Moddai 78-i Kodeksi Andoz. Az hisob barovardani qarzhoi beetimod oid ba andoz
- Qarzi zerini andozi andozsuporanda beetimod etirof gardida, tibqi tartibi muqarrarnamudai Hukumati Jumhurii Tojikiston az hisob barovarda meshavad: (QJT az 14.11.16 s., №1367)
-dar holathoi peshbininamudai sarkhathoi duyum – shashumi qismi 1 moddai 64 Kodeksi mazkur;
-dar holathoi ofathoi tabii (sadamaho), hodisahoi favqulodda, ki pardokhti qarzi andozro gayriimkon menamoyad. (QJT az 28.12.2013s. №1046; (QJT az 14.11.16 s., №1367)
- Ba Hukumati Jumhurii Tojikiston vakolat doda meshavad, ki dar holathoi alohida qarzhoi andoz, jarima va foizhoi andozsuporandaro beetimod etirof namoyad. (QJT az 14.11.16 s., №1367)