamin modda, tahvili molho az tarafi suporandai andoz az arzishi ilovashuda, ba istisnoi istifodabarii meyori pastkardashuda, ki in molhoro dar natijai amaliyoti andozbandishavandai andoz az arzishi ilovashuda kharidaast, ammo mutobiqi moddai 183 Kodeksi mazkur hangomi kharidani in molho baroi bahisobgirii mablagi andoz az arzishi ilovashuda huquq nadosht, hamchun amaliyoti andozbandishavanda hisobida nameshavad. Agar hangomi kharidani molho bahisobgiri qisman ijozat nashuda boshad, dar in surat andozai amaliyoti andozbandishavanda mutanosiban ba hissai bahisobgirii ijozatnashuda kam karda meshavad.
6. Arzishi bastahoe (zarfhoe), ki boyad tibqi shart va muhlathoi muqarrarkardai shartnomai (qarordodi) tahvili molho bargardonida shavand, ba istisnoi holathoi furushi chakana, ba mablagi andozbandishavanda dokhil karda nameshavad. CHakanafurushon metavonand hajmi amaliyoti andozbandishavandaro ba mablage, ki onho ba sifati haqki jubroni bargardonidani bastaho (zarfho) ba mizojon pardokhtand, kam kunand.
7. Agar baqaydgirii andozsuporanda bekor karda shavad, molhoi dar lahzai bekorkuni dar ikhtiyori on qarordoshta, ba istisnoi istifodai meyori pastkardashuda, hamchun dar doirai amaliyoti andozbandishavanda dar in lahza tahvilshuda barrasi megardand.
8. Mablaghoi andoz az arzishi ilovashuda, ki to baqaydgiri oid ba andoz az arzishi ilovashuda nisbat ba baqiyai molhoi kharidashuda, ki peshtar hangomi andozbandi az daromadi andozbandishavanda tarh karda nashuda budand, hangomi istifodai meyori standarti pas az baqaydgiri ba sifati suporandai andoz az arzishi ilovashuda muvofiqi tartibi peshbininamudai Kodeksi mazkur ba hisob girifta meshavand.
9. Dar holati istehsoli molho, ijroi korho va khizmatrasoniho az ashyo va mavodi farmoishgar, hangome, ki sohibi ashyo, mavod va mahsuloti korkard khudi farmoishgar memonad, amaliyoti andozbandishavanda baroi korkardkunanda (istehsolkunanda, ijrokunanda) khizmatrasoniho (korho) oid ba korkardi ashyo va mavod baroi molho (koru khizmatrasoniho) ba hisob meravad.
10. Molho va vositahoi naqliyoti ba qalamravi gumrukii Jumhurii Tojikiston voridshavanda (ba istisnoi molhoe, ki mutobiqi moddai 169 Kodeksi mazkur az andoz az arzishi ilovashuda ozod meboshand), ki mutobiqi qonunguzorii gumruki Jumhurii Tojikiston boyad dar elomiya zikr shavand, voridoti andozbandishavanda ba hisob meravand.