Sitonidani andoz az daromadi gayrirezidentho dar manbai pardokht

Moddai 128-i Kodeksi Andoz. Sitonidani andoz az daromadi gayrirezidentho dar manbai pardokht

1. Daromadi gayrirezident az manbai voqe dar Jumhurii Tojikiston, ki ba muassisai doimii hamin gayrirezident dar qalamravi Jumhurii Tojikiston marbut nameboshad, az manbai pardokht hamchun daromadi umumi, be tarhi kharojot (ba istisnoi tarhi andoz az arzishi ilovashuda dar holati andozbandi mutobiqi moddai 177 Kodeksi mazkur) boyad tibqi meyorhoi muayyannamudai qismi 6 hamin modda andozbandi gardad. Inchunin bo tartibi mazkur andozbandii daromadhoi gayrirezident az manbahoi voqe dar Jumhurii Tojikiston, ki tibqi Kodeksi mazkur ba muassisai doimii on dar Jumhurii Tojikiston marbut buda, sari vaqt anjom nayofta, hujjathoi tasdiqkunandai pardokhti andoz peshnihod nashudaast, dar manbai pardokht amali karda meshavad. (QJT az 14.11.16 s., №1367)
2. Tahti mafhumi pardokhti daromad suporidani pul dar shakli naqdi va (yo) gayrinaqdi, kogazhoi qimatnok, molho, digar molu mulk, dodani manfiat, ijroi korho, khizmatrasoniho fahmida meshavand.
3. Pardokhtho ba manfiati gayrirezidentho mutobiqi qismi 1 hamin modda, vobasta ba tahvili molho hangomi amaliyoti tijorati khoriji (vobasta ba voridoti molho) ba qalamravi Jumhurii Tojikiston dar manbai pardokht boyad andozbandi nagardand.
4. Andozbandii daromadhoi gayrirezident, ki dar Jumhurii Tojikiston ba dast ovarda shudaand, sarfi nazar az ikhtiyordorii in gayrirezident nisbat ba daromadhoi khud ba manfiati shakhsoni seyum dar Jumhurii Tojikiston va (yo) vohidhoi alohidai khud (shakhsoni digar) dar digar davlatho, dar manbai pardokhtanjom doda meshavad.
5. Andoz az daromadi gayrirezident az manbai voqe dar Jumhurii Tojikiston, novobasta ba shakl va mahalli pardokhti daromad sitonida meshavad.
6. Bo darnazardoshti muqarraroti hamin modda daromadhoi gayrirezident az manbahoi voqe dar Jumhurii Tojikiston, ki bo muassisai doimii in gayrirezident dar qalamravi Jumhurii Tojikiston aloqamand nameboshand, boyad dar manbai pardokht hamchun daromadi umumi, be tarhi kharojot (ba istisnoi dar holati andozbandi tarhi andoz az arzishi ilovashuda mutobiqi moddai 177 Kodeksi mazkur) tibqi meyorhoi zayl andozbandi shavand:

-sudi sahmiyaho – mutobiqi moddai 126 Kodeksi mazkur;

-foizho – mutobiqi moddai 127 Kodeksi mazkur;

-sahmhoi sugurtavie, ki mutobiqi shartnomahoi sugurta va aznavsugurtakunii tavakkalho az tarafi rezident pardokht meshavand – tibqi meyori 6 foiza;

-mablaghoe, ki baroi khizmatrasonii telekommunikatsioni yo naqliyoti hangomi aloqa yo hamlu naqli baynalmilali bayni Jumhurii Tojikiston va digar davlatho az tarafi rezident pardokht meshavand, ba istisnoi mablagho baroi frakhti bahri – tibqi meyori 5 foiza, mablagho baroi frakhti bahri – tibqi meyori 6 foiza;

– daromadho dar shakli muzdi mehnat, ki moddai 99 Kodeksi mazkur peshbini namudaast va az manbahoi voqe dar Jumhurii Tojikiston, novobasta ba shakl va mahalli pardokhti daromadho pardokht meshavand, – tibqi meyori dar qismi 3 moddai 103 Kodeksi mazkur peshbinigardida;

-daromadhoi digar, ki dar sarkhathoi yakum – panjumihamin qism peshbini nashudaand  – tibqi meyori 15 foiza.

1. Baroi maqsadhoi hamin modda mablaghoi pardokhtshudai muassisai doimii gayrirezident dar Jumhurii Tojikiston yo az nomi chunin muassisa pardokhtshuda hamchun mablaghoi suporidai korkhonai rezidenti barrasi megardand.
2. Tashkilothoe, ki novobasta ba mahalli pardokht ba gayrirezidenthoi dar tatbiqi sozishnomahoi qarzi (granti) be tasisi muassisai doimi dar Jumhurii Tojikiston ishtirokkunanda daromad pardokht menamoyand, uhdadorand ba sifati agenthoi andoz az manbai pardokht andozro nigoh dorand va ba bujet pardokht namoyand. Dar holati rioya nakardani talaboti mazkur, andoz az hisobi tashkilothoi zikrshuda sitonida meshavad.