Комрон.инфо
Moddai 19-i Kodeksi Andoz. Uhdadorihoi andozsuporanda (agenti andoz)
- Andozsuporanda (agenti andoz) uhdador ast:
– uhdadorihoi andozro mutobiqi Kodeksi mazkur sari vaqt va dar hajmi purra ijro namoyad;
– talaboti qonunii kormandoni maqomoti andozro dar khususi bartaraf namudani vayronkunihoi oshkorshudai qonunguzorii andoz, az jumla doir ba tartib dodani sanadi muqoisavi ijro namuda, inchunin ba faoliyati qonunii onho hangomi ijroi vazifahoi khizmatiashon mone nashavad;
– dar asosi amrnoma ba shakhsoni mansabdori maqomoti andoz baroi aznazarguzaronii molu mulke, ki obekti andozbandi va (yo) obekti bo andozbandi aloqamand meboshad, ijozat dihad;
-ba maqomoti dakhldori andoz elomiyahoi andoz, digar hisoboti andoz va hujjathoro muvofiqi tartibi muqarrarnamudai Kodeksi mazkur peshnihod namoyad;
-muvofiqi tartibi muqarrargardida moshinahoi nazoratiyu khazinaviro istifoda barad;
– muvofiqi tartibi muqarrargardida bahisobgirii daromadhoi (kharojoti) khud, obekthoi andozbandi va (yo) obekthoi bo andozbandi aloqamandro mutobiqi qonunguzorii andoz ba hisob girad;
-muvofiqi tartibi muqarrargardida sari vaqt ba sifati andozsuporanda dar bahisobgiriguzoshta shavad va ba sifati suporandai andoz az arzishi ilovashuda az qayd guzarad;
– malumoti bahisobgirii muhosibi, bahisobgirii digar va digar hujjathoi zaruriro baroi hisob va pardokht namudani andozho, inchunin hujjathoi tasdiqkunandai daromadhoi giriftashuda, kharojot va andozhoi pardokhtshudaro (nigoh doshtashudaro) dar davomi muhlati muqarrarnamudai Kodeksi mazkur nigoh dorad;
-har sol baruykhatgirii (inventarizatsiyai) molu mulk va uhdadorihoi khudro mutobiqi qonunguzorii Jumhurii Tojikiston dar borai bahisobgirii muhosibi guzaronad;
-dar davomi 5 ruzi kori ba maqomoti andozi mahalli bahisobgirii khud itttilooti zerinro peshnihod namoyad, az jumla, dar borai tasis dodan yo qat namudani faoliyati vohidhoi alohidai khud, dar borai qabuli qaror oid ba aznavtashkildihi, barhamdihi (qat gardidani faoliyat) yo muflisshavi, dar borai tagyir yoftani nizomi istifodashavandai andozbandi, tartibi bahisobgiri, mahalli faoliyat (joyi istiqomat), ittiloot baroi aloqa bo u.
- Andozsuporanda (agenti andoz) digar uhdadorihoi muqarrarnamudai Kodeksi mazkurro amali menamoyad.
- SHakhsi voqei uhdadorihoi muqarrarnamudai qismi 1 hamin moddaro dar qismi marbut ba uhdadorihoi andozi u ijro menamoyad.
