Daromadi umumi

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 muzdi mehnat girifta shudaand;

-daromadho az faoliyate, ki mehnati kiroya hisob nameshavad;

-Hama guna daromadhoi digar.