Mafhum, mohiyat va ahamiyati tamgahoi moly (khizmatra- sony). Tamgai moly va tamgai khizmatrasoni[1] ba sifati vo- sitai fardikunonii mol, kor va khizmatrasoni baromad me- kunand[2]. Dar sharoiti muosiri iqtisodi bozorgoni tamgai moli qismi judonashavanda va omili muhimi raqobati so- lim dar muomiloti molumulki meboshad.
Tainoti asosii tamgai moli – in fardikunonii ob- ekti muayyani moli meboshad. Vale hamzamon dar muomiloti murakkabi muosir, ki dar barobari mol, kor va khizmatraso- ni, molikiyati zehni harchi beshtar naqsh va ahamiyati buzurg- tar kasb karda istodaast, funksiyahoi digari tamgai moli zohir shudaand.
Funksiyai fardikunonii tamgai moli dar qobiliyati ayniyatdihii mol va khizmatrasoni ifoda meyobad, ki imkon medihad, ki dar bayni molu khizmatrasonii yakkhela, shinokhta shavad. Baroi ijroi in funksiya mustaqiliyati tamgai moli az khudi moli ifodashavanda zarur ast. Masalan, tamgai mo- lii «Qand»-ro nisbat ba qand istifoda kardan mumkin nest (chunone ki dar amaliya mushohida megardad), baraks, tamgai molii «Arr1e» (seb)-ro nisbat ba vositai aloka istifoda kardan joiz ast.
YAkchand sukhan peromuni khudi istilohi «tamga». Dar qo- nuni qabli (Qonuni JT «Dar borai alomathoi molu khizmat- rasoni» az 23 dekabri s. 1992) ba joyi istilohi «tamga» ka- limai «alomat» istifoda gardida bud. Vale bo qabul shuda- ni Qonuni JT «Dar borai tamgahoi moli va tamgahoi khiz- matrasoni» az 5 marti s. 2007 dar istilohoti huquqshinosi kalimai «tamga» vorid gardid. Aslan kalimai «tamga» re- shai vojagii turki doshta, manoi zerin dorad: muhr, ni- shonai muhre, ki ba hayvonot va toyhoi har guna mol meza- nand; nishon; alomat; nishonaguzori (dar hayvon), muhr za– dan. Baroi sharhi holat boyad reshahoi tarikhii paydoishi in padida muayyan karda shavad. Baze muallifon paydoishi tamgai moliro bo nishon (nishone, ki sarbozoni zirehpushro hangomi nabard dar musobiqaho az yakdigar tafovut megu- zosht) aloqamand medonand.
Qismi digar dar chunin aqidaand, ki tamgai moli az tamgaguzorie paydo shudaast, ki dar zamoni qadim baroi tafovutguzorii ashyoi khud az ashyoi digaron istifoda meshud (nishonaguzori dar zarfho, hayvonot va gayra). Tadrijan bo inkishof yoftani muomilot tamga dar naqshi tafovutguzo- rii molhoi istehsolkardai yak shakhs az shakhsi digar istifo- da gardid. Molhoi istehsolkardai hunarmandoni alohida etibor paydo karda, tavassuti hamin nishonaguzori mua- yyan karda meshudand. Vaqte bayni istehsolkunanda va is- temolkunanda zinai mobayni (borkashon, tojiron) paydo shudand, tamgai moli ba manoi muosir tashakkul yofta, naqshash beshtar shud. Hamin tavr, agar ba tamgai moli ham- chun nishonai farqdunanda munosibat namoem, on hamon «alomat»-est, ki dar qonuni qabli istifoda meshud, agar hamchun tamgaguzorii farqkunanda munosibat namoem. On tamgai moliest, ki dar qonuni amalkunanda istifoda me- shavad. Vale boyad zikr kard, ki istifodai in yo on istiloh sharti buda, dar har du mavrid imruz hamon yak padidai huquqi fahmida meshavad.
Guzashta az on, boyad qayd namud, ki padidai fardikuno- nii mol, kor va khizmatrasoni aslan az istilohi anglisii «1gas1stagk» (zeguke tagk) ba vujud omada, alomati khizmat va alomati tijoratiro ifoda mekunad. Dar zaboni rusi on na- chandon daqiq «tovarniy znak» tarjuma shudaast.
Dar barobari «tamgai moli» dar tajribai baynalmi- lali yak qator istilohoti digar niz istifoda meshavand (lo- gotip – angl. ^odo^ure, ki baromadi yunoni logos, az kalima- hoi zerin tarkib yoftaast: 1odoz – kalima, voja va 1uroz – naqsh, asar, brend (gapsG) va gayra).
Sarfi nazar az nomguzorii gunogun muhim on ast, ki tahti istilohi mazkur hamon yak mano fahmida shavad.
Mafhumi rasmii tamgai moly dar Qonuni JT «Dar bo- rai tamgahoi moly va tamgahoi khizmatrasoni» doda shuda- ast. Muvofiqi m. 1 Qonuni mazkur tamgahoi moli nishona- hoe meboshand, ki baroi fardikunonii molho, korhoi ijro- shavanda yo khizmatrasonhoi shakhsoni voqei yo shakhsoni huquqi istifoda burda meshavand.
Dar mafhumi mazkur du muqarrarot joy doda shudaast: 1) tabiati tamgahoi moli, yane tamgahoi moli in nishona- hoe meboshand, ki nisbat ba molho, korho va khizmatrasoniho istifoda meshavand; 2) funksiyai tamgahoi moli, yane tamga- hoi moli baroi fardikunonii (tafovutguzorii) molho, kor- ho va khizmatrasoniho istifoda meshavand. CHunin tarifi tamgahoi moli bahs nadorad.
Qobili zikr ast, ki qonunguzorii amalkunanda imkoni- yati doshtani tamgai moliro na tanho nisbat ba sohibkoron, balki tamomi shakhsoni voqei va huquqi dodaast. Avvalin marotiba dar sathi KG tamgai moli dar KG (s. 1999) tanzim shud. Dar KG holati umumi – huquqii tamgahoi moli va muo- miloti on muayyan gardid. (m. 144, 958, 1126, 1133 va gayrai KG).
Dar barobari in, Qonuni JT «Dar borai tamgahoi moli va tamgahoi khizmatrasoni» qabul shudaast, ki on mu- nosibathoro vobasta ba hifzi huquqi va istifodai tam- gahoi moli tanzim menamoyad. Qonuni mazkur az 12 bob va 42 modda iborat ast. Pahluhoi alohidai munosibathoi vobasta ba tamgahoi moli dar Qonuni JT «Dar borai digar par- dokhthoi hatmi ba bujet», Qonuni JT «Dar borai raqobat va mahdudkunii faoliyati inkhisori dar bozorhoi mol», qaro- ri Hukumati JT «Dar borai tasdiq namudani meyorhoi khi- rojho baroi anjom dodani amalhoi az jihati huquqi muhim va pardokhtho baroi dodani ijozat oid ba istifodai zakhi- rahoi tabii yo digar zakhirahoi mavjuda» az 02.11.2007s, № 546, qarori Hukumati JT «Dar borai tasdiq namudani an- dozahoi pardokhthoi korbari, ki az jonibi Idorai patentii
Hangomi vayron shudani talaboti qonunguzori vobasta ba istifoda va hifzi tamgahoi moli dar barobari javobga- rii huquqii grajdani dar qonunguzorii mamuri va jino- yati niz javobgari peshbini shudaast.
Hamzamon dar KHM hamohangi dar bayni meyorho dida nameshavad. Muvofiqi m. 377 KHM (bobi 22 – huquqvayron- kunii mamuri dar sohai molikiyati zehni) baroi istifo- dai gayriqonunii tamgai moli va tamgai khizmatrasoni (dar matni rasmi nishonai moli begona va nishonai khizmatra- soni omadaast) javobgarii mamuri peshbini shudaast. Dar m. 638 KHM (bobi 35 huquqvayronkunii mamuri dar sohai standartizatsiya, metrologiya, sertifikatsiya, akkreditat- siya, savdo va khizmatrasoni) javobgarii mamuri baroi is- tifodai gayriqonunii tamgai moli (nishonai mol -dar matni rasmi) hangomi nabudani alomati jinoyat peshbini shudaast. Amalan har du in modda yakdigarro takror namuda, niyoz ba tahrir dorand. Guzashta az on, dar q. 2 m. 377 KHM baroi istifodai gayriqonunii nishonguzorii ehtiyotii nishonai mol, nishonai khizmatrasoni va mahalli istehsoli mol, ki dar JT ba qayd girifta nashudaand, javobgari pesh- bini shudaast. Avvalan, istiloh niyoz ba tahrir doshta, boyad «alomati ogohkunanda» nomida meshud. Duyum, chunin alo- matguzori boyad nisbat ba tamgai moli, tamgai khizmatra- soni va nomi mahalli istehsoli mol, ki dar Tojikiston dar qayd nest, peshbini meshud.
Mushkiloti shabehro dar q. 2 m. 275 KJ JT niz dida me- tavonem. Dar on alomati ogohkunanda «tamgaguzorii ogohkunanda» nomida shuda, chunin alomatguzori nisbat ba tamgai khizmatrasoni peshbini nashudaast. Dar m. 275 KJ JT baroi istifodai gayriqonunii tamgai moli va tamgai khiz- matrasonii gayr nisbat ba mol va khizmatrasonii shabeh, agar in kirdorho takroran pas az dodani jazoi mamuri so- dir gardida yo ba miqdori kalon zarar rasonida boshand (zi- yoda az hazor nishondihanda baroi hisobho), javobgarii jinoyati peshbini shudaast.
[1]Agar zarurati zikri khususiyati alohida peshnaoyad, minbad iborai tam- gai moli baroi ifodai ham tamgai moli va ham tamgai khizmatrasoni is- tifoda burda meshavad, zero holati huquqii onho dar qonunguzorii Toji- kiston yakrang muayyan shudaast. Dar baze davlatho tamgahoi khizmatraso- ni hifz nameshavand.
[2]Padidai mazkur az jonibi muhaqqiqi vatani makhsus tadqiq shudaast. Nig.: Mirbabaeva R.V. Pravovoe regulirovanie priobreteniya, ispolzo- vaniya i zashiti prava na tovarniy znak v Respublike Tadjikistan: avto- ref. diss kand.yurid.nauk.- Dushanbe, 2012.