Moddai 110-i Kodeksi Andoz. Imtiyozho Az andoz az foida ozodand: 1) Muassisaho, tashkilothoi dini, ehsonkori, tashkilothoi baynihukumati va baynidavlatii (baynalmilalii) gayritijorati, ba istisnoi foidae, ki onho az faoliyati sohibkori megirand. Hamzamon chunin muassisaho va tashkilotho boyad bahisobgirii judogonai faoliyati asosi (faoliyate, ki az andoz az foida ozod ast) va faoliyati …

Moddai 108-i Kodeki Andoz. Tashehi daromad Daromad az tahvili molho, ijroi korho, khizmatrasoniho boyad dar holathoi zerin tasheh karda shavad: -purra yo qisman bargardonidani molho, qabul nashudani korho yo khizmatrasoniho; -tagyir yoftani sharthoi ahd. Tashehi daromad hajmi daromadi umumii chunin davrai andozro, ki dar muddati on molho bargardonida shudand yo …

Moddai 109-i Kodeksi Andoz. Meyorhoi andoz Bo darnazardoshti qismhoi 2 va 3 hamin modda foidai andozsuporanda, ki ba mablagi zarari rasida bo darnazardoshti talaboti moddai 124 Kodeksi mazkur kam karda shudaast, boyad az rui meyorhoi zerin andozbandi karda shavad: 1) Baroi faoliyat oid ba istehsoli molho: – az 1-umi yanvari …

Moddai 112-i Kodeksi Andoz. Harojote, ki tarh karda nameshavad Tarhinisbat ba kharojote, ki ba faoliyati sohibkori aloqamand nest, inchunin kharojoti vobasta ba kharidi mol (kor, khizmatrasoni) az sohibkoroni infirodie, ki tibqi patent faoliyat menamoyand, ijozat doda nameshavad. Tarhinisbat ba kharojoti vobasta ba sokhtmon, istifodabari va nigohdorii obektho, inchunin digar kharojote, …

Moddai 111-i Kodeksi Andoz. Tarhi kharojoti vobasta ba giriftani daromad Az daromadi umumi tamomi kharojoti tasdiqshudai voqean anjomdodai marbut ba davrai hisobotii bo giriftani chunin daromad aloqamand, ki dar Kodeksi mazkur va (yo) digar sanadhoi meyorii huquqi peshbini gardida, ba Kodeksi mazkur mukholifat namekunand, tarh karda meshavand, az jumla: -kharojoti …

Moddai 95-i Kodeksi Andoz. Andozsuporandagon Suporandagoni andoz az daromad shakhsoni voqei – rezidentho va gayrirezidentho meboshand, ki obekti andozbandishavanda dorand. Dar holathoe, ki Kodeksi mazkur muqarrar namudaast, uhdadori oid ba sitonidani andoz az daromad dar manbai pardokht az jonibi agenti andoz amali karda meshavad.

Moddai 96-i Kodeksi Andoz. Obekti andozbandi Obekti andozbandi daromadi andozbandishavanda, az jumla, hama guna daromad, ki novobasta ba mahal va vositai pardokht az jonibi andozsuporandagoni zerin girifta shudaast, ki baroi davrai andoz hamchun farqi bayni daromadi umumi va mablagi tarhhoi peshbininamudai hamin zerfasl muayyan karda meshavad: -baroi shakhsoni voqeie, ki …

Moddai 97-i Kodeksi Andoz. Manbai andoz Manbai andoz az daromad daromadi umumie meboshad, ki shakhsoni voqei – rezidentho va gayrirezidentho giriftaand, baroi davrai andoz hamchun farqi bayni daromadi umumi va mablagi tarhhoi peshbininamudai hamin zerfasl muayyan karda meshavad. SHakhsi voqei – gayrirezident, ki dar Jumhurii Tojikiston tavassuti muassisai doimi faoliyat …

Moddai 99-i Kodeksi Andoz. Daromadho dar shakli muzdi mehnat Hama guna pardokhtho, manfiatho yo podoshho, az jumla dar shakli moddi va gayrimoddi, ki ba foidai shakhsoni voqei pardokht meshavad, novobasta ba shakl va mahalli pardokht daromade hisob meshavad, ki dar shakli muzdi mehnat girifta shudaast, az jumla: -daromadho az mehnati …

Moddai 98-i Kodeksi Andoz. Daromadi umumi Hamai namudi daromadho, podoshpuliho va manfiathoi shakhsi voqei, ki dar shakli puli,moddi va gayrimoddi ba on pardokht meshavand, ba istisnoi daromadho, ki muvofiqi zerfasli  mazkur az andoz az daromad ozod karda shudaand, ba daromadi umumii hamin shakhsi voqei mansuband, az jumla: -daromadhoe, ki hamchun …