Moddai 148-i Kodeksi Andoz. Daromadho va tarhho az rui qarordodhoi darozmuhlat Dar surati az jonibi andozsuporanda istifoda burdani bahisobgiri tibqi usuli hisobu zamkuni, daromadho va tarhhoi marbut ba qarordodhoi darozmuddat baroi har yak soli taqvimi mutobiqi hajmi ijroi voqeii onho nishon doda meshavand. Hajmi ijroi qarordod tavassuti muqoisai kharojoti dar …

Moddai 150-i Kodeksi Andoz. Bahisobgiri hangomi ijorai moliyavi (lizing) Dar holathoe, ki ijoradeh to ogozi ijorai moliyavi (lizing) sohibi molu mulki moddii istehlokshavanda meboshad, ahd hamchun furushi molu mulk az tarafi ijoradeh va kharidani on az jonibi ijoragir donista meshavad. Molu mulki moddii istehlokshavandae, ki tibqi shartnomai ijorai moliyavi (lizing) …

Moddai 151-i Kodeksi Andoz. Tarhhoi jubronshavanda va ikhtisori zakhiraho Agar mablagi kharojot, zarar va qarzhoi shubhanoki peshtar tarhshuda jubron gardad, mablagi giriftashuda daromadi on davrai andozbandie hisob karda meshavad, ki dar on jubron anjom doda shudaast. Agar zakhirahoe, ki nisbat ba onho peshtar mutobiqi moddahoi 115 va 116 Kodeksi mazkur …

Moddai 156-i Kodeksi Andoz. Peshnihodi elomiya Elomiyai yagona oid ba andoz az daromad va andozi ijtimoi az daromadhoi dar shakli muzdi mehnati shakhsoni voqei, ki andoz az onho dar manbai pardokht sitonida meshavad, az jumla az jonibi vohidi alohidai shakhsoni huquqi, to sanai 15-umi mohe peshnihod karda meshavad, ki badi …

Moddai 155-i Kodeksi Andoz. Davrai andoz Davrai andoz az daromadbaroi daromadhoi dar shakli muzdi mehnati az jonibi shakhsoni voqei giriftashuda, ki andoz az onho dar manbai pardokht sitonida shudaast, mohi taqvimi meboshad, agar tartibi digar dar Kodeksi mazkur peshbini nagardida boshad. Davrai andoz az daromadbaroi daromadhoi shakhsoni voqeie, ki andoz …

Moddai 157-i Kodeksi Andoz. Pardokhthoi jorii (peshpardokhti) andoz Suporandagoni andoz az foida, ba istisnoi shakhsone, ki mutobiqi fasli XVI Kodeksi mazkur andozbandi meshavand, vazifadorand pardokhti jorii harmoharo (har semoharo) ba bujet na dertar az sanai 15-umi mohe, ki bad az mohi (semoha) hisoboti faro merasad, anjom dihand. Suporandagoni andoz az …

Moddai 142-i Kodeksi Andoz. Lahzai giriftani daromad dar holathoi judogona bo istifodai usuli kassavi Agar andozsuporanda mablaghoi puli girad, pas lahzai giriftani daromad lahzai giriftani mablaghoi pulii naqd va hangomi pardokhti gayrinaqdi boshad, lahzai vorid gardidani mablaghoi puli ba surathisobi bonkii u yo digar surathisobe ba hisob meravad, ki u …

Moddai 147-i Kodeksi Andoz. Sohibii mushtarak Dar mavridi sozishnomai khatti dar borai sohibii mushtaraki molu mulk yo yakjoya anjom dodani faoliyati sohibkori yo sozishnomai digari khatti, ki na kamtar az du sohibro biduni tasisi shakhsi huquqi peshbini mekunad, onho muvofiqi hissai ishtirokashon andozbandi karda meshavand.

Moddai 141-i Kodeksi Andoz. Prinsiphoi bahisobgirii daromadho va kharojotho tibqi usuli kassavi Andozsuporandae, ki bahisobgiriro bo usuli kassavi pesh mebarad, boyad mutobiqi moddahoi 142 va 143 Kodeksi mazkur daromadro dar sanai giriftani on hisob karda, tarhi kharojotro dar sanai amali namudani on anjom dihad.

Moddai 144-i Kodeksi Andoz. Prinsiphoi bahisobgirii daromadho va kharojot hangomi istifodai usuli hisobu zamkuni Andozsuporandae, ki tibqi usuli hisobu zamkuni bahisobgiriro pesh mebarad, boyad daromadu kharojotro mutobiqi moddahoi 145 va 146 Kodeksi mazkur mutanosiban az lahzai giriftani huquq ba daromad yo paydo shudani uhdadorii pardokht, sarfi nazar az vaqti voqeii …