Sanchishkhoi huchchatii noziroti andoz
Muvofiqi Nizomnomai Kumitai andozi nazdi Qukumati Jumhurii Tojikiston, ki 6o Qarori Hukumati Jumkhurii Tojikiston ?CH>607 az 28 dekabri soli 2006 tasdiq karda shudaast, Kumitai andoz maqomoti vakolatdori markazii hokimiyati ijroiyai Jumkhurii Tojikiston dar sokhai nazorati davlatii pardokhti purra va sarivaqtii andozkho meboshad, ki funksiyahoi tamini ijro va rioya namudani konunguzorii andoz, takhiyai mskhanizmkhoi mamuriyati andoz bo maqsadi tamini voridoti sarivaqty va purrai andozkhoro ba bujetkhoi qamai satkhlo, ishtirok dar takhiyai loikhakhoi qonunkho va digar sanadkhoi meyorii khuquki doir ba masalakhoi andozbandi, az on jumla shartnomakho bo digar davlatkho, 6a andozsuporandagon tavzeq dodani khuquq va uqdadoriqoyashon va sari vaqt ogokh namudani andozsuporandagonro oid ba tagyirot dar qonunguzorii andoz ijro menamoyad
Kumita khamchun maqomi vakolatdori davlati va maqomoti khududii andozi dar tobeiyati on buda – rayosatkhoi andoz dar Viloyati Mukhtori Kukhistoni Badakhshon, dar viloyatkho, shakhri Dushanbe, Noziroti andozi andozsuporandagoni kaloni nazdi Kumita 6o shubakhoyash dar viloyatkho va shakhri Dushanbe, noziroti andoz dar shakhrkho, nokhiyakho va nokhiyakhoi shakhrkho sistemai yagonai mutamarkazi maqomoti andozi Jumqurii Tojikistonro tashkil medikhand.
Kumita faoliyati khudro bevosita va tavassuti maqomoti khududii khud dar khamkori bo digar maqomoti markazii khokimiyati davlaty, maqomoti ijroiyai maqallii qokimiyati davlati, tashkilotqoi jamiyati va tashkilotqoi digar amali menamoyad
Kumita va maqomogi qududii on dadorand:
– Konstitutsiyai (Sarqonuni) Jumqurii Tojikiston, qonunqoi konstitutsioni, KA Jumkhurii Tojikiston va digar qonunqoi Jumqurii Tojikiston, qarorqoi yakjoyai Majdisi milly vi Majlisi namoyandagoni Majlisi Olii Jumqurii Tojikiston, qarorqoi Majdisi milli, qarorqoi Majlisi namoyandagon, sanadqoi mesrii ququqii Prezidengi 123
Jumhurii Tojikiston va Qukumati Jum\urii Tojikiston, sanadhoi baynalmilalii etirofnamudai Jumhurii Tojikiston, hukuqho va manfiathoi bo qonun qimoyashavandai korkhonaho, muassisa va digar tashkilotqo, inchunin shahrvandonro rioya namoyand;
- tatbiqi siyosati davlatii andozro tamin namoyand;
bahisobgirii purra va sarivaqtii andozsuporandagon, az jumla suporandagoni andoz az arzishi ilovashuda va obekthoi andozbandi, bahisobgirii andozhoi hisobshuda, pardokhtshuda va baqiyapuliho, nazorati hisobkunii durust, purra va sarivaqtii pardokhti andozhoro ba bujet tamin namoyand;
- oid ba voridoti andozho ba bujet khisobot tartib dihand, bahisobgiri va hisobotro oid ba mablaghoi imtiyozhoi dodashudai andoz az rui guruhhoi andozsuporandagon, namudhoi andozho va imtiyozho, injunin mintaqaho tamin namoyand;
- mujozoti moliyavi va digar mujozot, jarimaho va foizhoi peshbininamudai Kodeksi andozi (minbad – KA) Jumhurii Tojikiston (№901 az 09.2012) va digar sanadhoi qonunguzorii Jumhurii Tojikistonro tatbiq namoyand va sari vaqt sitonand;
mutobiqi sanadhoi meyorii huquqi sanjishi andozsuporandagonro anjom dihad;
- uhdadorihoi digarro, ki KA Jumhurii Tojikiston va sanadhoi digari meyorii huquqii Jumhurii Tojikiston ba zimmai maqomoti andozi Jumhurii Tojikiston guzoshtaand, ijro namoyand.
Hangomi anjom dodani tanzimi huquqi dar sohai muqarrargardidai faoliyat Kumita huquq nadorad nisbat ba tatbiqi huquq va ozodihoi shahrvandon, huquqi tashkilothoi gayridavla gii tijorati va gayritijorati mahdudiyat muqarrar namoyad.
Dar sokhgori dastgohi markazii Kumitai andozi nazdi Hukumati Jumhurii Tojikiston rayosatu shubahoi metodologiya va takmili mamuriyati andoz, bahisobgirii andozsuporandagon, andozho, tahlil va peshguii daromadhoi jori, tashkili baqdydgirii davlagii shakhsoni huquqi va sohibkoroni infirodi, tashkili andozbandi, tashkili andozbandii soqibkoroni infirodi. tashkili nazorati andoz, andozbandii baynalmilali, kadrkho va korhoi makhsus, moliyavy-khochagy. auditi dokhili, qukuk va matbuot amal mekunand.
Maqomoti maqallii andoz az rayosatkhoi andoz dar Viloyati Mukhtori Kuqistoni Badakhshon, viloyatkhoi Hatlon va Sugd, shakhri Dushanbe, noziroti andozi andozsuporandagoni kalon 6o shubakhoya: dar viloyatkho va shakhri Dushanbe, noziroti andoz dar shakhrkho va nokhiyakho, shubakhoi baqaydt-irii davlatii shakhsoni khukuqi va sokhibkoroni infirody dar Viloyati Mukhtori Kukhistoni Badakhshon, viloyatqoi Hatlon, Sugd va shakhri Dushanbe, bakhshkhoi baqaydgirii davlatii shakhsoni qukuqi va sokhibkoroni infirody dar shakhrkho va nokhiyakho iborat ast