Andoz az arzishi ilovashuda, ki boyad az muomiloti andozbandishavanda ba bujet pardokht shavad

Moddai 182-i Kodeksi Andoz. Andoz az arzishi ilovashuda, ki boyad az muomiloti andozbandishavanda ba bujet pardokht shavad

1. Mablagi andoz az arzishi ilovashuda, ki boyad muvofiqi moddai 174 Kodeksi mazkur az muomilotiandozbandishavanda dar davrai hisoboti ba bujet pardokht shavad, hamchun farqi bayni mablagi andoz, ki mutobiqi moddai 181 Kodeksi mazkur az muomiloti andozbandishavanda hisob shudaast, bo darnazardoshti (ilovai) mablagi andoz, ki tibqi qismi 4 moddai 177 Kodeksi mazkur hisob shudaast va mablagi andoz, ki mutobiqi moddai 183 Kodeksi mazkur baroi ba hisob giriftan ijozat doda shudaast, muayyan megardad.
2. Dar holathoi dar moddai 167 Kodeksi mazkur peshbinishuda, vaqte ki andoz az arzishi ilovashudai pardokhtshavanda nisbat ba mablagi voqean nishondodai andozsuporanda dar hisobnoma-faktura oid ba andoz az arzishi ilovashuda va aksizho yo dar elomiya oid ba andoz az arzishi ilovashuda ziyod ast, mablagi ziyodati hamchun andoz az arzishi ilovashudai pardokhtshavandai davrai hisoboti, ki dar on holati dar moddai 167 Kodeksi mazkur peshbinishuda ba miyon omadaast, barrasi gardida, ba mablagi andozi muvofiqi qismi 1 hamin modda dar davrai hisoboti pardokhtshavanda ilova megardad.