Ijroi uhdadorihoi andozi shakhsoni voqeii favtida

Moddai 63-i Kodeksi Andozi. Ijroi uhdadorihoi andozi shakhsoni voqeii favtida, gayri qobili amal etirofshuda, bedarak goib yo shakhsone, ki az jonibi sud favtida elon shudaand

1. Uhdadorihoi andozi shakhsi voqeii favtida yo shakhse, kisud uro favtida elon kardaast, vorisi (vorisoni) on dar doirai arzishi molu mulki ba meros giriftaash (on) va mutanosiban ba hissai molu mulki ba meros giriftaash (on) dar sanai giriftan ijro menamoyand.
2. Dar holati nabudani vorison yo az meros dast kashidani hamai vorison, uhdadorihoi andozi shakhsi voqeii favtida yo shakhse, ki sud uro favtida elon kardaast, qat megardand va tibqi tartibi muqarrarnamudai Kodeksi mazkur hamchun qarzhoi beetimodi andoz az hisob barovarda meshavand.
3. Uhdadorihoi andozi shakhsi voqeiro, ki sud bedarak goib yo gayri qobili amal etirof kardaast, shakhse ki molu mulki shakhsi mazkurro sohibi menamoyad, az hisobi hamin molu mulk ijro mekunad.
4. Agar molu mulki shakhsi tibqi tartibi muqarrargardida bedarak goib yo gayri qobili amal etirofshuda yo shakhse, ki sud uro favtida elon kardaast, baroi ijroi uhdadorihoi andozi in shakhsi voqei, az jumla jarimayu foizhoi hisobshuda nokifoya boshad, pas qismi ijronashudai uhdadorihoi andoz, az jumla jarimayu foizhoi shakhsi voqeii bedarak goib yo gayri qobili amal etirofshuda yo shakhse, ki sud uro favtida elon kardaast, tibqi tartibi muqarrarnamudai Kodeksi mazkur hamchun qarzhoi beetimodi andoz az hisob barovarda meshavand.
5. Hangomi tibqi tartibi muqarrargardida qabul shudani qaror dar borai beetibor donistani etirofi shakhsi voqei hamchun bedarak goib yo gayri qobili amal etirofshuda yo dar borai bekor kardani qarori dakhldori sud dar borai favtida elon kardani shakhsi voqei amali uhdadorihoi andoz, ki qablan muvofiqi qismhoi 2 va 4 hamin modda az hisob barovarda shuda budand, barqaror karda meshavand, ammo foizho va jarimaho az davrai qabuli qaror dar khususi bedarak goib, gayri qobili amal etirof namudan yo favtida elon kardani shahrvand (shakhsi voqei) to lahzai qabul shudani qarori dakhldor hisob karda nameshavand.