Ijroi uhdadorii andozi sohibkori infirodie, ki faoliyatashro qat menamoyad

Moddai 62-i Kodeksi Andozi. Ijroi uhdadorii andozi sohibkori infirodie, ki faoliyatashro qat menamoyad

1. Sohibkori infirodi dar davomi 5 ruzi kori az ruzi qabuli qaror dar borai qat namudani faoliyatash ba tavri khatti dar in khusus ba maqomoti andozi mahalli joygirshaviash khabar medihad.
2. Hisoboti andozii barhamdihi az rui namudhoi andozhoe tartib doda meshavad, ki sohibkori infirodii faoliyatashro qatkunanda andozsuporandai (agenti andozi) onho meboshad.
3. Andozhoe, ki dar hisoboti andozii barhamdihi darj gardidaand, az jonibi sohibkori infirodii faoliyatashro qatkunanda hamzamon bo peshnihodi hisoboti andozii barhamdihi ba maqomoti andoz pardokht meshavand.
4. Sanjishi andoz boyad na dertar az 3 ruzi kori badi az jonibi maqomoti andoz giriftani arizai sohibkori infirodii faoliyatashro qatkunanda ogoz gardad.
5. Nisbat ba sohibkori infirodii tibqi patent amalkunanda ba joi sanjishi andoz az jonibi maqomoti andozi dakhldor muqoisai mablaghoi pardokhtshudai andoz anjom doda meshavad.