Moddai 52-i Kodeksi Andoz. Muhlati nigohdorii hisoboti andoz
- Hisoboti andozro andozsuporandagon (agenthoi andoz) dar davomi na kamtar az muhlati davo, ki Kodeksi mazkur muqarrar kardaast, nigoh medorand.
- Hangomi aznavtashkilshavii andozsuporanda (agenti andoz) – shakhsi huquqi uhdadoriho oid ba nigohdorii hisoboti andoz ba zimmai vorisi huquqii on guzoshta meshavad.