Tartib va muhlathoi pardokhti andoz

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafhumi “Tartibi hisob kardani andoz” – qoidahoi hisob kardani mablagi andoz baroi davrai andoz bo darnazardoshti manba, meyor, inchunin imtiyozhoi andoz.

Tartib va muhlathoi pardokhti andoz – qoidahoe, ki muhlat va tartibi pardokhti andozho ba bujetro (bujethoro) muayyan menamoyand. Muhlati pardokhti andoz sanai taqvimie meboshad, ki mutobiqi Kodeksi mazkur muayyan shuda, toin muhlat yo dar lahzai farorasii on mablagi hisobshudai andoz boyad ba bujet pardokht shavad, yane uhdadorii andoz boyad ijro gardad.