Moddai 261-i Kodeksi Andoz. Ba hisob giriftani mablagi andoz az furush ba hisobi andoz az arzishi ilovashuda hangomi tahvili mahsuli korkardi onho ba bozori dokhilii Jumhurii Tojikiston Dar holati ba bozori dokhilii Jumhurii Tojikiston tahvil namudani molhoe, ki mahsuli korkardi molhoi andozbandishavanda dar Jumhurii Tojikiston meboshand, bahisobgirii mablaghoi pardokhtshudai andoz …

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston “Obekti andozbandi” (obekte, ki bo andozbandi aloqamand ast) – holatho, huquqho va (yo) harakathoi az rui har yak namudi andoz muayyanshavanda, ki az mavjudiyati onho uhdadorii andoz ba miyon meoyad.

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafkhumi “Manbai andoz ” in bahoi arzishi, jismoni yo tavsifi digari obekti andozbandi(obekti bo andozbandi aloqamand), ki dar asosi on mablagi andoz hisob karda meshavad.

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston “Andozsuporanda” (suporandai andoz) – in shakhse, ki mutobiqi Kodeksi mazkur ba zimmaash uhdadorii pardokhti andozho guzoshta shudaast. Az jumla, shakhsi voqei andozsuporanda ba hisob meravad, agar chunin shakhs rezidentboshad. Inchunin shakhsi voqei (tashkilot) andozsuporanda ba hisob meravad, agar in shakhs: a) dar Jumhurii …

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafhumi “Davrai andoz” – muhlate, ki dar davomi (bo ba okhir rasidani (anjom yoftani)on manbai andoz muayyan va mablagi andoz hisob karda meshavad. Davrai andoz metavonad ba yakchand davrahoi hisoboti taqsim karda shavad, ki az rui natijai onho uhdadorii peshnihod namudani hisobho va …

Unsurhoi andozbandi – malumothoe, ki mavjudiyati onho dar sanadi meyorii huquqi hangomi muqarrar namudani andozho hatmi meboshad, az jumla andozsuporanda, obekti andozbandi, manbai andoz, meyori andoz, davrai andoz, tartibi hisob kardani andoz, tartib va muhlati pardokhti andoz, imtiyozhoi andoz, agar onho muqarrar gardida boshand. Asos: Moddai 17-i Kodeksi Andoz.

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafhumi “Meyori andoz” – miqdori andozi sitonidashavanda, buzurgii hisob kardani andozho ba vohidi chenaki manbai andoz, ki nisbat ba vohidi chenaki manbai andoz bo foiz yo mablagi mutlaq muqarrar karda meshavad.

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 …

Muvofiqi Moddai 17-umi Kodeksi Andozi Jumhurii Tojikiston mafhumi “Imtiyozhoi andoz “– afzaliyathoe, ki mutobiqi Kodeksi mazkur yo sanadhoi huquqii baynalmilalii etirofnamudai Tojikiston ba andozsuporandagon doda meshavand, az jumla dodani imkoniyati napardokhtan yo dar hajmi kamtar yo dar muhlati nisbatan dertar suporidani andoz.