Andozsuporanda kist?

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 Tojikiston  faoliyatero amalinamoyad, ki daromad medihad yo az manbahoi voqe dar Jumhurii Tojikiston daromad megirad;

b) moliki (istifodabarandai) molu mulke boshad, ki boyad andozbandi shavad;

v) dar qalamravi Jumhurii Tojikiston harakatho yo amaliyoti andozbandishavandaro ijro namoyad.